VAN LAERE: 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 LAERE
Largest movements
- Cash +€18,230
up €18,230 (+58.8%), from €30,998 to €49,228
mainly Net result for the year (+€10,271) and Tax, wage and social debts (+€3,882)
- Tangible fixed assets -€2,892
no longer reported in 2025 (was €2,892)
of which Furniture and vehicles: -€1,600
- Receivables within one year -€2,109
down €2,109 (-6.0%), from €35,064 to €32,955
of which Trade receivables: -€3,818
- Deferred charges and accrued income -€1,452
down €1,452 (-55.9%), from €2,599 to €1,147
- Reserves +€10,000
up €10,000 (+28.7%), from €34,900 to €44,900
- Tax, wage and social debts +€3,882
up €3,882 (+323.0%), from €1,202 to €5,084
of which Taxes: +€4,650
- Trade debts -€1,951
down €1,951 (-51.8%), from €3,766 to €1,815
- Gross operating margin +€1,858
up €1,858 (+13.6%), from €13,683 to €15,542
- Depreciation -€1,489
no longer reported in 2025 (was €1,489)
- Other operating charges +€765
up €765 (+96.4%), from €794 to €1,559
- Financial charges +€678
up €678 (+103.1%), from €658 to €1,336
- Taxes -€255
down €255 (-5.9%), from €4,352 to €4,097
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 | €71,552 | €83,330 | +€11,777 | +16.5% |
| Fixed assets | 21/28 | €2,892 | - | -€2,892 | |
| Tangible fixed assets | 22/27 | €2,892 | - | -€2,892 | |
| Plant, machinery and equipment | 23 | €1,292 | - | -€1,292 | |
| Furniture and vehicles | 24 | €1,600 | - | -€1,600 | |
| Current assets | 29/58 | €68,660 | €83,330 | +€14,669 | +21.4% |
| Amounts receivable within one year | 40/41 | €35,064 | €32,955 | -€2,109 | -6.0% |
| Trade receivables | 40 | €6,085 | €2,266 | -€3,818 | -62.8% |
| Other amounts receivable | 41 | €28,979 | €30,689 | +€1,710 | +5.9% |
| Cash at bank and in hand | 54/58 | €30,998 | €49,228 | +€18,230 | +58.8% |
| Deferred charges and accrued income | 490/1 | €2,599 | €1,147 | -€1,452 | -55.9% |
| Total equity and liabilities | 10/49 | €71,552 | €83,330 | +€11,777 | +16.5% |
| Equity | 10/15 | €66,160 | €76,431 | +€10,271 | +15.5% |
| Contributions | 10/11 | €20,451 | €20,451 | = | 0.0% |
| Reserves | 13 | €34,900 | €44,900 | +€10,000 | +28.7% |
| Distributable reserves | 133 | €34,900 | €44,900 | +€10,000 | +28.7% |
| Profit (loss) carried forward | 14 | €10,809 | €11,080 | +€271 | +2.5% |
| Amounts payable | 17/49 | €5,393 | €6,899 | +€1,506 | +27.9% |
| Amounts payable within one year | 42/48 | €4,998 | €6,899 | +€1,901 | +38.0% |
| Trade debts | 44 | €3,766 | €1,815 | -€1,951 | -51.8% |
| Suppliers | 440/4 | €3,766 | €1,815 | -€1,951 | -51.8% |
| Taxes, remuneration and social security | 45 | €1,202 | €5,084 | +€3,882 | +323.0% |
| Taxes | 450/3 | €434 | €5,084 | +€4,650 | +1071.1% |
| Remuneration and social security | 454/9 | €768 | - | -€768 | |
| Other amounts payable | 47/48 | €30 | - | -€30 | |
| Accrued charges and deferred income | 492/3 | €395 | - | -€395 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €1,489 | - | -€1,489 | |
| Other operating charges | 640/8 | €794 | €1,559 | +€765 | +96.4% |
| Gross operating margin | 9900 | €13,683 | €15,542 | +€1,858 | +13.6% |
| Operating profit (loss) | 9901 | €11,400 | €13,983 | +€2,582 | +22.7% |
| Financial income | 75/76B | €1,591 | €1,721 | +€130 | +8.2% |
| Recurring financial income | 75 | €1,591 | €1,721 | +€130 | +8.2% |
| Financial charges | 65/66B | €658 | €1,336 | +€678 | +103.1% |
| Recurring financial charges | 65 | €658 | €1,336 | +€678 | +103.1% |
| Profit (loss) for the period before taxes | 9903 | €12,333 | €14,368 | +€2,035 | +16.5% |
| Income taxes | 67/77 | €4,352 | €4,097 | -€255 | -5.9% |
| Profit (loss) for the period | 9904 | €7,981 | €10,271 | +€2,290 | +28.7% |
| Profit (loss) for the period to be appropriated | 9905 | €7,981 | €10,271 | +€2,290 | +28.7% |
Source: filed annual accounts (NBB), fiscal years ended 31 December 2024 and 31 December 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 29 September 2026 via checked.be.