VAN LOON: 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 LOON
Largest movements
- Stocks and contracts +€45,757
up €45,757 (+212.2%), from €21,561 to €67,319
- Cash -€37,217
down €37,217 (-50.4%), from €73,840 to €36,623
mainly Stocks and contracts (-€45,757) and Tax, wage and social debts (-€15,802)
- Tangible fixed assets -€10,194
down €10,194 (-23.6%), from €43,236 to €33,042
of which Furniture and vehicles: -€9,596
- Trade debts +€32,775
up €32,775 (+95.3%), from €34,377 to €67,152
- Tax, wage and social debts -€15,802
down €15,802 (-49.7%), from €31,798 to €15,996
of which Taxes: -€12,007
- Reserves -€10,237
down €10,237 (-9.5%), from €107,326 to €97,088
of which Distributable reserves: -€8,378
- Debts after one year -€7,268
down €7,268 (-27.6%), from €26,366 to €19,098
- Gross operating margin -€67,887
down €67,887 (-82.0%), from €82,778 to €14,891
- Staff costs -€21,503
down €21,503 (-59.9%), from €35,910 to €14,407
- Taxes -€12,973
down €12,973 (-98.7%), from €13,147 to €174
- Depreciation +€3,151
up €3,151 (+44.7%), from €7,043 to €10,194
- Financial income +€1,851
up €1,851 (+184.0%), from €1,006 to €2,857
From the 2023 result to the 2024 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 2023 and 2024 balance sheets and the 2024 result: not a filed cash-flow statement. It shows where the money came from and went.
Every line side by side
| Line | Code | 2023 | 2024 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €227,501 | €227,314 | -€187 | -0.1% |
| Fixed assets | 21/28 | €48,090 | €37,896 | -€10,194 | -21.2% |
| Tangible fixed assets | 22/27 | €43,236 | €33,042 | -€10,194 | -23.6% |
| Land and buildings | 22 | €2,394 | €1,796 | -€599 | -25.0% |
| Furniture and vehicles | 24 | €40,842 | €31,246 | -€9,596 | -23.5% |
| Financial fixed assets | 28 | €4,854 | €4,854 | = | 0.0% |
| Current assets | 29/58 | €179,411 | €189,418 | +€10,007 | +5.6% |
| Stocks and contracts in progress | 3 | €21,561 | €67,319 | +€45,757 | +212.2% |
| Stocks | 30/36 | €21,561 | €67,319 | +€45,757 | +212.2% |
| Amounts receivable within one year | 40/41 | €84,010 | €85,477 | +€1,467 | +1.7% |
| Trade receivables | 40 | €46,241 | €29,110 | -€17,131 | -37.0% |
| Other amounts receivable | 41 | €37,769 | €56,367 | +€18,598 | +49.2% |
| Cash at bank and in hand | 54/58 | €73,840 | €36,623 | -€37,217 | -50.4% |
| Total equity and liabilities | 10/49 | €227,501 | €227,314 | -€187 | -0.1% |
| Equity | 10/15 | €128,036 | €117,799 | -€10,237 | -8.0% |
| Contributions | 10/11 | €18,592 | €18,592 | = | 0.0% |
| Revaluation surpluses | 12 | €2,119 | €2,119 | = | 0.0% |
| Reserves | 13 | €107,326 | €97,088 | -€10,237 | -9.5% |
| Non-distributable reserves | 130/1 | €1,859 | - | -€1,859 | |
| Reserves not available under the articles | 1311 | €1,859 | - | -€1,859 | |
| Distributable reserves | 133 | €105,466 | €97,088 | -€8,378 | -7.9% |
| Amounts payable | 17/49 | €99,465 | €109,515 | +€10,050 | +10.1% |
| Amounts payable after more than one year | 17 | €26,366 | €19,098 | -€7,268 | -27.6% |
| Financial debts | 170/4 | €26,366 | €19,098 | -€7,268 | -27.6% |
| Amounts payable within one year | 42/48 | €73,098 | €90,417 | +€17,318 | +23.7% |
| Current portion of amounts payable after more than one year | 42 | €6,923 | €7,268 | +€345 | +5.0% |
| Trade debts | 44 | €34,377 | €67,152 | +€32,775 | +95.3% |
| Suppliers | 440/4 | €34,377 | €67,152 | +€32,775 | +95.3% |
| Taxes, remuneration and social security | 45 | €31,798 | €15,996 | -€15,802 | -49.7% |
| Taxes | 450/3 | €28,004 | €15,996 | -€12,007 | -42.9% |
| Remuneration and social security | 454/9 | €3,794 | - | -€3,794 | |
| Non-recurring operating income | 76A | €2,500 | - | -€2,500 | |
| Remuneration, social security and pensions | 62 | €35,910 | €14,407 | -€21,503 | -59.9% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €7,043 | €10,194 | +€3,151 | +44.7% |
| Other operating charges | 640/8 | €1,676 | €1,471 | -€205 | -12.2% |
| Non-recurring operating charges | 66A | €2,457 | - | -€2,457 | |
| Gross operating margin | 9900 | €82,778 | €14,891 | -€67,887 | -82.0% |
| Operating profit (loss) | 9901 | €35,693 | -€11,181 | -€46,874 | |
| Financial income | 75/76B | €1,006 | €2,857 | +€1,851 | +184.0% |
| Recurring financial income | 75 | €1,006 | €2,857 | +€1,851 | +184.0% |
| Financial charges | 65/66B | €1,310 | €1,738 | +€428 | +32.7% |
| Recurring financial charges | 65 | €1,310 | €1,738 | +€428 | +32.7% |
| Profit (loss) for the period before taxes | 9903 | €35,389 | -€10,063 | -€45,452 | |
| Income taxes | 67/77 | €13,147 | €174 | -€12,973 | -98.7% |
| Profit (loss) for the period | 9904 | €22,241 | -€10,237 | -€32,479 | |
| Profit (loss) for the period to be appropriated | 9905 | €22,241 | -€10,237 | -€32,479 |
Source: filed annual accounts (NBB), fiscal years ended 31 December 2023 and 31 December 2024. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 2 October 2026 via checked.be.