Van Mechelen Danique: 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 Mechelen Danique
Largest movements
- Cash -€2,512
down €2,512 (-26.4%), from €9,508 to €6,996
mainly Investment in fixed assets (net) (-€2,019) and Receivables within one year (-€1,068)
- Tangible fixed assets +€1,401
up €1,401 (+76.6%), from €1,830 to €3,231
of which Plant, machinery and equipment: +€1,779
- Receivables within one year +€1,068
new in 2025: €1,068
- Deferred charges and accrued income +€612
new in 2025: €612
- Current portion of long-term debt +€833
new in 2025: €833
- Other debts -€693
down €693 (-83.2%), from €833 to €140
- Reserves +€271
up €271 (+18.8%), from €1,440 to €1,711
- Tax, wage and social debts +€234
up €234 (+3.6%), from €6,428 to €6,662
- Financial charges +€1,074
up €1,074 (+4,207%), from €26 to €1,099
- Gross operating margin -€651
down €651 (-16.8%), from €3,870 to €3,220
- Other operating charges -€620
down €620 (-67.4%), from €920 to €300
- Depreciation +€560
up €560 (+966%), from €58 to €618
- Taxes +€338
up €338 (+56.9%), from €594 to €932
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 | €11,338 | €11,908 | +€570 | +5.0% |
| Fixed assets | 21/28 | €1,830 | €3,231 | +€1,401 | +76.6% |
| Tangible fixed assets | 22/27 | €1,830 | €3,231 | +€1,401 | +76.6% |
| Plant, machinery and equipment | 23 | - | €1,779 | +€1,779 | |
| Furniture and vehicles | 24 | €1,830 | €1,452 | -€378 | -20.6% |
| Current assets | 29/58 | €9,508 | €8,677 | -€831 | -8.7% |
| Amounts receivable within one year | 40/41 | - | €1,068 | +€1,068 | |
| Other amounts receivable | 41 | - | €1,068 | +€1,068 | |
| Cash at bank and in hand | 54/58 | €9,508 | €6,996 | -€2,512 | -26.4% |
| Deferred charges and accrued income | 490/1 | - | €612 | +€612 | |
| Total equity and liabilities | 10/49 | €11,338 | €11,908 | +€570 | +5.0% |
| Equity | 10/15 | €3,440 | €3,711 | +€271 | +7.9% |
| Contributions | 10/11 | €2,000 | €2,000 | = | 0.0% |
| Reserves | 13 | €1,440 | €1,711 | +€271 | +18.8% |
| Distributable reserves | 133 | €1,440 | €1,711 | +€271 | +18.8% |
| Amounts payable | 17/49 | €7,898 | €8,197 | +€299 | +3.8% |
| Amounts payable within one year | 42/48 | €7,898 | €8,197 | +€299 | +3.8% |
| Current portion of amounts payable after more than one year | 42 | - | €833 | +€833 | |
| Trade debts | 44 | €637 | €562 | -€75 | -11.8% |
| