Van Laer Patrick: 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 Laer Patrick
Largest movements
- Cash -€11,056
down €11,056 (-13.1%), from €84,235 to €73,179
mainly Net result for the year (-€8,652) and Other debts (-€6,423)
- Receivables within one year -€4,454
down €4,454 (-92.4%), from €4,818 to €364
of which Trade receivables: -€4,500
- Deferred charges and accrued income +€4,321
up €4,321 (+418.2%), from €1,033 to €5,354
- Tangible fixed assets -€3,476
down €3,476 (-37.5%), from €9,280 to €5,804
of which Furniture and vehicles: -€3,375
- Profit (loss) carried forward -€8,652
down €8,652 (-127.0%), from -€6,814 to -€15,466
- Other debts -€6,423
down €6,423 (-8.5%), from €75,553 to €69,131
- Accrued charges and deferred income +€1,099
up €1,099 (+275.6%), from €399 to €1,498
- Gross operating margin -€7,900
down €7,900, from €4,741 to -€3,159
- Write-downs -€5,702
no longer reported in 2025 (was €5,702)
- Depreciation -€536
down €536 (-13.4%), from €4,012 to €3,476
- Other operating charges +€200
up €200 (+14.7%), from €1,357 to €1,557
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 | €99,366 | €84,701 | -€14,665 | -14.8% |
| Fixed assets | 21/28 | €9,280 | €5,804 | -€3,476 | -37.5% |
| Tangible fixed assets | 22/27 | €9,280 | €5,804 | -€3,476 | -37.5% |
| Plant, machinery and equipment | 23 | €101 | - | -€101 | |
| Furniture and vehicles | 24 | €9,179 | €5,804 | -€3,375 | -36.8% |
| Current assets | 29/58 | €90,086 | €78,897 | -€11,189 | -12.4% |
| Amounts receivable within one year | 40/41 | €4,818 | €364 | -€4,454 | -92.4% |
| Trade receivables | 40 | €4,500 | - | -€4,500 | |
| Other amounts receivable | 41 | €318 | €364 | +€46 | +14.5% |
| Cash at bank and in hand | 54/58 | €84,235 | €73,179 | -€11,056 | -13.1% |
| Deferred charges and accrued income | 490/1 | €1,033 | €5,354 | +€4,321 | +418.2% |
| Total equity and liabilities | 10/49 | €99,366 | €84,701 | -€14,665 | -14.8% |
| Equity | 10/15 | €22,264 | €13,611 | -€8,652 | -38.9% |
| Contributions | 10/11 | €6,200 | €6,200 | = | 0.0% |
| Reserves | 13 | €22,877 | €22,877 | = | 0.0% |
| Distributable reserves | 133 | €22,877 | €22,877 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€6,814 | -€15,466 | -€8,652 | -127.0% |
| Amounts payable | 17/49 | €77,102 | €71,089 | -€6,013 | -7.8% |
| Amounts payable within one year | 42/48 | €76,704 | €69,591 | -€7,112 | -9.3% |
| Trade debts | 44 | €872 | €163 | -€708 | -81.3% |
| Suppliers | 440/4 | €872 | €163 | -€708 | -81.3% |
| Taxes, remuneration and social security | 45 | €279 | €297 | +€19 | +6.7% |
| Taxes | 450/3 | €279 | €297 | +€19 | +6.7% |
| Other amounts payable | 47/48 | €75,553 | €69,131 | -€6,423 | -8.5% |
| Accrued charges and deferred income | 492/3 | €399 | €1,498 | +€1,099 | +275.6% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €4,012 | €3,476 | -€536 | -13.4% |
| Write-downs on stocks, contracts in progress and trade receivables: additions (reversals) | 631/4 | €5,702 | - | -€5,702 | |
| Other operating charges | 640/8 | €1,357 | €1,557 | +€200 | +14.7% |
| Gross operating margin | 9900 | €4,741 | -€3,159 | -€7,900 | |
| Operating profit (loss) | 9901 | -€6,330 | -€8,192 | -€1,863 | -29.4% |
| Financial charges | 65/66B | €213 | €174 | -€39 | -18.1% |
| Recurring financial charges | 65 | €213 | €174 | -€39 | -18.1% |
| Profit (loss) for the period before taxes | 9903 | -€6,543 | -€8,367 | -€1,824 | -27.9% |
| Income taxes | 67/77 | €271 | €285 | +€15 | +5.4% |
| Profit (loss) for the period | 9904 | -€6,814 | -€8,652 | -€1,839 | -27.0% |
| Profit (loss) for the period to be appropriated | 9905 | -€6,814 | -€8,652 | -€1,839 | -27.0% |
Source: filed annual accounts (NBB), fiscal years ended 30 September 2024 and 30 September 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 9 October 2026 via checked.be.