Van Impe: what changed
What changed
Van Impe
NACE 47.690, Retail sale of other cultural and recreation goods
filed annual accounts (NBB)
Net result for the year
€47,448
2024 · -€27,293+€74,742
Equity
€751,085
2024 · €703,637+€47,448
Cash
€67,519
2024 · €48,451+€19,068
Balance sheet total
€1.5m
2024 · €1.7m-€140,062
Largest movements
Assets
- Stocks and contracts -€137,416
down €137,416 (-13.4%), from €1.0m to €891,845
- Receivables within one year -€31,546
down €31,546 (-32.7%), from €96,468 to €64,921
of which Trade receivables: -€30,542
- Cash +€19,068
up €19,068 (+39.4%), from €48,451 to €67,519
mainly Stocks and contracts (+€137,416) and Net result for the year (+€47,448)
Equity and liabilities
- Current portion of long-term debt -€119,461
down €119,461 (-36.6%), from €326,564 to €207,103
- Trade debts -€81,020
down €81,020 (-14.5%), from €558,581 to €477,561
- Reserves +€47,000
up €47,000 (+7.9%), from €591,980 to €638,980
of which Distributable reserves: +€47,000
Income statement
- Gross operating margin +€106,515
up €106,515 (+786%), from €13,558 to €120,073
- Taxes +€13,701
up €13,701 (+6,442%), from €213 to €13,913
- Financial income -€13,605
down €13,605 (-87.3%), from €15,586 to €1,981
- Financial charges -€13,116
down €13,116 (-42.4%), from €30,918 to €17,802
- Depreciation +€11,642
up €11,642 (+50.1%), from €23,226 to €34,868
Change in the result, 2024 to 2025
For each income-statement line you see the change as its effect on the result. Higher costs lower the result, higher income raises it.
Result 2024
-€27,293
Gross operating margin
+€106,515
Depreciation
-€11,642
Other operating charges
-€5,942
Financial income
-€13,605
Financial charges
+€13,116
Taxes
-€13,701
Result 2025
€47,448
raises the resultlowers the result
Derived cash bridge
The bridge is derived from the 2024 and 2025 balance sheets and the 2025 result. There is no filed cash-flow statement. You see where the money came from and where it went.
From operations
+€194,013
Investment
-€49,259
Financing
-€125,686
Cash 2024
€48,451
From operations (derived)
+€194,013
Net result for the year
+€47,448
Depreciation
+€34,868
Stocks and contracts
+€137,416
Receivables within one year
+€31,546
Deferred charges and accrued income
+€4,559
Trade debts
-€81,020
Tax, wage and social debts
+€13,701
Advances received
-€4,132
Other debts
+€14,280
Accrued charges and deferred income
-€4,654
Investment (derived)
-€49,259
Investment in fixed assets (net)
-€49,259
Financing
-€125,686
Debts after one year
-€5,736
Current portion of long-term debt
-€119,461
Short-term financial debts
-€489
Cash 2025
€67,519
brings cash intakes cash out
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €1,667,023 | €1,526,961 | -€140,062 | -8.4% |
| Fixed assets | 21/28 | €488,284 | €502,675 | +€14,391 | +2.9% |
| Tangible fixed assets | 22/27 | €488,284 | €502,675 | +€14,391 | +2.9% |
| Land and buildings | 22 | €275,674 | €266,142 | -€9,532 | -3.5% |
| Plant, machinery and equipment | 23 | €211,901 | €236,430 | +€24,529 | +11.6% |
| Furniture and vehicles | 24 | €709 | €103 | -€606 | -85.5% |
| Current assets | 29/58 | €1,178,739 | €1,024,286 | -€154,453 | -13.1% |
| Stocks and contracts in progress | 3 | €1,029,261 | €891,845 | -€137,416 | -13.4% |
