Van Lierop: 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 Lierop
Largest movements
- Receivables within one year -€6,976
down €6,976 (-19.0%), from €36,736 to €29,760
of which Trade receivables: -€12,888
- Cash +€6,664
up €6,664 (+57.2%), from €11,657 to €18,320
mainly Accrued charges and deferred income (+€10,920) and Net result for the year (+€9,394)
- Tangible fixed assets -€3,871
down €3,871 (-35.8%), from €10,812 to €6,941
of which Other tangible fixed assets: -€1,970
- Reserves +€39,330
up €39,330 (+46.7%), from €84,219 to €123,550
of which Distributable reserves: +€39,330
- Profit (loss) carried forward -€29,936
no longer reported in 2025 (was €29,936)
- Tax, wage and social debts -€15,590
down €15,590 (-63.9%), from €24,386 to €8,796
- Accrued charges and deferred income +€10,920
new in 2025: €10,920
- Trade debts -€8,092
down €8,092 (-59.4%), from €13,625 to €5,533
- Gross operating margin +€8,265
up €8,265 (+56.2%), from €14,705 to €22,969
- Financial income -€3,777
down €3,777 (-99.5%), from €3,798 to €21
- Financial charges -€2,064
down €2,064 (-48.6%), from €4,246 to €2,183
- Taxes +€559
up €559 (+13.6%), from €4,119 to €4,678
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 | €172,661 | €167,391 | -€5,270 | -3.1% |
| Fixed assets | 21/28 | €11,712 | €7,841 | -€3,871 | -33.1% |
| Tangible fixed assets | 22/27 | €10,812 | €6,941 | -€3,871 | -35.8% |
| Furniture and vehicles | 24 | €4,901 | €3,000 | -€1,901 | -38.8% |
| Other tangible fixed assets | 26 | €5,910 | €3,940 | -€1,970 | -33.3% |
| Financial fixed assets | 28 | €900 | €900 | = | 0.0% |
| Current assets | 29/58 | €160,949 | €159,550 | -€1,399 | -0.9% |
| Amounts receivable after more than one year | 29 | €110,000 | €110,000 | = | 0.0% |
| Other amounts receivable | 291 | €110,000 | €110,000 | = | 0.0% |
| Amounts receivable within one year | 40/41 | €36,736 | €29,760 | -€6,976 | -19.0% |
| Trade receivables | 40 | €18,709 | €5,821 | -€12,888 | -68.9% |
| Other amounts receivable | 41 | €18,027 | €23,938 | +€5,912 | +32.8% |
| Cash at bank and in hand | 54/58 | €11,657 | €18,320 | +€6,664 | +57.2% |
| Deferred charges and accrued income | 490/1 | €2,557 | €1,470 | -€1,087 | -42.5% |
| Total equity and liabilities | 10/49 | €172,661 | €167,391 | -€5,270 | -3.1% |
| Equity | 10/15 | €132,747 | €142,142 | +€9,394 | +7.1% |
| Contributions | 10/11 | €18,592 | €18,592 | = | 0.0% |
| Reserves | 13 | €84,219 | €123,550 | +€39,330 | +46.7% |
| Non-distributable reserves | 130/1 | €0 | - | = | |
| Reserves not available under the articles | 1311 | €0 | - | = | |
| Distributable reserves | 133 | €84,219 | €123,550 | +€39,330 | +46.7% |
| Profit (loss) carried forward | 14 | €29,936 | - | -€29,936 | |
| Amounts payable | 17/49 | €39,913 | €25,249 | -€14,664 | -36.7% |
| Amounts payable within one year | 42/48 | €39,913 | €14,329 | -€25,584 | -64.1% |
| Trade debts | 44 | €13,625 | €5,533 | -€8,092 | -59.4% |
| Suppliers | 440/4 | €13,625 | €5,533 | -€8,092 | -59.4% |
| Taxes, remuneration and social security | 45 | €24,386 | €8,796 | -€15,590 | -63.9% |
| Taxes | 450/3 | €24,386 | €8,796 | -€15,590 | -63.9% |
| Other amounts payable | 47/48 | €1,902 | - | -€1,902 | |
| Accrued charges and deferred income | 492/3 | - | €10,920 | +€10,920 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €3,944 | €3,871 | -€73 | -1.8% |
| Other operating charges | 640/8 | €2,797 | €2,864 | +€67 | +2.4% |
| Gross operating margin | 9900 | €14,705 | €22,969 | +€8,265 | +56.2% |
| Operating profit (loss) | 9901 | €7,963 | €16,234 | +€8,270 | +104% |
| Financial income | 75/76B | €3,798 | €21 | -€3,777 | -99.5% |
| Recurring financial income | 75 | €3,798 | €21 | -€3,777 | -99.5% |
| Financial charges | 65/66B | €4,246 | €2,183 | -€2,064 | -48.6% |
| Recurring financial charges | 65 | €4,246 | €2,183 | -€2,064 | -48.6% |
| Profit (loss) for the period before taxes | 9903 | €7,515 | €14,072 | +€6,557 | +87.2% |
| Income taxes | 67/77 | €4,119 | €4,678 | +€559 | +13.6% |
| Profit (loss) for the period | 9904 | €3,397 | €9,394 | +€5,998 | +177% |
| Profit (loss) for the period to be appropriated | 9905 | €3,397 | €9,394 | +€5,998 | +177% |
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 20 October 2026 via checked.be.