VAN LAERE SERVICES: 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 SERVICES
Largest movements
- Tangible fixed assets +€59,833
up €59,833 (+280%), from €21,392 to €81,224
of which Furniture and vehicles: +€58,465
- Cash +€45,442
up €45,442 (+30.0%), from €151,568 to €197,010
mainly Net result for the year (+€53,841) and Trade debts (+€43,828)
- Receivables within one year +€19,281
up €19,281 (+86.6%), from €22,273 to €41,554
of which Trade receivables: +€10,611
- Reserves +€53,841
up €53,841 (+20.9%), from €257,546 to €311,387
- Trade debts +€43,828
up €43,828 (+1,099%), from €3,987 to €47,815
- Tax, wage and social debts +€30,177
up €30,177 (+356%), from €8,481 to €38,658
of which Taxes: +€26,073
- Gross operating margin +€30,535
up €30,535 (+42.3%), from €72,222 to €102,757
- Depreciation +€7,047
up €7,047 (+43.6%), from €16,178 to €23,225
- Taxes +€5,245
up €5,245 (+28.1%), from €18,667 to €23,912
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 | €196,896 | €323,546 | +€126,649 | +64.3% |
| Fixed assets | 21/28 | €21,427 | €81,259 | +€59,833 | +279% |
| Tangible fixed assets | 22/27 | €21,392 | €81,224 | +€59,833 | +280% |
| Land and buildings | 22 | €7,544 | €8,911 | +€1,367 | +18.1% |
| Furniture and vehicles | 24 | €13,848 | €72,313 | +€58,465 | +422% |
| Financial fixed assets | 28 | €35 | €35 | = | 0.0% |
| Current assets | 29/58 | €175,469 | €242,286 | +€66,817 | +38.1% |
| Amounts receivable within one year | 40/41 | €22,273 | €41,554 | +€19,281 | +86.6% |
| Trade receivables | 40 | €22,273 | €32,885 | +€10,611 | +47.6% |
| Other amounts receivable | 41 | €0 | €8,670 | +€8,670 | |
| Cash at bank and in hand | 54/58 | €151,568 | €197,010 | +€45,442 | +30.0% |
| Deferred charges and accrued income | 490/1 | €1,628 | €3,722 | +€2,094 | +129% |
| Total equity and liabilities | 10/49 | €196,896 | €323,546 | +€126,649 | +64.3% |
| Equity | 10/15 | €182,481 | €236,322 | +€53,841 | +29.5% |
| Contributions | 10/11 | €6,510 | €6,510 | = | 0.0% |
| Reserves | 13 | €257,546 | €311,387 | +€53,841 | +20.9% |
| Distributable reserves | 133 | €257,546 | €311,387 | +€53,841 | +20.9% |
| Profit (loss) carried forward | 14 | -€81,575 | -€81,575 | = | 0.0% |
| Amounts payable | 17/49 | €14,415 | €87,223 | +€72,809 | +505% |
| Amounts payable within one year | 42/48 | €13,632 | €86,473 | +€72,842 | +534% |
| Trade debts | 44 | €3,987 | €47,815 | +€43,828 | +1,099% |
| Suppliers | 440/4 | €3,987 | €47,815 | +€43,828 | +1,099% |
| Taxes, remuneration and social security | 45 | €8,481 | €38,658 | +€30,177 | +356% |
| Taxes | 450/3 | €4,368 | €30,441 | +€26,073 | +597% |
| Remuneration and social security | 454/9 | €4,113 | €8,217 | +€4,104 | +99.8% |
| Other amounts payable | 47/48 | €1,164 | €0 | -€1,164 | -100% |
| Accrued charges and deferred income | 492/3 | €783 | €750 | -€33 | -4.2% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €16,178 | €23,225 | +€7,047 | +43.6% |
| Other operating charges | 640/8 | €1,678 | €1,741 | +€63 | +3.8% |
| Gross operating margin | 9900 | €72,222 | €102,757 | +€30,535 | +42.3% |
| Operating profit (loss) | 9901 | €54,366 | €77,791 | +€23,425 | +43.1% |
| Financial income | 75/76B | €0 | €192 | +€192 | |
| Recurring financial income | 75 | €0 | €192 | +€192 | |
| Financial charges | 65/66B | €57 | €230 | +€173 | +303% |
| Recurring financial charges | 65 | €57 | €230 | +€173 | +303% |
| Profit (loss) for the period before taxes | 9903 | €54,309 | €77,753 | +€23,444 | +43.2% |
| Income taxes | 67/77 | €18,667 | €23,912 | +€5,245 | +28.1% |
| Profit (loss) for the period | 9904 | €35,641 | €53,841 | +€18,199 | +51.1% |
| Profit (loss) for the period to be appropriated | 9905 | €35,641 | €53,841 | +€18,199 | +51.1% |
Source: filed annual accounts (NBB), financial years ended 31 March 2024 and 31 March 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 15 October 2026 via checked.be.