VAN DURMEN THIERRY: 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 THIERRY
Largest movements
- Receivables within one year +€22,072
up €22,072 (+317%), from €6,960 to €29,033
of which Trade receivables: +€22,144
- Tangible fixed assets -€7,716
down €7,716 (-19.0%), from €40,503 to €32,787
of which Plant, machinery and equipment: -€4,964
- Cash -€2,379
down €2,379 (-23.7%), from €10,044 to €7,665
mainly Receivables within one year (-€22,072) and Other debts (-€9,972)
- Reserves +€12,862
up €12,862 (+51.4%), from €25,000 to €37,862
- Trade debts +€10,089
up €10,089 (+791%), from €1,275 to €11,364
- Other debts -€9,972
down €9,972 (-76.0%), from €13,120 to €3,148
- Advances received -€3,000
no longer reported in 2025 (was €3,000)
- Tax, wage and social debts +€2,749
up €2,749 (+21.4%), from €12,841 to €15,590
of which Remuneration and social security: +€1,592
- Staff costs +€40,911
new in 2025: €40,911
- Gross operating margin +€18,824
up €18,824 (+33.1%), from €56,947 to €75,770
- Taxes -€7,435
down €7,435 (-59.0%), from €12,591 to €5,157
- Other operating charges -€1,261
down €1,261 (-60.7%), from €2,078 to €817
- Depreciation -€850
down €850 (-5.4%), from €15,638 to €14,788
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 | €57,920 | €70,648 | +€12,728 | +22.0% |
| Fixed assets | 21/28 | €40,548 | €33,150 | -€7,398 | -18.2% |
| Intangible fixed assets | 21 | €45 | €0 | -€45 | -100% |
| Tangible fixed assets | 22/27 | €40,503 | €32,787 | -€7,716 | -19.0% |
| Plant, machinery and equipment | 23 | €36,026 | €31,062 | -€4,964 | -13.8% |
| Furniture and vehicles | 24 | €4,477 | €1,725 | -€2,752 | -61.5% |
| Financial fixed assets | 28 | - | €363 | +€363 | |
| Current assets | 29/58 | €17,373 | €37,498 | +€20,125 | +116% |
| Amounts receivable within one year | 40/41 | €6,960 | €29,033 | +€22,072 | +317% |
| Trade receivables | 40 | €3,548 | €25,692 | +€22,144 | +624% |
| Other amounts receivable | 41 | €3,413 | €3,341 | -€71 | -2.1% |
| Cash at bank and in hand | 54/58 | €10,044 | €7,665 | -€2,379 | -23.7% |
| Deferred charges and accrued income | 490/1 | €368 | €800 | +€432 | +117% |
| Total equity and liabilities | 10/49 | €57,920 | €70,648 | +€12,728 | +22.0% |
| Equity | 10/15 | €27,683 | €40,545 | +€12,862 | +46.5% |
| Contributions | 10/11 | €2,000 | €2,000 | = | 0.0% |
| Reserves | 13 | €25,000 | €37,862 | +€12,862 | +51.4% |
| Distributable reserves | 133 | €25,000 | €37,862 | +€12,862 | +51.4% |
| Profit (loss) carried forward | 14 | €683 | €683 | = | 0.0% |
| Amounts payable | 17/49 | €30,237 | €30,103 | -€134 | -0.4% |
| Amounts payable within one year | 42/48 | €30,237 | €30,103 | -€134 | -0.4% |
| Trade debts | 44 | €1,275 | €11,364 | +€10,089 | +791% |
| Suppliers | 440/4 | €1,275 | €11,364 | +€10,089 | +791% |
| Advances received on contracts in progress | 46 | €3,000 | - | -€3,000 | |
| Taxes, remuneration and social security | 45 | €12,841 | €15,590 | +€2,749 | +21.4% |
| Taxes | 450/3 | €12,841 | €13,998 | +€1,157 | +9.0% |
| Remuneration and social security | 454/9 | - | €1,592 | +€1,592 | |
| Other amounts payable | 47/48 | €13,120 | €3,148 | -€9,972 | -76.0% |
| Remuneration, social security and pensions | 62 | - | €40,911 | +€40,911 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €15,638 | €14,788 | -€850 | -5.4% |
| Other operating charges | 640/8 | €2,078 | €817 | -€1,261 | -60.7% |
| Non-recurring operating charges | 66A | - | €155 | +€155 | |
| Gross operating margin | 9900 | €56,947 | €75,770 | +€18,824 | +33.1% |
| Operating profit (loss) | 9901 | €39,230 | €19,098 | -€20,132 | -51.3% |
| Financial income | 75/76B | €1 | €1 | -€0 | -36.9% |
| Recurring financial income | 75 | €1 | €1 | -€0 | -36.9% |
| Financial charges | 65/66B | €98 | €247 | +€149 | +153% |
| Recurring financial charges | 65 | €98 | €247 | +€149 | +153% |
| Profit (loss) for the period before taxes | 9903 | €39,134 | €18,852 | -€20,282 | -51.8% |
| Income taxes | 67/77 | €12,591 | €5,157 | -€7,435 | -59.0% |
| Profit (loss) for the period | 9904 | €26,542 | €13,695 | -€12,847 | -48.4% |
| Profit (loss) for the period to be appropriated | 9905 | €26,542 | €13,695 | -€12,847 | -48.4% |
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 21 October 2026 via checked.be.