Van Haperen: what changed
Two fiscal 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 Haperen
Largest movements
- Tangible fixed assets +€33,659
up €33,659 (+14.3%), from €235,245 to €268,905
of which Plant, machinery and equipment: +€34,540
- Receivables within one year -€17,479
down €17,479 (-29.4%), from €59,396 to €41,917
of which Trade receivables: -€35,253
- Stocks and contracts -€16,181
down €16,181 (-9.6%), from €168,507 to €152,325
- Tax, wage and social debts -€10,475
down €10,475 (-77.0%), from €13,609 to €3,135
- Reserves +€8,700
up €8,700 (+1.5%), from €593,500 to €602,200
- Gross operating margin +€16,627
up €16,627 (+24.8%), from €67,025 to €83,652
- Depreciation +€7,135
up €7,135 (+15.7%), from €45,356 to €52,491
- Taxes +€6,397
up €6,397 (+685.8%), from €933 to €7,330
- Other operating charges +€947
up €947 (+23.2%), from €4,081 to €5,029
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.
Cash bridge derived
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 | €632,322 | €633,846 | +€1,524 | +0.2% |
| Fixed assets | 21/28 | €235,410 | €269,069 | +€33,659 | +14.3% |
| Tangible fixed assets | 22/27 | €235,245 | €268,905 | +€33,659 | +14.3% |
| Land and buildings | 22 | €2,206 | €1,654 | -€551 | -25.0% |
| Plant, machinery and equipment | 23 | €232,711 | €267,250 | +€34,540 | +14.8% |
| Furniture and vehicles | 24 | €329 | - | -€329 | |
| Financial fixed assets | 28 | €165 | €165 | = | 0.0% |
| Current assets | 29/58 | €396,912 | €364,777 | -€32,135 | -8.1% |
| Stocks and contracts in progress | 3 | €168,507 | €152,325 | -€16,181 | -9.6% |
| Stocks | 30/36 | €168,507 | €152,325 | -€16,181 | -9.6% |
| Amounts receivable within one year | 40/41 | €59,396 | €41,917 | -€17,479 | -29.4% |
| Trade receivables | 40 | €59,396 | €24,144 | -€35,253 | -59.4% |
| Other amounts receivable | 41 | - | €17,774 | +€17,774 | |
| Cash at bank and in hand | 54/58 | €169,009 | €168,663 | -€346 | -0.2% |
| Deferred charges and accrued income | 490/1 | - | €1,871 | +€1,871 | |
| Total equity and liabilities | 10/49 | €632,322 | €633,846 | +€1,524 | +0.2% |
| Equity | 10/15 | €612,681 | €621,434 | +€8,754 | +1.4% |
| Contributions | 10/11 | €18,592 | €18,592 | = | 0.0% |
| Reserves | 13 | €593,500 | €602,200 | +€8,700 | +1.5% |
| Distributable reserves | 133 | €593,500 | €602,200 | +€8,700 | +1.5% |
| Profit (loss) carried forward | 14 | €589 | €642 | +€54 | +9.1% |
| Amounts payable | 17/49 | €19,641 | €12,412 | -€7,230 | -36.8% |
| Amounts payable within one year | 42/48 | €19,641 | €12,412 | -€7,230 | -36.8% |
| Trade debts | 44 | €1,244 | €3,408 | +€2,163 | +173.9% |
| Suppliers | 440/4 | €1,244 | €3,408 | +€2,163 | +173.9% |
| Taxes, remuneration and social security | 45 | €13,609 | €3,135 | -€10,475 | -77.0% |
| Taxes | 450/3 | €13,609 | €3,135 | -€10,475 | -77.0% |
| Other amounts payable | 47/48 | €4,788 | €5,869 | +€1,082 | +22.6% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €45,356 | €52,491 | +€7,135 | +15.7% |
| Other operating charges | 640/8 | €4,081 | €5,029 | +€947 | +23.2% |
| Gross operating margin | 9900 | €67,025 | €83,652 | +€16,627 | +24.8% |
| Operating profit (loss) | 9901 | €17,588 | €26,133 | +€8,545 | +48.6% |
| Financial income | 75/76B | €490 | €339 | -€152 | -31.0% |
| Recurring financial income | 75 | €490 | €339 | -€152 | -31.0% |
| Financial charges | 65/66B | €948 | €388 | -€560 | -59.0% |
| Recurring financial charges | 65 | €948 | €388 | -€560 | -59.0% |
| Profit (loss) for the period before taxes | 9903 | €17,130 | €26,083 | +€8,953 | +52.3% |
| Income taxes | 67/77 | €933 | €7,330 | +€6,397 | +685.8% |
| Profit (loss) for the period | 9904 | €16,197 | €18,754 | +€2,556 | +15.8% |
| Profit (loss) for the period to be appropriated | 9905 | €16,197 | €18,754 | +€2,556 | +15.8% |
Source: filed annual accounts (NBB), fiscal years ended 31 December 2024 and 31 December 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 6 October 2026 via checked.be.