VAN DINGENEN & CO: what changed
Two financial years side by side, explained: what moved most in the balance sheet and the result, why the result rose or fell, and where the money went.
VAN DINGENEN & CO
Largest movements
- Tangible fixed assets -€9,539
down €9,539 (-26.4%), from €36,174 to €26,635
of which Furniture and vehicles: -€8,703
- Cash -€8,798
down €8,798 (-48.1%), from €18,307 to €9,510
mainly Net result for the year (-€16,230) and Deferred charges and accrued income (-€3,211)
- Receivables within one year -€6,354
down €6,354 (-27.2%), from €23,332 to €16,978
of which Trade receivables: -€8,246
- Deferred charges and accrued income +€3,211
up €3,211 (+157%), from €2,052 to €5,263
- Profit (loss) carried forward -€16,230
new in 2025: -€16,230
- Current portion of long-term debt -€2,867
down €2,867 (-66.3%), from €4,324 to €1,457
- Other debts +€1,550
new in 2025: €1,550
- Debts after one year -€1,457
no longer reported in 2025 (was €1,457)
- Trade debts -€1,372
down €1,372 (-19.3%), from €7,107 to €5,735
- Gross operating margin -€33,450
down €33,450, from €28,955 to -€4,496
- Taxes -€8,210
down €8,210 (-97.7%), from €8,404 to €194
- Depreciation +€1,603
up €1,603 (+17.3%), from €9,281 to €10,884
- Financial income -€353
down €353 (-75.1%), from €469 to €117
From the 2024 result to the 2025 result
Each bar is the change in one income-statement line, as its effect on the result: higher costs pull it down, higher income lifts it.
Derived cash bridge
Derived from the 2024 and 2025 balance sheets and the 2025 result: not a filed cash-flow statement. It shows where the money came from and went.
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €79,870 | €58,391 | -€21,479 | -26.9% |
| Fixed assets | 21/28 | €36,179 | €26,640 | -€9,539 | -26.4% |
| Tangible fixed assets | 22/27 | €36,174 | €26,635 | -€9,539 | -26.4% |
| Plant, machinery and equipment | 23 | €4,591 | €3,755 | -€836 | -18.2% |
| Furniture and vehicles | 24 | €31,583 | €22,880 | -€8,703 | -27.6% |
| Financial fixed assets | 28 | €5 | €5 | = | 0.0% |
| Current assets | 29/58 | €43,691 | €31,751 | -€11,940 | -27.3% |
| Amounts receivable within one year | 40/41 | €23,332 | €16,978 | -€6,354 | -27.2% |
| Trade receivables | 40 | €17,586 | €9,340 | -€8,246 | -46.9% |
| Other amounts receivable | 41 | €5,746 | €7,638 | +€1,892 | +32.9% |
| Cash at bank and in hand | 54/58 | €18,307 | €9,510 | -€8,798 | -48.1% |
| Deferred charges and accrued income | 490/1 | €2,052 | €5,263 | +€3,211 | +157% |
| Total equity and liabilities | 10/49 | €79,870 | €58,391 | -€21,479 | -26.9% |
| Equity | 10/15 | €65,879 | €49,649 | -€16,230 | -24.6% |
| Contributions | 10/11 | €18,592 | €18,592 | = | 0.0% |
| Reserves | 13 | €47,287 | €47,287 | = | 0.0% |
| Distributable reserves | 133 | €47,287 | €47,287 | = | 0.0% |
| Profit (loss) carried forward | 14 | - | -€16,230 | -€16,230 | |
| Amounts payable | 17/49 | €13,991 | €8,742 | -€5,249 | -37.5% |
| Amounts payable after more than one year | 17 | €1,457 | - | -€1,457 | |
| Financial debts | 170/4 | €1,457 | - | -€1,457 | |
| Amounts payable within one year | 42/48 | €12,534 | €8,742 | -€3,792 | -30.3% |
| Current portion of amounts payable after more than one year | 42 | €4,324 | €1,457 | -€2,867 | -66.3% |
| Trade debts | 44 | €7,107 | €5,735 | -€1,372 | -19.3% |
| Suppliers | 440/4 | €7,107 | €5,735 | -€1,372 | -19.3% |
| Taxes, remuneration and social security | 45 | €1,103 | - | -€1,103 | |
| Taxes | 450/3 | €1,103 | - | -€1,103 | |
| Other amounts payable | 47/48 | - | €1,550 | +€1,550 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €9,281 | €10,884 | +€1,603 | +17.3% |
| Other operating charges | 640/8 | €584 | €599 | +€15 | +2.5% |
| Gross operating margin | 9900 | €28,955 | -€4,496 | -€33,450 | |
| Operating profit (loss) | 9901 | €19,089 | -€15,979 | -€35,068 | |
| Financial income | 75/76B | €469 | €117 | -€353 | -75.1% |
| Recurring financial income | 75 | €469 | €117 | -€353 | -75.1% |
| Financial charges | 65/66B | €262 | €174 | -€88 | -33.6% |
| Recurring financial charges | 65 | €262 | €174 | -€88 | -33.6% |
| Profit (loss) for the period before taxes | 9903 | €19,297 | -€16,036 | -€35,333 | |
| Income taxes | 67/77 | €8,404 | €194 | -€8,210 | -97.7% |
| Profit (loss) for the period | 9904 | €10,892 | -€16,230 | -€27,122 | |
| Profit (loss) for the period to be appropriated | 9905 | €10,892 | -€16,230 | -€27,122 |
Source: filed annual accounts (NBB), financial years ended 30 June 2024 and 30 June 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 21 October 2026 via checked.be.