VAN DURME: 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.
What changed
VAN DURME
NACE 47.110, Non-specialised retail sale with food, beverages or tobacco predominating
financial year 2025 compared with 2024filed annual accounts (NBB)
Net result for the year
-€159,220
2024 · €868,304-€1.0m
Equity
€4.1m
2024 · €4.3m-€159,220
Cash
€639,109
2024 · €301,075+€338,034
Balance sheet total
€5.6m
2024 · €5.8m-€206,282
Largest movements
Assets
- Receivables after one year -€340,800
no longer reported in 2025 (was €340,800)
- Cash +€338,034
up €338,034 (+112%), from €301,075 to €639,109
mainly Receivables after one year (+€340,800) and Depreciation (+€232,450)
- Current investments -€150,000
down €150,000 (-42.9%), from €350,000 to €200,000
- Receivables within one year -€95,990
down €95,990 (-86.3%), from €111,277 to €15,287
of which Other amounts receivable: -€91,728
Equity and liabilities
- Reserves -€259,767
down €259,767 (-7.6%), from €3.4m to €3.2m
of which Distributable reserves: -€216,141
- Profit (loss) carried forward +€100,547
up €100,547 (+14.6%), from €689,089 to €789,635
Income statement
- Turnover -€394,054
no longer reported in 2025 (was €394,054)
- Other operating income -€372,641
no longer reported in 2025 (was €372,641)
- Gross operating margin +€322,345
new in 2025: €322,345
- Services and other goods -€262,179
no longer reported in 2025 (was €262,179)
- Goods and materials -€132,139
no longer reported in 2025 (was €132,139)
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.
Result 2024
€868,304
Turnover
-€394,054
Other operating income
-€372,641
Goods and materials
+€132,139
Services and other goods
+€262,179
Staff costs
+€27,203
Depreciation
+€42,858
Other operating charges
+€8,864
Other operating items
-€1.0m
Financial income
-€9,911
Financial charges
-€21,641
Taxes
+€73,881
Deferred taxes and other
+€225,792
Result 2025
-€159,220
raises the resultlowers the resultnot broken down further in the accounts
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.
From operations
+€522,740
Investment
-€135,018
Financing
-€49,688
Cash 2024
€301,075
From operations (derived)
+€522,740
Net result for the year
-€159,220
Depreciation
+€232,450
Receivables after one year
+€340,800
Receivables within one year
+€95,990
Deferred charges and accrued income
+€10,093
Provisions
-€64
Trade debts
-€25,890
Tax, wage and social debts
+€7,988
Other debts
+€1,282
Accrued charges and deferred income
+€19,310
Investment (derived)
-€135,018
Investment in fixed assets (net)
-€285,018
Current investments
+€150,000
Financing
-€49,688
Debts after one year
-€57,322
Current portion of long-term debt
+€7,634
Cash 2025
€639,109
brings cash intakes cash out
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €5,775,811 | €5,569,529 | -€206,282 | -3.6% |
| Fixed assets | 21/28 | €4,647,668 | €4,700,236 | +€52,568 | +1.1% |
| Tangible fixed assets | 22/27 | €4,647,668 | €4,700,236 | +€52,568 | +1.1% |
| Land and buildings | 22 | €4,500,160 | €4,488,078 | -€12,082 | -0.3% |
| Plant, machinery and equipment | 23 | €64,826 | €43,927 | -€20,899 | -32.2% |
| Furniture and vehicles | 24 | €82,682 | €168,232 | +€85,550 | +103% |
| Current assets | 29/58 | €1,128,143 | €869,293 | -€258,850 | -22.9% |
| Amounts receivable after more than one year | 29 | €340,800 | - | -€340,800 | |
| Other amounts receivable | 291 | €340,800 | - | -€340,800 | |
| Amounts receivable within one year | 40/41 | €111,277 | €15,287 | -€95,990 | -86.3% |
| Trade receivables | 40 | €4,263 | - | -€4,263 | |
| Other amounts receivable | 41 | €107,015 | €15,287 | -€91,728 | -85.7% |
| Current investments | 50/53 | €350,000 | €200,000 | -€150,000 | -42.9% |
| Other investments | 51/53 | €350,000 | - | -€350,000 | |
| Cash at bank and in hand | 54/58 | €301,075 | €639,109 | +€338,034 | +112% |
| Deferred charges and accrued income | 490/1 | €24,990 | €14,896 | -€10,093 | -40.4% |
| Total equity and liabilities | 10/49 | €5,775,811 | €5,569,529 | -€206,282 | -3.6% |
