VAN LIERDE DIETER: 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 LIERDE DIETER
Largest movements
- Receivables within one year -€41,569
down €41,569 (-28.8%), from €144,551 to €102,982
of which Trade receivables: -€47,524
- Cash +€26,670
up €26,670 (+1,568%), from €1,701 to €28,371
mainly Receivables within one year (+€41,569) and Other debts (+€39,171)
- Tangible fixed assets -€21,728
down €21,728 (-34.9%), from €62,234 to €40,506
- Stocks and contracts +€7,395
up €7,395 (+24.6%), from €30,099 to €37,494
of which Contracts in progress: +€5,453
- Reserves -€49,265
down €49,265 (-50.6%), from €97,457 to €48,192
- Other debts +€39,171
up €39,171 (+91.4%), from €42,877 to €82,048
- Debts after one year -€14,583
down €14,583 (-46.1%), from €31,604 to €17,021
- Profit (loss) carried forward +€5,706
no longer reported in 2025 (was -€5,706)
- Trade debts -€5,640
down €5,640 (-15.3%), from €36,876 to €31,236
- Gross operating margin +€6,153
up €6,153 (+30.7%), from €20,052 to €26,204
- Depreciation -€924
down €924 (-4.1%), from €22,653 to €21,728
- Taxes +€697
new in 2025: €697
- Financial charges -€533
down €533 (-25.3%), from €2,106 to €1,574
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 | €242,309 | €213,222 | -€29,087 | -12.0% |
| Fixed assets | 21/28 | €62,234 | €40,506 | -€21,728 | -34.9% |
| Tangible fixed assets | 22/27 | €62,234 | €40,506 | -€21,728 | -34.9% |
| Land and buildings | 22 | €15,015 | €11,110 | -€3,904 | -26.0% |
| Plant, machinery and equipment | 23 | €14,852 | €5,824 | -€9,028 | -60.8% |
| Furniture and vehicles | 24 | €311 | - | -€311 | |
| Leasing and similar rights | 25 | €32,056 | €23,571 | -€8,485 | -26.5% |
| Current assets | 29/58 | €180,075 | €172,717 | -€7,358 | -4.1% |
| Stocks and contracts in progress | 3 | €30,099 | €37,494 | +€7,395 | +24.6% |
| Stocks | 30/36 | €12,252 | €14,194 | +€1,942 | +15.9% |
| Contracts in progress | 37 | €17,847 | €23,300 | +€5,453 | +30.6% |
| Amounts receivable within one year | 40/41 | €144,551 | €102,982 | -€41,569 | -28.8% |
| Trade receivables | 40 | €144,524 | €97,000 | -€47,524 | -32.9% |
| Other amounts receivable | 41 | €27 | €5,983 | +€5,955 | +21,712% |
| Cash at bank and in hand | 54/58 | €1,701 | €28,371 | +€26,670 | +1,568% |
| Deferred charges and accrued income | 490/1 | €3,725 | €3,869 | +€144 | +3.9% |
| Total equity and liabilities | 10/49 | €242,309 | €213,222 | -€29,087 | -12.0% |
| Equity | 10/15 | €110,351 | €66,792 | -€43,559 | -39.5% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €97,457 | €48,192 | -€49,265 | -50.6% |
| Distributable reserves | 133 | €97,457 | €48,192 | -€49,265 | -50.6% |
| Profit (loss) carried forward | 14 | -€5,706 | - | +€5,706 | |
| Amounts payable | 17/49 | €131,958 | €146,431 | +€14,473 | +11.0% |
| Amounts payable after more than one year | 17 | €31,604 | €17,021 | -€14,583 | -46.1% |
| Financial debts | 170/4 | €31,604 | €17,021 | -€14,583 | -46.1% |
| Amounts payable within one year | 42/48 | €100,354 | €129,410 | +€29,056 | +29.0% |
| Current portion of amounts payable after more than one year | 42 | €16,182 | €14,583 | -€1,599 | -9.9% |
| Trade debts | 44 | €36,876 | €31,236 | -€5,640 | -15.3% |
| Suppliers | 440/4 | €36,876 | €31,236 | -€5,640 | -15.3% |
| Taxes, remuneration and social security | 45 | €4,418 | €1,542 | -€2,876 | -65.1% |
| Taxes | 450/3 | €4,418 | €1,542 | -€2,876 | -65.1% |
| Other amounts payable | 47/48 | €42,877 | €82,048 | +€39,171 | +91.4% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €22,653 | €21,728 | -€924 | -4.1% |
| Other operating charges | 640/8 | €1,233 | €1,195 | -€38 | -3.1% |
| Gross operating margin | 9900 | €20,052 | €26,204 | +€6,153 | +30.7% |
| Operating profit (loss) | 9901 | -€3,834 | €3,281 | +€7,115 | |
| Financial income | 75/76B | €235 | €10 | -€225 | -95.7% |
| Recurring financial income | 75 | €235 | €10 | -€225 | -95.7% |
| Financial charges | 65/66B | €2,106 | €1,574 | -€533 | -25.3% |
| Recurring financial charges | 65 | €2,106 | €1,574 | -€533 | -25.3% |
| Profit (loss) for the period before taxes | 9903 | -€5,706 | €1,717 | +€7,423 | |
| Income taxes | 67/77 | - | €697 | +€697 | |
| Profit (loss) for the period | 9904 | -€5,706 | €1,020 | +€6,726 | |
| Profit (loss) for the period to be appropriated | 9905 | -€5,706 | €1,020 | +€6,726 |
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 26 October 2026 via checked.be.