VAN & JOHN: 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 & JOHN
Largest movements
- Receivables within one year -€163,238
down €163,238 (-38.7%), from €421,524 to €258,286
of which Trade receivables: -€168,833
- Stocks and contracts -€13,730
no longer reported in 2024 (was €13,730)
- Tangible fixed assets +€9,540
up €9,540 (+16.7%), from €57,079 to €66,619
of which Furniture and vehicles: +€17,276
- Trade debts -€171,909
down €171,909 (-87.7%), from €196,043 to €24,134
of which Suppliers: -€172,569
- Other debts -€25,000
no longer reported in 2024 (was €25,000)
- Debts after one year +€16,495
up €16,495 (+42.4%), from €38,891 to €55,386
- Reserves +€10,345
up €10,345 (+46.8%), from €22,105 to €32,450
of which Distributable reserves: +€12,205
- Contributions -€6,100
down €6,100 (-98.4%), from €6,200 to €100
- Financial charges +€12,364
up €12,364 (+319.8%), from €3,866 to €16,230
- Depreciation +€5,338
up €5,338 (+22.9%), from €23,320 to €28,658
- Taxes +€3,494
up €3,494, from -€241 to €3,253
- Gross operating margin +€3,404
up €3,404 (+8.5%), from €40,124 to €43,528
- Other operating charges -€1,269
down €1,269 (-74.4%), from €1,706 to €437
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 | €500,442 | €332,042 | -€168,400 | -33.7% |
| Fixed assets | 21/28 | €58,059 | €67,599 | +€9,540 | +16.4% |
| Tangible fixed assets | 22/27 | €57,079 | €66,619 | +€9,540 | +16.7% |
| Plant, machinery and equipment | 23 | €3,169 | €1,482 | -€1,687 | -53.2% |
| Furniture and vehicles | 24 | €47,861 | €65,137 | +€17,276 | +36.1% |
| Leasing and similar rights | 25 | €6,049 | - | -€6,049 | |
| Financial fixed assets | 28 | €980 | €980 | = | 0.0% |
| Current assets | 29/58 | €442,383 | €264,443 | -€177,940 | -40.2% |
| Stocks and contracts in progress | 3 | €13,730 | - | -€13,730 | |
| Contracts in progress | 37 | €13,730 | - | -€13,730 | |
| Amounts receivable within one year | 40/41 | €421,524 | €258,286 | -€163,238 | -38.7% |
| Trade receivables | 40 | €262,532 | €93,699 | -€168,833 | -64.3% |
| Other amounts receivable | 41 | €158,992 | €164,587 | +€5,595 | +3.5% |
| Cash at bank and in hand | 54/58 | €5,681 | €5,567 | -€115 | -2.0% |
| Deferred charges and accrued income | 490/1 | €1,447 | €590 | -€857 | -59.2% |
| Total equity and liabilities | 10/49 | €500,442 | €332,042 | -€168,400 | -33.7% |
| Equity | 10/15 | €224,154 | €228,400 | +€4,246 | +1.9% |
| Contributions | 10/11 | €6,200 | €100 | -€6,100 | -98.4% |
| Reserves | 13 | €22,105 | €32,450 | +€10,345 | +46.8% |
| Non-distributable reserves | 130/1 | €1,860 | - | -€1,860 | |
| Reserves not available under the articles | 1311 | €1,860 | - | -€1,860 | |
| Distributable reserves | 133 | €20,245 | €32,450 | +€12,205 | +60.3% |
| Profit (loss) carried forward | 14 | €195,849 | €195,850 | +€1 | 0.0% |
| Amounts payable | 17/49 | €276,288 | €103,643 | -€172,645 | -62.5% |
| Amounts payable after more than one year | 17 | €38,891 | €55,386 | +€16,495 | +42.4% |
| Financial debts | 170/4 | €38,891 | €55,386 | +€16,495 | +42.4% |
| Amounts payable within one year | 42/48 | €237,397 | €48,256 | -€189,141 | -79.7% |
| Current portion of amounts payable after more than one year | 42 | €16,354 | €22,316 | +€5,963 | +36.5% |
| Trade debts | 44 | €196,043 | €24,134 | -€171,909 | -87.7% |
| Suppliers | 440/4 | €196,043 | €23,474 | -€172,569 | -88.0% |
| Bills of exchange payable | 441 | - | €660 | +€660 | |
| Taxes, remuneration and social security | 45 | - | €1,806 | +€1,806 | |
| Taxes | 450/3 | - | €1,806 | +€1,806 | |
| Other amounts payable | 47/48 | €25,000 | - | -€25,000 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €23,320 | €28,658 | +€5,338 | +22.9% |
| Other operating charges | 640/8 | €1,706 | €437 | -€1,269 | -74.4% |
| Gross operating margin | 9900 | €40,124 | €43,528 | +€3,404 | +8.5% |
| Operating profit (loss) | 9901 | €15,098 | €14,433 | -€665 | -4.4% |
| Financial income | 75/76B | €8,776 | €9,295 | +€519 | +5.9% |
| Recurring financial income | 75 | €8,776 | €9,295 | +€519 | +5.9% |
| Financial charges | 65/66B | €3,866 | €16,230 | +€12,364 | +319.8% |
| Recurring financial charges | 65 | €3,866 | €16,230 | +€12,364 | +319.8% |
| Profit (loss) for the period before taxes | 9903 | €20,008 | €7,498 | -€12,510 | -62.5% |
| Income taxes | 67/77 | -€241 | €3,253 | +€3,494 | |
| Profit (loss) for the period | 9904 | €20,249 | €4,246 | -€16,004 | -79.0% |
| Profit (loss) for the period to be appropriated | 9905 | €20,249 | €4,246 | -€16,004 | -79.0% |
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 12 October 2026 via checked.be.