| Stocks | 30/36 | €1,029,261 | €891,845 | -€137,416 | -13.4% |
| Amounts receivable within one year | 40/41 | €96,468 | €64,921 | -€31,546 | -32.7% |
| Trade receivables | 40 | €84,250 | €53,708 | -€30,542 | -36.3% |
| Other amounts receivable | 41 | €12,217 | €11,213 | -€1,004 | -8.2% |
| Cash at bank and in hand | 54/58 | €48,451 | €67,519 | +€19,068 | +39.4% |
| Deferred charges and accrued income | 490/1 | €4,559 | €0 | -€4,559 | -100% |
| Total equity and liabilities | 10/49 | €1,667,023 | €1,526,961 | -€140,062 | -8.4% |
| Equity | 10/15 | €703,637 | €751,085 | +€47,448 | +6.7% |
| Contributions | 10/11 | €24,800 | €24,800 | = | 0.0% |
| Reserves | 13 | €591,980 | €638,980 | +€47,000 | +7.9% |
| Non-distributable reserves | 130/1 | €2,480 | €2,480 | = | 0.0% |
| Reserves not available under the articles | 1311 | €2,480 | €2,480 | = | 0.0% |
| Distributable reserves | 133 | €589,500 | €636,500 | +€47,000 | +8.0% |
| Profit (loss) carried forward | 14 | €86,857 | €87,305 | +€448 | +0.5% |
| Amounts payable | 17/49 | €963,386 | €775,876 | -€187,510 | -19.5% |
| Amounts payable after more than one year | 17 | €5,736 | €0 | -€5,736 | -100% |
| Financial debts | 170/4 | €5,736 | €0 | -€5,736 | -100% |
| Amounts payable within one year | 42/48 | €952,996 | €775,876 | -€177,120 | -18.6% |
| Current portion of amounts payable after more than one year | 42 | €326,564 | €207,103 | -€119,461 | -36.6% |
| Financial debts | 43 | €489 | €0 | -€489 | -100% |
| Credit institutions | 430/8 | €489 | €0 | -€489 | -100% |
| Trade debts | 44 | €558,581 | €477,561 | -€81,020 | -14.5% |
| Suppliers | 440/4 | €558,581 | €477,561 | -€81,020 | -14.5% |
| Advances received on contracts in progress | 46 | €4,132 | €0 | -€4,132 | -100% |
| Taxes, remuneration and social security | 45 | €213 | €13,913 | +€13,701 | +6,442% |
| Taxes | 450/3 | €213 | €13,913 | +€13,701 | +6,442% |
| Other amounts payable | 47/48 | €63,018 | €77,298 | +€14,280 | +22.7% |
| Accrued charges and deferred income | 492/3 | €4,654 | €0 | -€4,654 | -100% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €23,226 | €34,868 | +€11,642 | +50.1% |
| Other operating charges | 640/8 | €2,081 | €8,023 | +€5,942 | +286% |
| Gross operating margin | 9900 | €13,558 | €120,073 | +€106,515 | +786% |
| Operating profit (loss) | 9901 | -€11,749 | €77,182 | +€88,931 | |
| Financial income | 75/76B | €15,586 | €1,981 | -€13,605 | -87.3% |
| Recurring financial income | 75 | €15,586 | €1,981 | -€13,605 | -87.3% |
| Financial charges | 65/66B | €30,918 | €17,802 | -€13,116 | -42.4% |
| Recurring financial charges | 65 | €30,918 | €17,802 | -€13,116 | -42.4% |
| Profit (loss) for the period before taxes | 9903 | -€27,081 | €61,362 | +€88,442 | |
| Income taxes | 67/77 | €213 | €13,913 | +€13,701 | +6,442% |
| Profit (loss) for the period | 9904 | -€27,293 | €47,448 | +€74,742 | |
| Profit (loss) for the period to be appropriated | 9905 | -€27,293 | €47,448 | +€74,742 |
Next steps
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Calculation and sources
Source: filed annual accounts (NBB), financial years ended 31 December 2024 and 31 December 2025. Green is a favourable move for that line, red an unfavourable one. Prepared on 6 November 2026 via checked.be.