VAN LAER YACHTING: what changed
VAN LAER YACHTING
Largest movements
- Receivables within one year -€2,552
down €2,552 (-73.5%), from €3,471 to €919
of which Trade receivables: -€2,552
- Cash -€1,298
down €1,298 (-23.4%), from €5,547 to €4,249
mainly Net result for the year (-€4,449) and Tax, wage and social debts (-€32)
- Profit (loss) carried forward -€4,449
down €4,449 (-10.3%), from -€43,053 to -€47,502
- Other debts +€631
up €631 (+1.9%), from €33,238 to €33,870
- Gross operating margin -€13,020
down €13,020, from €9,438 to -€3,582
- Other operating charges -€783
down €783 (-56.6%), from €1,383 to €600
- Financial charges +€137
up €137 (+106%), from €130 to €267
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.
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.
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €9,018 | €5,168 | -€3,850 | -42.7% |
| Current assets | 29/58 | €9,018 | €5,168 | -€3,850 | -42.7% |
| Amounts receivable within one year | 40/41 | €3,471 | €919 | -€2,552 | -73.5% |
| Trade receivables | 40 | €3,471 | €919 | -€2,552 | -73.5% |
| Other amounts receivable | 41 | €0 | - | = | |
| Cash at bank and in hand | 54/58 | €5,547 | €4,249 | -€1,298 | -23.4% |
| Total equity and liabilities | 10/49 | €9,018 | €5,168 | -€3,850 | -42.7% |
| Equity | 10/15 | -€24,453 | -€28,902 | -€4,449 | -18.2% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€43,053 | -€47,502 | -€4,449 | -10.3% |
| Amounts payable | 17/49 | €33,471 | €34,070 | +€599 | +1.8% |
| Amounts payable within one year | 42/48 | €33,471 | €34,070 | +€599 | +1.8% |
| Taxes, remuneration and social security | 45 | €233 | €201 | -€32 | -13.9% |
| Taxes | 450/3 | €233 | €201 | -€32 | -13.9% |
| Other amounts payable | 47/48 | €33,238 | €33,870 | +€631 | +1.9% |
| Other operating charges | 640/8 | €1,383 | €600 | -€783 | -56.6% |
| Gross operating margin | 9900 | €9,438 | -€3,582 | -€13,020 | |
| Operating profit (loss) | 9901 | €8,054 | -€4,182 | -€12,237 | |
| Financial charges | 65/66B | €130 | €267 | +€137 | +106% |
| Recurring financial charges | 65 | €130 | €267 | +€137 | +106% |
| Profit (loss) for the period before taxes | 9903 | €7,925 | -€4,449 | -€12,374 | |
| Profit (loss) for the period | 9904 | €7,925 | -€4,449 | -€12,374 | |
| Profit (loss) for the period to be appropriated | 9905 | €7,925 | -€4,449 | -€12,374 |
Next steps
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 2 November 2026 via checked.be.