VAN LAERE DIMITRI: 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 LAERE DIMITRI
Largest movements
- Cash +€27,244
up €27,244 (+32.3%), from €84,367 to €111,611
mainly Net result for the year (+€38,851) and Other debts (+€3,504)
- Current investments +€9,000
up €9,000 (+14.3%), from €63,000 to €72,000
- Tangible fixed assets +€4,330
up €4,330 (+226%), from €1,918 to €6,248
of which Furniture and vehicles: +€4,330
- Reserves +€38,851
up €38,851 (+26.3%), from €147,731 to €186,581
- Tax, wage and social debts -€3,648
down €3,648 (-60.3%), from €6,048 to €2,400
of which Taxes: -€3,648
- Other debts +€3,504
up €3,504 (+11.2%), from €31,385 to €34,889
- Gross operating margin -€7,834
down €7,834 (-12.1%), from €64,947 to €57,113
- Taxes -€2,885
down €2,885 (-15.9%), from €18,177 to €15,292
- Financial charges +€1,395
up €1,395 (+104%), from €1,338 to €2,733
- Depreciation +€845
up €845 (+147%), from €575 to €1,420
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 | €188,956 | €229,057 | +€40,101 | +21.2% |
| Fixed assets | 21/28 | €1,918 | €6,248 | +€4,330 | +226% |
| Tangible fixed assets | 22/27 | €1,918 | €6,248 | +€4,330 | +226% |
| Plant, machinery and equipment | 23 | €0 | - | = | |
| Furniture and vehicles | 24 | €1,918 | €6,248 | +€4,330 | +226% |
| Current assets | 29/58 | €187,039 | €222,809 | +€35,771 | +19.1% |
| Amounts receivable within one year | 40/41 | €800 | €1,296 | +€496 | +62.0% |
| Other amounts receivable | 41 | €800 | €1,296 | +€496 | +62.0% |
| Current investments | 50/53 | €63,000 | €72,000 | +€9,000 | +14.3% |
| Cash at bank and in hand | 54/58 | €84,367 | €111,611 | +€27,244 | +32.3% |
| Deferred charges and accrued income | 490/1 | €38,872 | €37,902 | -€969 | -2.5% |
| Total equity and liabilities | 10/49 | €188,956 | €229,057 | +€40,101 | +21.2% |
| Equity | 10/15 | €150,231 | €189,081 | +€38,851 | +25.9% |
| Contributions | 10/11 | €2,500 | €2,500 | = | 0.0% |
| Reserves | 13 | €147,731 | €186,581 | +€38,851 | +26.3% |
| Distributable reserves | 133 | €147,731 | €186,581 | +€38,851 | +26.3% |
| Amounts payable | 17/49 | €38,726 | €39,976 | +€1,251 | +3.2% |
| Amounts payable within one year | 42/48 | €37,433 | €37,319 | -€114 | -0.3% |
| Trade debts | 44 | - | €30 | +€30 | |
| Suppliers | 440/4 | - | €30 | +€30 | |
| Taxes, remuneration and social security | 45 | €6,048 | €2,400 | -€3,648 | -60.3% |
| Taxes | 450/3 | €6,048 | €2,400 | -€3,648 | -60.3% |
| Remuneration and social security | 454/9 | €0 | - | = | |
| Other amounts payable | 47/48 | €31,385 | €34,889 | +€3,504 | +11.2% |
| Accrued charges and deferred income | 492/3 | €1,293 | €2,658 | +€1,365 | +106% |
| Non-recurring operating income | 76A | - | €500 | +€500 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €575 | €1,420 | +€845 | +147% |
| Other operating charges | 640/8 | €812 | €720 | -€92 | -11.3% |
| Gross operating margin | 9900 | €64,947 | €57,113 | -€7,834 | -12.1% |
| Operating profit (loss) | 9901 | €63,560 | €54,973 | -€8,587 | -13.5% |
| Financial income | 75/76B | €1,765 | €1,902 | +€137 | +7.8% |
| Recurring financial income | 75 | €1,765 | €1,902 | +€137 | +7.8% |
| Financial charges | 65/66B | €1,338 | €2,733 | +€1,395 | +104% |
| Recurring financial charges | 65 | €1,338 | €2,733 | +€1,395 | +104% |
| Profit (loss) for the period before taxes | 9903 | €63,987 | €54,143 | -€9,844 | -15.4% |
| Income taxes | 67/77 | €18,177 | €15,292 | -€2,885 | -15.9% |
| Profit (loss) for the period | 9904 | €45,810 | €38,851 | -€6,959 | -15.2% |
| Profit (loss) for the period to be appropriated | 9905 | €45,810 | €38,851 | -€6,959 | -15.2% |
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 25 October 2026 via checked.be.