Van Durmen Engineering & Management: 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 Durmen Engineering & Management
Largest movements
- Financial fixed assets +€60,000
up €60,000 (+82.2%), from €73,000 to €133,000
- Cash -€31,101
down €31,101 (-27.9%), from €111,487 to €80,386
mainly Investment in fixed assets (net) (-€74,176) and Receivables within one year (-€24,434)
- Receivables within one year +€24,434
up €24,434 (+154%), from €15,884 to €40,318
of which Other amounts receivable: +€24,760
- Intangible fixed assets +€10,925
up €10,925 (+305%), from €3,581 to €14,506
- Profit (loss) carried forward +€64,398
up €64,398 (+42.9%), from €149,985 to €214,384
- Gross operating margin +€31,350
up €31,350 (+51.4%), from €60,975 to €92,325
- Taxes +€7,150
up €7,150 (+47.7%), from €15,000 to €22,150
- Depreciation +€1,204
up €1,204 (+28.4%), from €4,241 to €5,445
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 | €209,346 | €271,410 | +€62,064 | +29.6% |
| Fixed assets | 21/28 | €81,976 | €150,706 | +€68,731 | +83.8% |
| Intangible fixed assets | 21 | €3,581 | €14,506 | +€10,925 | +305% |
| Tangible fixed assets | 22/27 | €5,394 | €3,200 | -€2,194 | -40.7% |
| Plant, machinery and equipment | 23 | €1,477 | €659 | -€818 | -55.4% |
| Furniture and vehicles | 24 | €3,917 | €2,542 | -€1,376 | -35.1% |
| Financial fixed assets | 28 | €73,000 | €133,000 | +€60,000 | +82.2% |
| Current assets | 29/58 | €127,371 | €120,704 | -€6,667 | -5.2% |
| Amounts receivable within one year | 40/41 | €15,884 | €40,318 | +€24,434 | +154% |
| Trade receivables | 40 | €15,884 | €15,558 | -€326 | -2.0% |
| Other amounts receivable | 41 | - | €24,760 | +€24,760 | |
| Cash at bank and in hand | 54/58 | €111,487 | €80,386 | -€31,101 | -27.9% |
| Total equity and liabilities | 10/49 | €209,346 | €271,410 | +€62,064 | +29.6% |
| Equity | 10/15 | €154,985 | €219,384 | +€64,398 | +41.6% |
| Contributions | 10/11 | €5,000 | €5,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €149,985 | €214,384 | +€64,398 | +42.9% |
| Amounts payable | 17/49 | €54,361 | €52,027 | -€2,334 | -4.3% |
| Amounts payable within one year | 42/48 | €54,361 | €52,027 | -€2,334 | -4.3% |
| Trade debts | 44 | €513 | €453 | -€60 | -11.7% |
| Suppliers | 440/4 | €513 | €453 | -€60 | -11.7% |
| Taxes, remuneration and social security | 45 | €52,677 | €51,573 | -€1,103 | -2.1% |
| Taxes | 450/3 | €49,859 | €50,473 | +€615 | +1.2% |
| Remuneration and social security | 454/9 | €2,818 | €1,100 | -€1,718 | -61.0% |
| Other amounts payable | 47/48 | €1,171 | - | -€1,171 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €4,241 | €5,445 | +€1,204 | +28.4% |
| Other operating charges | 640/8 | €106 | - | -€106 | |
| Gross operating margin | 9900 | €60,975 | €92,325 | +€31,350 | +51.4% |
| Operating profit (loss) | 9901 | €56,628 | €86,880 | +€30,252 | +53.4% |
| Financial charges | 65/66B | €366 | €331 | -€35 | -9.6% |
| Recurring financial charges | 65 | €366 | €331 | -€35 | -9.6% |
| Profit (loss) for the period before taxes | 9903 | €56,261 | €86,548 | +€30,287 | +53.8% |
| Income taxes | 67/77 | €15,000 | €22,150 | +€7,150 | +47.7% |
| Profit (loss) for the period | 9904 | €41,261 | €64,398 | +€23,137 | +56.1% |
| Profit (loss) for the period to be appropriated | 9905 | €41,261 | €64,398 | +€23,137 | +56.1% |
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.