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.
VAN DURME
Largest movements
- Receivables within one year -€172,107
down €172,107 (-88.7%), from €194,094 to €21,987
of which Other amounts receivable: -€122,322
- Current investments +€114,451
up €114,451 (+220%), from €51,983 to €166,434
- Cash +€12,312
up €12,312 (+18.7%), from €65,831 to €78,143
mainly Receivables within one year (+€172,107) and Depreciation (+€19,814)
- Reserves -€15,911
down €15,911 (-2.4%), from €650,794 to €634,884
of which Distributable reserves: -€15,911
- Debts after one year -€14,471
down €14,471 (-11.7%), from €123,465 to €108,994
- Other debts -€13,593
down €13,593 (-25.2%), from €53,963 to €40,370
- Gross operating margin -€131,488
down €131,488 (-76.5%), from €171,964 to €40,475
- Financial income -€54,695
down €54,695 (-79.9%), from €68,444 to €13,749
- Taxes -€38,412
down €38,412 (-82.5%), from €46,587 to €8,175
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 | €868,974 | €821,014 | -€47,960 | -5.5% |
| Fixed assets | 21/28 | €496,780 | €491,394 | -€5,386 | -1.1% |
| Tangible fixed assets | 22/27 | €354,071 | €348,685 | -€5,386 | -1.5% |
| Land and buildings | 22 | €346,858 | €334,729 | -€12,129 | -3.5% |
| Plant, machinery and equipment | 23 | €4,029 | €4,529 | +€500 | +12.4% |
| Furniture and vehicles | 24 | €3,184 | €9,428 | +€6,244 | +196% |
| Financial fixed assets | 28 | €142,709 | €142,709 | = | 0.0% |
| Current assets | 29/58 | €372,195 | €329,620 | -€42,575 | -11.4% |
| Amounts receivable after more than one year | 29 | €56,243 | €58,493 | +€2,250 | +4.0% |
| Other amounts receivable | 291 | €56,243 | €58,493 | +€2,250 | +4.0% |
| Amounts receivable within one year | 40/41 | €194,094 | €21,987 | -€172,107 | -88.7% |
| Trade receivables | 40 | €49,786 | - | -€49,786 | |
| Other amounts receivable | 41 | €144,308 | €21,987 | -€122,322 | -84.8% |
| Current investments | 50/53 | €51,983 | €166,434 | +€114,451 | +220% |
| Cash at bank and in hand | 54/58 | €65,831 | €78,143 | +€12,312 | +18.7% |
| Deferred charges and accrued income | 490/1 | €4,044 | €4,563 | +€520 | +12.9% |
| Total equity and liabilities | 10/49 | €868,974 | €821,014 | -€47,960 | -5.5% |
| Equity | 10/15 | €670,794 | €654,884 | -€15,911 | -2.4% |
| Contributions | 10/11 | €20,000 | €20,000 | = | 0.0% |
| Reserves | 13 | €650,794 | €634,884 | -€15,911 | -2.4% |
| Non-distributable reserves | 130/1 | €2,000 | €2,000 | = | 0.0% |
| Reserves not available under the articles | 1311 | €2,000 | €2,000 | = | 0.0% |
| Distributable reserves | 133 | €648,794 | €632,884 | -€15,911 | -2.5% |
| Amounts payable | 17/49 | €198,180 | €166,131 | -€32,049 | -16.2% |
| Amounts payable after more than one year | 17 | €123,465 | €108,994 | -€14,471 | -11.7% |
| Financial debts | 170/4 | €123,465 | €108,994 | -€14,471 | -11.7% |
| Amounts payable within one year | 42/48 | €74,682 | €57,102 | -€17,580 | -23.5% |
| Current portion of amounts payable after more than one year | 42 | €14,069 | €14,471 | +€401 | +2.9% |
| Trade debts | 44 | €3,063 | €2,261 | -€802 | -26.2% |
| Suppliers | 440/4 | €3,063 | €2,261 | -€802 | -26.2% |
| Taxes, remuneration and social security | 45 | €3,586 | - | -€3,586 | |
| Taxes | 450/3 | €3,586 | - | -€3,586 | |
| Other amounts payable | 47/48 | €53,963 | €40,370 | -€13,593 | -25.2% |
| Accrued charges and deferred income | 492/3 | €34 | €35 | +€1 | +2.0% |
| Non-recurring operating income | 76A | €26,387 | - | -€26,387 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €20,768 | €19,814 | -€953 | -4.6% |
| Other operating charges | 640/8 | €3,263 | €4,148 | +€885 | +27.1% |
| Gross operating margin | 9900 | €171,964 | €40,475 | -€131,488 | -76.5% |
| Operating profit (loss) | 9901 | €147,934 | €16,513 | -€131,420 | -88.8% |
| Financial income | 75/76B | €68,444 | €13,749 | -€54,695 | -79.9% |
| Recurring financial income | 75 | €68,444 | €13,749 | -€54,695 | -79.9% |
| Financial charges | 65/66B | €8,391 | €7,413 | -€978 | -11.7% |
| Recurring financial charges | 65 | €8,391 | €7,413 | -€978 | -11.7% |
| Profit (loss) for the period before taxes | 9903 | €207,986 | €22,849 | -€185,138 | -89.0% |
| Income taxes | 67/77 | €46,587 | €8,175 | -€38,412 | -82.5% |
| Profit (loss) for the period | 9904 | €161,399 | €14,674 | -€146,725 | -90.9% |
| Profit (loss) for the period to be appropriated | 9905 | €161,399 | €14,674 | -€146,725 | -90.9% |
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 25 October 2026 via checked.be.