VAN DOORNE: 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 DOORNE
Largest movements
- Receivables within one year -€58,292
down €58,292 (-78.2%), from €74,563 to €16,271
of which Trade receivables: -€58,135
- Cash +€35,101
up €35,101 (+90.0%), from €38,984 to €74,085
mainly Receivables within one year (+€58,292) and Depreciation (+€27,999)
- Tangible fixed assets -€21,894
down €21,894 (-20.8%), from €105,176 to €83,283
- Other debts -€54,686
down €54,686 (-92.7%), from €58,985 to €4,299
- Reserves +€8,532
up €8,532 (+6.5%), from €130,763 to €139,295
of which Distributable reserves: +€8,532
- Trade debts +€6,945
up €6,945 (+518.4%), from €1,340 to €8,285
- Tax, wage and social debts -€4,922
down €4,922 (-52.1%), from €9,445 to €4,523
- Other operating charges -€6,970
down €6,970 (-62.4%), from €11,179 to €4,209
- Gross operating margin -€5,380
down €5,380 (-9.9%), from €54,583 to €49,203
- Depreciation -€2,640
down €2,640 (-8.6%), from €30,639 to €27,999
- Taxes +€1,468
up €1,468 (+43.8%), from €3,351 to €4,819
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.
Cash bridge derived
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 | €219,132 | €175,002 | -€44,130 | -20.1% |
| Fixed assets | 21/28 | €105,226 | €83,332 | -€21,894 | -20.8% |
| Tangible fixed assets | 22/27 | €105,176 | €83,283 | -€21,894 | -20.8% |
| Land and buildings | 22 | €68,683 | €58,304 | -€10,379 | -15.1% |
| Plant, machinery and equipment | 23 | €8,752 | €5,701 | -€3,051 | -34.9% |
| Furniture and vehicles | 24 | €27,741 | €19,278 | -€8,463 | -30.5% |
| Financial fixed assets | 28 | €50 | €50 | = | 0.0% |
| Current assets | 29/58 | €113,907 | €91,670 | -€22,236 | -19.5% |
| Amounts receivable within one year | 40/41 | €74,563 | €16,271 | -€58,292 | -78.2% |
| Trade receivables | 40 | €72,952 | €14,817 | -€58,135 | -79.7% |
| Other amounts receivable | 41 | €1,612 | €1,454 | -€157 | -9.8% |
| Cash at bank and in hand | 54/58 | €38,984 | €74,085 | +€35,101 | +90.0% |
| Deferred charges and accrued income | 490/1 | €359 | €1,314 | +€955 | +265.6% |
| Total equity and liabilities | 10/49 | €219,132 | €175,002 | -€44,130 | -20.1% |
| Equity | 10/15 | €149,363 | €157,895 | +€8,532 | +5.7% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €130,763 | €139,295 | +€8,532 | +6.5% |
| Non-distributable reserves | 130/1 | €0 | - | = | |
| Reserves not available under the articles | 1311 | €0 | - | = | |
| Tax-exempt reserves | 132 | €9,228 | €9,228 | = | 0.0% |
| Distributable reserves | 133 | €121,535 | €130,067 | +€8,532 | +7.0% |
| Amounts payable | 17/49 | €69,770 | €17,107 | -€52,663 | -75.5% |
| Amounts payable within one year | 42/48 | €69,770 | €17,107 | -€52,663 | -75.5% |
| Trade debts | 44 | €1,340 | €8,285 | +€6,945 | +518.4% |
| Suppliers | 440/4 | €1,340 | €8,285 | +€6,945 | +518.4% |
| Taxes, remuneration and social security | 45 | €9,445 | €4,523 | -€4,922 | -52.1% |
| Taxes | 450/3 | €9,445 | €4,523 | -€4,922 | -52.1% |
| Other amounts payable | 47/48 | €58,985 | €4,299 | -€54,686 | -92.7% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €30,639 | €27,999 | -€2,640 | -8.6% |
| Other operating charges | 640/8 | €11,179 | €4,209 | -€6,970 | -62.4% |
| Gross operating margin | 9900 | €54,583 | €49,203 | -€5,380 | -9.9% |
| Operating profit (loss) | 9901 | €12,766 | €16,995 | +€4,230 | +33.1% |
| Financial income | 75/76B | €81 | €403 | +€322 | +398.1% |
| Recurring financial income | 75 | €81 | €403 | +€322 | +398.1% |
| Financial charges | 65/66B | €3,884 | €4,047 | +€163 | +4.2% |
| Recurring financial charges | 65 | €3,884 | €4,047 | +€163 | +4.2% |
| Profit (loss) for the period before taxes | 9903 | €8,963 | €13,351 | +€4,389 | +49.0% |
| Income taxes | 67/77 | €3,351 | €4,819 | +€1,468 | +43.8% |
| Profit (loss) for the period | 9904 | €5,612 | €8,532 | +€2,921 | +52.0% |
| Profit (loss) for the period to be appropriated | 9905 | €5,612 | €8,532 | +€2,921 | +52.0% |
Source: filed annual accounts (NBB), financial years ended 31 December 2024 and 31 December 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 12 October 2026 via checked.be.