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 -€3,962
down €3,962 (-13.9%), from €28,532 to €24,570
of which Plant, machinery and equipment: -€2,062
- Cash +€3,842
up €3,842 (+6.3%), from €60,646 to €64,488
mainly Other debts (+€11,717) and Depreciation (+€8,258)
- Stocks and contracts +€1,056
up €1,056 (+25.7%), from €4,117 to €5,173
- Reserves -€14,995
down €14,995 (-20.4%), from €73,533 to €58,538
- Other debts +€11,717
up €11,717 (+102%), from €11,539 to €23,256
- Tax, wage and social debts +€2,670
up €2,670 (+104%), from €2,576 to €5,246
- Gross operating margin -€2,323
down €2,323 (-15.7%), from €14,835 to €12,512
- Financial charges +€328
up €328 (+110%), from €297 to €625
- Taxes -€317
down €317 (-14.5%), from €2,182 to €1,864
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 | €94,113 | €94,232 | +€118 | +0.1% |
| Fixed assets | 21/28 | €28,532 | €24,570 | -€3,962 | -13.9% |
| Tangible fixed assets | 22/27 | €28,532 | €24,570 | -€3,962 | -13.9% |
| Land and buildings | 22 | €9,532 | €8,574 | -€958 | -10.1% |
| Plant, machinery and equipment | 23 | €5,202 | €3,140 | -€2,062 | -39.6% |
| Furniture and vehicles | 24 | €6,653 | €7,011 | +€358 | +5.4% |
| Other tangible fixed assets | 26 | €7,146 | €5,846 | -€1,300 | -18.2% |
| Current assets | 29/58 | €65,581 | €69,661 | +€4,080 | +6.2% |
| Stocks and contracts in progress | 3 | €4,117 | €5,173 | +€1,056 | +25.7% |
| Stocks | 30/36 | €4,117 | €5,173 | +€1,056 | +25.7% |
| Amounts receivable within one year | 40/41 | €818 | - | -€818 | |
| Other amounts receivable | 41 | €818 | - | -€818 | |
| Cash at bank and in hand | 54/58 | €60,646 | €64,488 | +€3,842 | +6.3% |
| Total equity and liabilities | 10/49 | €94,113 | €94,232 | +€118 | +0.1% |
| Equity | 10/15 | €79,733 | €64,738 | -€14,995 | -18.8% |
| Contributions | 10/11 | €6,200 | €6,200 | = | 0.0% |
| Reserves | 13 | €73,533 | €58,538 | -€14,995 | -20.4% |
| Distributable reserves | 133 | €73,533 | €58,538 | -€14,995 | -20.4% |
| Amounts payable | 17/49 | €14,380 | €29,494 | +€15,113 | +105% |
| Amounts payable within one year | 42/48 | €14,380 | €29,494 | +€15,113 | +105% |
| Trade debts | 44 | €265 | €992 | +€726 | +274% |
| Suppliers | 440/4 | €265 | €992 | +€726 | +274% |
| Taxes, remuneration and social security | 45 | €2,576 | €5,246 | +€2,670 | +104% |
| Taxes | 450/3 | €2,576 | €5,246 | +€2,670 | +104% |
| Other amounts payable | 47/48 | €11,539 | €23,256 | +€11,717 | +102% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €8,178 | €8,258 | +€80 | +1.0% |
| Other operating charges | 640/8 | €2,385 | €2,503 | +€118 | +4.9% |
| Gross operating margin | 9900 | €14,835 | €12,512 | -€2,323 | -15.7% |
| Operating profit (loss) | 9901 | €4,273 | €1,751 | -€2,522 | -59.0% |
| Financial income | 75/76B | - | €94 | +€94 | |
| Recurring financial income | 75 | - | €94 | +€94 | |
| Financial charges | 65/66B | €297 | €625 | +€328 | +110% |
| Recurring financial charges | 65 | €297 | €625 | +€328 | +110% |
| Profit (loss) for the period before taxes | 9903 | €3,975 | €1,220 | -€2,756 | -69.3% |
| Income taxes | 67/77 | €2,182 | €1,864 | -€317 | -14.5% |
| Profit (loss) for the period | 9904 | €1,794 | -€645 | -€2,438 | |
| Profit (loss) for the period to be appropriated | 9905 | €1,794 | -€645 | -€2,438 |
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 13 October 2026 via checked.be.