VAN LINDT: what changed
Two fiscal 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 LINDT
Largest movements
- Cash +€248,633
up €248,633 (+325.1%), from €76,471 to €325,104
mainly Other debts (+€572,817) and Net result for the year (+€240,964)
- Tangible fixed assets -€89,232
down €89,232 (-18.8%), from €473,689 to €384,457
of which Other tangible fixed assets: -€69,276
- Receivables after one year +€60,000
up €60,000 (+58.8%), from €102,000 to €162,000
- Stocks and contracts -€31,933
down €31,933 (-12.0%), from €266,239 to €234,306
- Intangible fixed assets -€16,817
down €16,817 (-33.3%), from €50,450 to €33,634
- Other debts +€572,817
new in 2025: €572,817
- Profit (loss) carried forward -€374,115
no longer reported in 2025 (was €374,115)
- Tax, wage and social debts +€105,759
up €105,759 (+149.7%), from €70,659 to €176,418
of which Taxes: +€90,263
- Debts after one year -€67,190
down €67,190 (-21.6%), from €311,572 to €244,382
- Trade debts -€48,190
down €48,190 (-46.0%), from €104,734 to €56,545
- Gross operating margin +€74,615
up €74,615 (+13.0%), from €572,738 to €647,353
- Staff costs +€21,432
up €21,432 (+11.4%), from €187,771 to €209,203
- Taxes +€11,536
up €11,536 (+16.6%), from €69,659 to €81,195
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.
Cash bridge derived
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 | €1,003,219 | €1,168,918 | +€165,698 | +16.5% |
| Fixed assets | 21/28 | €525,050 | €419,001 | -€106,049 | -20.2% |
| Intangible fixed assets | 21 | €50,450 | €33,634 | -€16,817 | -33.3% |
| Tangible fixed assets | 22/27 | €473,689 | €384,457 | -€89,232 | -18.8% |
| Plant, machinery and equipment | 23 | €15,942 | €9,359 | -€6,583 | -41.3% |
| Furniture and vehicles | 24 | €54,491 | €41,119 | -€13,373 | -24.5% |
| Other tangible fixed assets | 26 | €403,256 | €333,980 | -€69,276 | -17.2% |
| Financial fixed assets | 28 | €910 | €910 | = | 0.0% |
| Current assets | 29/58 | €478,169 | €749,917 | +€271,747 | +56.8% |
| Amounts receivable after more than one year | 29 | €102,000 | €162,000 | +€60,000 | +58.8% |
| Other amounts receivable | 291 | €102,000 | €162,000 | +€60,000 | +58.8% |
| Stocks and contracts in progress | 3 | €266,239 | €234,306 | -€31,933 | -12.0% |
| Stocks | 30/36 | €266,239 | €234,306 | -€31,933 | -12.0% |
| Amounts receivable within one year | 40/41 | €23,216 | €16,770 | -€6,445 | -27.8% |
| Trade receivables | 40 | €10,772 | €4,327 | -€6,445 | -59.8% |
| Other amounts receivable | 41 | €12,444 | €12,444 | = | 0.0% |
| Cash at bank and in hand | 54/58 | €76,471 | €325,104 | +€248,633 | +325.1% |
| Deferred charges and accrued income | 490/1 | €10,244 | €11,736 | +€1,492 | +14.6% |
| Total equity and liabilities | 10/49 | €1,003,219 | €1,168,918 | +€165,698 | +16.5% |
| Equity | 10/15 | €394,575 | €20,460 | -€374,115 | -94.8% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €1,860 | €1,860 | = | 0.0% |
| Distributable reserves | 133 | €1,860 | €1,860 | = | 0.0% |
| Profit (loss) carried forward | 14 | €374,115 | - | -€374,115 | |
| Amounts payable | 17/49 | €608,644 | €1,148,458 | +€539,813 | +88.7% |
| Amounts payable after more than one year | 17 | €311,572 | €244,382 | -€67,190 | -21.6% |
| Financial debts | 170/4 | €311,572 | €244,382 | -€67,190 | -21.6% |
| Amounts payable within one year | 42/48 | €297,073 | €904,076 | +€607,003 | +204.3% |
| Current portion of amounts payable after more than one year | 42 | €121,679 | €98,296 | -€23,383 | -19.2% |
| Trade debts | 44 | €104,734 | €56,545 | -€48,190 | -46.0% |
| Suppliers | 440/4 | €104,734 | €56,545 | -€48,190 | -46.0% |
| Taxes, remuneration and social security | 45 | €70,659 | €176,418 | +€105,759 | +149.7% |
| Taxes | 450/3 | €50,171 | €140,434 | +€90,263 | +179.9% |
| Remuneration and social security | 454/9 | €20,488 | €35,984 | +€15,496 | +75.6% |
| Other amounts payable | 47/48 | - | €572,817 | +€572,817 | |
| Non-recurring operating income | 76A | €550 | - | -€550 | |
| Remuneration, social security and pensions | 62 | €187,771 | €209,203 | +€21,432 | +11.4% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €105,648 | €111,399 | +€5,751 | +5.4% |
| Other operating charges | 640/8 | €2,574 | €1,883 | -€691 | -26.8% |
| Gross operating margin | 9900 | €572,738 | €647,353 | +€74,615 | +13.0% |
| Operating profit (loss) | 9901 | €276,744 | €324,867 | +€48,123 | +17.4% |
| Financial income | 75/76B | €5,817 | €6,313 | +€497 | +8.5% |
| Recurring financial income | 75 | €5,817 | €6,313 | +€497 | +8.5% |
| Financial charges | 65/66B | €8,030 | €9,022 | +€991 | +12.3% |
| Recurring financial charges | 65 | €8,030 | €9,022 | +€991 | +12.3% |
| Profit (loss) for the period before taxes | 9903 | €274,530 | €322,159 | +€47,629 | +17.3% |
| Income taxes | 67/77 | €69,659 | €81,195 | +€11,536 | +16.6% |
| Profit (loss) for the period | 9904 | €204,871 | €240,964 | +€36,093 | +17.6% |
| Profit (loss) for the period to be appropriated | 9905 | €204,871 | €240,964 | +€36,093 | +17.6% |
Source: filed annual accounts (NBB), fiscal years ended 31 December 2024 and 31 December 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 7 October 2026 via checked.be.