| Equity | 10/15 | €4,291,879 | €4,132,659 | -€159,220 | -3.7% |
| Contributions | 10/11 | €165,000 | €165,000 | = | 0.0% |
| Capital | 10 | €165,000 | - | -€165,000 | |
| Issued capital | 100 | €165,000 | - | -€165,000 | |
| Reserves | 13 | €3,437,790 | €3,178,024 | -€259,767 | -7.6% |
| Non-distributable reserves | 130/1 | €43,500 | - | -€43,500 | |
| Legal reserve | 130 | €43,500 | - | -€43,500 | |
| Tax-exempt reserves | 132 | €678,149 | €678,024 | -€125 | 0.0% |
| Distributable reserves | 133 | €2,716,141 | €2,500,000 | -€216,141 | -8.0% |
| Profit (loss) carried forward | 14 | €689,089 | €789,635 | +€100,547 | +14.6% |
| Provisions and deferred taxes | 16 | €226,194 | €226,130 | -€64 | 0.0% |
| Deferred taxes | 168 | €226,194 | €226,130 | -€64 | 0.0% |
| Amounts payable | 17/49 | €1,257,738 | €1,210,740 | -€46,998 | -3.7% |
| Amounts payable after more than one year | 17 | €532,277 | €474,955 | -€57,322 | -10.8% |
| Financial debts | 170/4 | €532,277 | €474,955 | -€57,322 | -10.8% |
| Credit institutions | 173 | €532,277 | - | -€532,277 | |
| Amounts payable within one year | 42/48 | €724,582 | €715,597 | -€8,985 | -1.2% |
| Current portion of amounts payable after more than one year | 42 | €141,467 | €149,101 | +€7,634 | +5.4% |
| Trade debts | 44 | €92,559 | €66,669 | -€25,890 | -28.0% |
| Suppliers | 440/4 | €92,559 | €66,669 | -€25,890 | -28.0% |
| Taxes, remuneration and social security | 45 | €18,706 | €26,694 | +€7,988 | +42.7% |
| Taxes | 450/3 | €2,865 | €13,685 | +€10,820 | +378% |
| Remuneration and social security | 454/9 | €15,841 | €13,009 | -€2,832 | -17.9% |
| Other amounts payable | 47/48 | €471,850 | €473,132 | +€1,282 | +0.3% |
| Accrued charges and deferred income | 492/3 | €879 | €20,188 | +€19,310 | +2,197% |
| Operating income | 70/76A | €2,091,233 | - | -€2.1m | |
| Turnover | 70 | €394,054 | - | -€394,054 | |
| Other operating income | 74 | €372,641 | - | -€372,641 | |
| Non-recurring operating income | 76A | €1,324,537 | - | -€1.3m | |
| Operating charges | 60/66A | €926,734 | - | -€926,734 | |
| Goods for resale, raw materials and consumables | 60 | €132,139 | - | -€132,139 | |
| Purchases | 600/8 | €132,139 | - | -€132,139 | |
| Services and other goods | 61 | €262,179 | - | -€262,179 | |
| Remuneration, social security and pensions | 62 | €237,428 | €210,225 | -€27,203 | -11.5% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €275,308 | €232,450 | -€42,858 | -15.6% |
| Other operating charges | 640/8 | €19,680 | €10,817 | -€8,864 | -45.0% |
| Gross operating margin | 9900 | - | €322,345 | +€322,345 | |
| Operating profit (loss) | 9901 | €1,164,498 | -€131,147 | -€1.3m | |
| Financial income | 75/76B | €22,995 | €13,083 | -€9,911 | -43.1% |
| Recurring financial income | 75 | €22,995 | €13,083 | -€9,911 | -43.1% |
| Income from current assets | 751 | €22,994 | - | -€22,994 | |
| Other financial income | 752/9 | €0 | - | -€0 | |
| Financial charges | 65/66B | €17,694 | €39,335 | +€21,641 | +122% |
| Recurring financial charges | 65 | €17,694 | €39,335 | +€21,641 | +122% |
| Debt charges | 650 | €16,368 | - | -€16,368 | |
| Other financial charges | 652/9 | €1,327 | - | -€1,327 | |
| Profit (loss) for the period before taxes | 9903 | €1,169,798 | -€157,399 | -€1.3m | |
| Transfer from deferred taxes | 780 | €56 | €64 | +€8 | +14.2% |
| Transfer to deferred taxes | 680 | €225,784 | - | -€225,784 | |
| Income taxes | 67/77 | €75,766 | €1,885 | -€73,881 | -97.5% |
| Taxes | 670/3 | €75,766 | - | -€75,766 | |
| Profit (loss) for the period | 9904 | €868,304 | -€159,220 | -€1.0m | |
| Transfer from tax-exempt reserves | 789 | €109 | €125 | +€16 | +14.2% |
| Transfer to tax-exempt reserves | 689 | €677,353 | - | -€677,353 | |
| Profit (loss) for the period to be appropriated | 9905 | €191,061 | -€159,095 | -€350,156 |
Source: filed annual accounts (NBB), financial years ended 31 March 2024 and 31 March 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 18 October 2026 via checked.be.