VAN LOKEREN: 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 LOKEREN
Largest movements
- Tangible fixed assets +€38,164
up €38,164 (+329%), from €11,617 to €49,780
of which Other tangible fixed assets: +€44,983
- Receivables within one year -€3,682
down €3,682 (-4.8%), from €77,336 to €73,655
of which Other amounts receivable: -€12,504
- Reserves +€194,105
up €194,105 (+3,131%), from €6,200 to €200,305
of which Distributable reserves: +€194,105
- Other debts -€121,568
down €121,568 (-100%), from €121,568 to €0
- Tax, wage and social debts -€39,453
down €39,453 (-56.3%), from €70,027 to €30,574
- Current portion of long-term debt -€6,198
down €6,198 (-100%), from €6,198 to €0
- Trade debts +€5,841
up €5,841 (+91.7%), from €6,368 to €12,209
- Gross operating margin +€52,822
up €52,822 (+22.1%), from €239,291 to €292,113
- Taxes +€28,778
up €28,778 (+48.6%), from €59,248 to €88,026
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 | €272,760 | €307,189 | +€34,429 | +12.6% |
| Fixed assets | 21/28 | €11,617 | €49,780 | +€38,164 | +329% |
| Tangible fixed assets | 22/27 | €11,617 | €49,780 | +€38,164 | +329% |
| Furniture and vehicles | 24 | €11,617 | €4,798 | -€6,819 | -58.7% |
| Other tangible fixed assets | 26 | - | €44,983 | +€44,983 | |
| Current assets | 29/58 | €261,143 | €257,409 | -€3,734 | -1.4% |
| Amounts receivable within one year | 40/41 | €77,336 | €73,655 | -€3,682 | -4.8% |
| Trade receivables | 40 | €33,182 | €42,005 | +€8,823 | +26.6% |
| Other amounts receivable | 41 | €44,154 | €31,650 | -€12,504 | -28.3% |
| Cash at bank and in hand | 54/58 | €182,983 | €181,191 | -€1,791 | -1.0% |
| Deferred charges and accrued income | 490/1 | €824 | €2,563 | +€1,739 | +211% |
| Total equity and liabilities | 10/49 | €272,760 | €307,189 | +€34,429 | +12.6% |
| Equity | 10/15 | €68,312 | €262,417 | +€194,105 | +284% |
| Contributions | 10/11 | €62,000 | €62,000 | = | 0.0% |
| Capital | 10 | €62,000 | €62,000 | = | 0.0% |
| Issued capital | 100 | €62,000 | €62,000 | = | 0.0% |
| Reserves | 13 | €6,200 | €200,305 | +€194,105 | +3,131% |
| Non-distributable reserves | 130/1 | €6,200 | €6,200 | = | 0.0% |
| Legal reserve | 130 | €6,200 | €6,200 | = | 0.0% |
| Distributable reserves | 133 | - | €194,105 | +€194,105 | |
| Profit (loss) carried forward | 14 | €112 | €112 | = | 0.0% |
| Amounts payable | 17/49 | €204,448 | €44,773 | -€159,676 | -78.1% |
| Amounts payable within one year | 42/48 | €204,160 | €42,783 | -€161,378 | -79.0% |
| Current portion of amounts payable after more than one year | 42 | €6,198 | €0 | -€6,198 | -100% |
| Trade debts | 44 | €6,368 | €12,209 | +€5,841 | +91.7% |
| Suppliers | 440/4 | €6,368 | €12,209 | +€5,841 | +91.7% |
| Taxes, remuneration and social security | 45 | €70,027 | €30,574 | -€39,453 | -56.3% |
| Taxes | 450/3 | €70,027 | €30,574 | -€39,453 | -56.3% |
| Other amounts payable | 47/48 | €121,568 | €0 | -€121,568 | -100% |
| Accrued charges and deferred income | 492/3 | €288 | €1,990 | +€1,702 | +591% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €6,955 | €6,836 | -€119 | -1.7% |
| Other operating charges | 640/8 | €1,594 | €1,723 | +€129 | +8.1% |
| Gross operating margin | 9900 | €239,291 | €292,113 | +€52,822 | +22.1% |
| Operating profit (loss) | 9901 | €230,742 | €283,553 | +€52,811 | +22.9% |
| Financial income | 75/76B | €2,433 | €800 | -€1,633 | -67.1% |
| Recurring financial income | 75 | €2,433 | €800 | -€1,633 | -67.1% |
| Financial charges | 65/66B | €259 | €2,222 | +€1,963 | +757% |
| Recurring financial charges | 65 | €259 | €2,222 | +€1,963 | +757% |
| Profit (loss) for the period before taxes | 9903 | €232,916 | €282,131 | +€49,215 | +21.1% |
| Income taxes | 67/77 | €59,248 | €88,026 | +€28,778 | +48.6% |
| Profit (loss) for the period | 9904 | €173,668 | €194,105 | +€20,437 | +11.8% |
| Profit (loss) for the period to be appropriated | 9905 | €173,668 | €194,105 | +€20,437 | +11.8% |
Source: filed annual accounts (NBB), financial years ended 30 September 2024 and 30 September 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 17 October 2026 via checked.be.