Van Laer Sailing: 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 Laer Sailing
Largest movements
- Receivables within one year -€58,725
down €58,725 (-40.2%), from €146,224 to €87,499
- Tangible fixed assets +€39,899
new in 2025: €39,899
- Cash +€21,215
up €21,215 (+322%), from €6,594 to €27,809
mainly Receivables within one year (+€58,725) and Other debts (+€39,766)
- Stocks and contracts +€15,198
up €15,198 (+61.3%), from €24,812 to €40,010
- Other debts +€39,766
up €39,766 (+55.7%), from €71,454 to €111,220
- Trade debts -€23,652
down €23,652 (-43.1%), from €54,841 to €31,190
- Gross operating margin +€4,697
up €4,697 (+257%), from €1,829 to €6,526
- Depreciation +€3,860
up €3,860, from €0 to €3,860
- Taxes -€603
down €603 (-100%), from €603 to €0
- Financial charges +€528
up €528 (+150%), from €352 to €880
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.
Derived cash bridge
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 | €177,630 | €195,216 | +€17,586 | +9.9% |
| Fixed assets | 21/28 | - | €39,899 | +€39,899 | |
| Tangible fixed assets | 22/27 | - | €39,899 | +€39,899 | |
| Furniture and vehicles | 24 | - | €39,899 | +€39,899 | |
| Current assets | 29/58 | €177,630 | €155,317 | -€22,312 | -12.6% |
| Stocks and contracts in progress | 3 | €24,812 | €40,010 | +€15,198 | +61.3% |
| Stocks | 30/36 | €24,812 | €40,010 | +€15,198 | +61.3% |
| Amounts receivable within one year | 40/41 | €146,224 | €87,499 | -€58,725 | -40.2% |
| Trade receivables | 40 | €146,224 | €87,499 | -€58,725 | -40.2% |
| Cash at bank and in hand | 54/58 | €6,594 | €27,809 | +€21,215 | +322% |
| Total equity and liabilities | 10/49 | €177,630 | €195,216 | +€17,586 | +9.9% |
| Equity | 10/15 | €32,339 | €33,427 | +€1,088 | +3.4% |
| Contributions | 10/11 | €18,900 | €18,900 | = | 0.0% |
| Reserves | 13 | €13,439 | €14,527 | +€1,088 | +8.1% |
| Distributable reserves | 133 | €13,439 | €14,527 | +€1,088 | +8.1% |
| Amounts payable | 17/49 | €145,290 | €161,789 | +€16,499 | +11.4% |
| Amounts payable within one year | 42/48 | €145,290 | €161,789 | +€16,499 | +11.4% |
| Trade debts | 44 | €54,841 | €31,190 | -€23,652 | -43.1% |
| Suppliers | 440/4 | €54,841 | €31,190 | -€23,652 | -43.1% |
| Taxes, remuneration and social security | 45 | €18,995 | €19,379 | +€384 | +2.0% |
| Taxes | 450/3 | €18,995 | €19,379 | +€384 | +2.0% |
| Other amounts payable | 47/48 | €71,454 | €111,220 | +€39,766 | +55.7% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €0 | €3,860 | +€3,860 | |
| Other operating charges | 640/8 | €736 | €721 | -€15 | -2.1% |
| Gross operating margin | 9900 | €1,829 | €6,526 | +€4,697 | +257% |
| Operating profit (loss) | 9901 | €1,093 | €1,945 | +€852 | +78.0% |
| Financial income | 75/76B | €20 | €23 | +€3 | +13.4% |
| Recurring financial income | 75 | €20 | €23 | +€3 | +13.4% |
| Financial charges | 65/66B | €352 | €880 | +€528 | +150% |
| Recurring financial charges | 65 | €352 | €880 | +€528 | +150% |
| Profit (loss) for the period before taxes | 9903 | €761 | €1,088 | +€327 | +43.0% |
| Income taxes | 67/77 | €603 | €0 | -€603 | -100% |
| Profit (loss) for the period | 9904 | €157 | €1,088 | +€931 | +592% |
| Profit (loss) for the period to be appropriated | 9905 | €157 | €1,088 | +€931 | +592% |
Source: filed annual accounts (NBB), financial years ended 31 December 2024 and 31 December 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 16 October 2026 via checked.be.