VAN HAEREN: 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 HAEREN
Largest movements
- Tangible fixed assets -€3,781
no longer reported in 2024 (was €3,781)
of which Other tangible fixed assets: -€2,764
- Cash +€2,228
up €2,228 (+15.6%), from €14,252 to €16,480
mainly Depreciation (+€3,781) and Other debts (+€3,500)
- Deferred charges and accrued income -€213
down €213 (-38.0%), from €561 to €348
- Profit (loss) carried forward -€4,901
down €4,901 (-50.2%), from -€9,767 to -€14,668
- Other debts +€3,500
up €3,500 (+192.6%), from €1,817 to €5,317
- Trade debts -€1,606
down €1,606 (-37.5%), from €4,278 to €2,672
- Tax, wage and social debts +€1,279
up €1,279 (+58.9%), from €2,171 to €3,450
of which Taxes: +€1,569
- Depreciation +€2,048
up €2,048 (+118.2%), from €1,733 to €3,781
- Other operating charges +€700
up €700 (+74.9%), from €934 to €1,634
- Taxes -€271
down €271 (-64.3%), from €421 to €150
- Gross operating margin -€223
down €223 (-21.0%), from €1,060 to €837
- Financial income +€73
new in 2024: €73
From the 2023 result to the 2024 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 2023 and 2024 balance sheets and the 2024 result: not a filed cash-flow statement. It shows where the money came from and went.
Every line side by side
| Line | Code | 2023 | 2024 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €18,594 | €16,866 | -€1,728 | -9.3% |
| Fixed assets | 21/28 | €3,781 | - | -€3,781 | |
| Tangible fixed assets | 22/27 | €3,781 | - | -€3,781 | |
| Furniture and vehicles | 24 | €1,016 | - | -€1,016 | |
| Other tangible fixed assets | 26 | €2,764 | - | -€2,764 | |
| Current assets | 29/58 | €14,813 | €16,866 | +€2,053 | +13.9% |
| Amounts receivable within one year | 40/41 | - | €38 | +€38 | |
| Other amounts receivable | 41 | - | €38 | +€38 | |
| Cash at bank and in hand | 54/58 | €14,252 | €16,480 | +€2,228 | +15.6% |
| Deferred charges and accrued income | 490/1 | €561 | €348 | -€213 | -38.0% |
| Total equity and liabilities | 10/49 | €18,594 | €16,866 | -€1,728 | -9.3% |
| Equity | 10/15 | €9,773 | €4,872 | -€4,901 | -50.1% |
| Contributions | 10/11 | €18,592 | €18,592 | = | 0.0% |
| Reserves | 13 | €948 | €948 | = | 0.0% |
| Non-distributable reserves | 130/1 | €948 | €948 | = | 0.0% |
| Reserves not available under the articles | 1311 | €948 | €948 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€9,767 | -€14,668 | -€4,901 | -50.2% |
| Amounts payable | 17/49 | €8,821 | €11,994 | +€3,173 | +36.0% |
| Amounts payable within one year | 42/48 | €8,266 | €11,439 | +€3,173 | +38.4% |
| Trade debts | 44 | €4,278 | €2,672 | -€1,606 | -37.5% |
| Suppliers | 440/4 | €4,278 | €2,672 | -€1,606 | -37.5% |
| Taxes, remuneration and social security | 45 | €2,171 | €3,450 | +€1,279 | +58.9% |
| Taxes | 450/3 | €681 | €2,250 | +€1,569 | +230.4% |
| Remuneration and social security | 454/9 | €1,490 | €1,200 | -€290 | -19.5% |
| Other amounts payable | 47/48 | €1,817 | €5,317 | +€3,500 | +192.6% |
| Accrued charges and deferred income | 492/3 | €555 | €555 | = | 0.0% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €1,733 | €3,781 | +€2,048 | +118.2% |
| Other operating charges | 640/8 | €934 | €1,634 | +€700 | +74.9% |
| Gross operating margin | 9900 | €1,060 | €837 | -€223 | -21.0% |
| Operating profit (loss) | 9901 | -€1,607 | -€4,578 | -€2,971 | -184.9% |
| Financial income | 75/76B | - | €73 | +€73 | |
| Recurring financial income | 75 | - | €73 | +€73 | |
| Financial charges | 65/66B | €212 | €246 | +€34 | +15.9% |
| Recurring financial charges | 65 | €212 | €246 | +€34 | +15.9% |
| Profit (loss) for the period before taxes | 9903 | -€1,819 | -€4,751 | -€2,932 | -161.2% |
| Income taxes | 67/77 | €421 | €150 | -€271 | -64.3% |
| Profit (loss) for the period | 9904 | -€2,240 | -€4,901 | -€2,661 | -118.8% |
| Profit (loss) for the period to be appropriated | 9905 | -€2,240 | -€4,901 | -€2,661 | -118.8% |
Source: filed annual accounts (NBB), financial years ended 31 December 2023 and 31 December 2024. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 11 October 2026 via checked.be.