VAN LIER: what changed
What changed
VAN LIER
NACE 46.319, Wholesale of fruit and vegetables, excluding potatoes
filed annual accounts (NBB)
Net result for the year
€655,658
2024 · €2.2m-€1.6m
Equity
€18.7m
2024 · €18.0m+€655,658
Cash
€2.6m
2024 · €3.3m-€747,937
Balance sheet total
€32.4m
2024 · €32.2m+€125,905
Largest movements
Assets
- Financial fixed assets +€1.9m
up €1.9m (+21.0%), from €8.9m to €10.7m
of which Affiliated companies: +€1.8m
- Receivables within one year -€765,827
down €765,827 (-4.8%), from €15.8m to €15.1m
of which Trade receivables: -€2.2m
- Cash -€747,937
down €747,937 (-22.6%), from €3.3m to €2.6m
mainly Investment in fixed assets (net) (-€2.3m) and Trade debts (-€1.8m)
Equity and liabilities
- Trade debts -€1.8m
down €1.8m (-15.7%), from €11.4m to €9.6m
- Debts after one year +€1.7m
new in 2025: €1.7m
- Profit (loss) carried forward +€655,658
up €655,658 (+4.1%), from €16.0m to €16.6m
- Tax, wage and social debts -€454,529
down €454,529 (-25.9%), from €1.8m to €1.3m
of which Taxes: -€249,940
- Current portion of long-term debt +€453,719
up €453,719 (+245%), from €184,973 to €638,692
Income statement
- Turnover +€5.5m
up €5.5m (+5.6%), from €97.8m to €103.3m
- Goods and materials +€5.4m
up €5.4m (+6.2%), from €87.9m to €93.3m
of which Purchases: +€5.4m
- Services and other goods +€1.6m
up €1.6m (+53.7%), from €3.0m to €4.6m
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.
Result 2024
€2.2m
Turnover
+€5.5m
Other operating income
+€32,010
Goods and materials
-€5.4m
Services and other goods
-€1.6m
Staff costs
-€168,594
Depreciation
+€64,559
Write-downs
+€35,655
Other operating charges
+€21,764
Financial income
-€11,991
Financial charges
+€80,403
Taxes
-€49,999
Result 2025
€655,658
raises the resultlowers the result
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.
From operations
-€201,899
Investment
-€2.3m
Financing
+€1.7m
Cash 2024
€3.3m
From operations (derived)
-€201,899
Net result for the year
+€655,658
Depreciation
+€677,428
Stocks and contracts
-€13,237
Receivables within one year
+€765,827
Deferred charges and accrued income
-€37,347
Trade debts
-€1.8m
Tax, wage and social debts
-€454,529
Investment (derived)
-€2.3m
Investment in fixed assets (net)
-€2.3m
Financing
+€1.7m
Debts after one year
+€1.7m
Current portion of long-term debt
+€453,719
Short-term financial debts
-€400,000
Cash 2025
€2.6m
brings cash intakes cash out
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €32,226,342 | €32,352,246 | +€125,905 | +0.4% |
| Fixed assets | 21/28 | €12,001,904 | €13,590,988 | +€1.6m | +13.2% |
| Intangible fixed assets | 21 | €1,219,521 | €957,461 | -€262,061 | -21.5% |
| Tangible fixed assets | 22/27 | €1,925,505 | €1,913,901 | -€11,605 | -0.6% |
| Land and buildings | 22 | €659,045 | €541,934 | -€117,111 | -17.8% |
| Plant, machinery and equipment | 23 | €351,879 | €249,500 | -€102,379 | -29.1% |
| Furniture and vehicles | 24 | €322,590 | €493,737 | +€171,148 | +53.1% |
| Other tangible fixed assets | 26 | €591,991 | €628,730 | +€36,738 | +6.2% |
| Financial fixed assets | 28 | €8,856,877 | €10,719,627 | +€1.9m | +21.0% |
| Affiliated companies | 280/1 | €8,164,543 | €9,964,543 | +€1.8m | +22.0% |
| Participating interests | 280 | €8,164,543 | €9,964,543 | +€1.8m | +22.0% |
| Other financial fixed assets | 284/8 | €692,335 | €755,085 | +€62,750 | +9.1% |
| Shares | 284 | €689,431 | €752,181 | +€62,750 | +9.1% |
| Amounts receivable and cash guarantees | 285/8 | €2,904 | €2,904 | = | 0.0% |
| Current assets | 29/58 | €20,224,438 | €18,761,258 | -€1.5m | -7.2% |
| Stocks and contracts in progress | 3 | €1,032,664 | €1,045,901 | +€13,237 | +1.3% |
| Stocks | 30/36 | €1,032,664 | €1,045,901 | +€13,237 | +1.3% |
| Goods purchased for resale | 34 | €1,032,664 | €1,045,901 | +€13,237 | +1.3% |
| Amounts receivable within one year | 40/41 | €15,835,583 | €15,069,757 | -€765,827 | -4.8% |
| Trade receivables | 40 | €12,727,814 | €10,569,457 | -€2.2m | -17.0% |
| Other amounts receivable | 41 | €3,107,769 | €4,500,300 | +€1.4m | +44.8% |
| Cash at bank and in hand | 54/58 | €3,315,414 | €2,567,477 | -€747,937 | -22.6% |
| Deferred charges and accrued income | 490/1 | €40,776 | €78,123 | +€37,347 | +91.6% |
| Total equity and liabilities | 10/49 | €32,226,342 | €32,352,246 | +€125,905 | +0.4% |
| Equity | 10/15 | €18,046,485 | €18,702,143 | +€655,658 | +3.6% |
| Contributions | 10/11 | €1,800,000 | €1,800,000 | = | 0.0% |
| Capital | 10 | €1,800,000 | €1,800,000 | = | 0.0% |
| Issued capital | 100 | €1,800,000 | €1,800,000 | = | 0.0% |
| Reserves | 13 | €260,359 | €260,359 | = | 0.0% |
| Non-distributable reserves | 130/1 | €180,000 | €180,000 | = | 0.0% |
| Legal reserve | 130 | €180,000 | €180,000 | = | 0.0% |
| Tax-exempt reserves | 132 | €80,359 | €80,359 | = | 0.0% |
| Profit (loss) carried forward | 14 | €15,986,126 | €16,641,784 | +€655,658 | +4.1% |
| Amounts payable | 17/49 | €14,179,856 | €13,650,103 | -€529,753 | -3.7% |
| Amounts payable after more than one year | 17 | - | €1,666,755 | +€1.7m | |
| Financial debts | 170/4 | - | €1,666,755 | +€1.7m | |
| Credit institutions | 173 | - | €1,666,755 | +€1.7m | |
| Amounts payable within one year | 42/48 | €14,179,856 | €11,983,348 | -€2.2m | -15.5% |
| Current portion of amounts payable after more than one year | 42 | €184,973 | €638,692 | +€453,719 | +245% |
| Financial debts | 43 | €800,000 | €400,000 | -€400,000 | -50.0% |
| Credit institutions | 430/8 | €800,000 | €400,000 | -€400,000 | -50.0% |
| Trade debts | 44 | €11,437,205 | €9,641,508 | -€1.8m | -15.7% |
| Suppliers | 440/4 | €11,437,205 | €9,641,508 | -€1.8m | -15.7% |
| Taxes, remuneration and social security | 45 | €1,757,678 | €1,303,149 | -€454,529 | -25.9% |
| Taxes | 450/3 | €1,244,031 | €994,091 | -€249,940 | -20.1% |
| Remuneration and social security | 454/9 | €513,647 | €309,058 | -€204,589 | -39.8% |
| Operating income | 70/76A | €98,111,647 | €103,620,095 | +€5.5m | +5.6% |
| Turnover | 70 | €97,797,701 | €103,274,139 | +€5.5m | +5.6% |
| Other operating income | 74 | €313,946 | €345,955 | +€32,010 | +10.2% |
| Operating charges | 60/66A | €94,958,434 | €102,041,057 | +€7.1m | +7.5% |
| Goods for resale, raw materials and consumables | 60 | €87,919,488 | €93,336,814 | +€5.4m | +6.2% |
| Purchases | 600/8 | €87,984,864 | €93,350,051 | +€5.4m | +6.1% |
| Change in stocks: decrease (increase) | 609 | -€65,376 | -€13,237 | +€52,139 | +79.8% |
| Services and other goods | 61 | €3,014,849 | €4,633,529 | +€1.6m | +53.7% |
| Remuneration, social security and pensions | 62 | €3,050,266 | €3,218,860 | +€168,594 | +5.5% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €741,986 | €677,428 | -€64,559 | -8.7% |
| Write-downs on stocks, contracts in progress and trade receivables: additions (reversals) | 631/4 | €28,658 | -€6,997 | -€35,655 | |
| Other operating charges | 640/8 | €203,187 | €181,423 | -€21,764 | -10.7% |
| Operating profit (loss) | 9901 | €3,153,213 | €1,579,038 | -€1.6m | -49.9% |
| Financial income | 75/76B | €69,684 | €57,692 | -€11,991 | -17.2% |
| Recurring financial income | 75 | €69,684 | €57,692 | -€11,991 | -17.2% |
| Income from current assets | 751 | €69,684 | €57,692 | -€11,991 | -17.2% |
| Financial charges | 65/66B | €214,093 | €133,690 | -€80,403 | -37.6% |
| Recurring financial charges | 65 | €214,093 | €133,690 | -€80,403 | -37.6% |
| Debt charges | 650 | €14,463 | €92,226 | +€77,764 | +538% |
| Write-downs on current assets other than stocks, contracts in progress and trade receivables: additions (reversals) | 651 | €96,481 | - | -€96,481 | |
| Other financial charges | 652/9 | €103,150 | €41,464 | -€61,686 | -59.8% |
| Profit (loss) for the period before taxes | 9903 | €3,008,803 | €1,503,040 | -€1.5m | -50.0% |
| Income taxes | 67/77 | €797,383 | €847,382 | +€49,999 | +6.3% |
| Taxes | 670/3 | €797,383 | €927,443 | +€130,060 | +16.3% |
| Tax adjustments and reversals of tax provisions | 77 | - | €80,061 | +€80,061 | |
| Profit (loss) for the period | 9904 | €2,211,420 | €655,658 | -€1.6m | -70.4% |
| Profit (loss) for the period to be appropriated | 9905 | €2,211,420 | €655,658 | -€1.6m | -70.4% |
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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 6 November 2026 via checked.be.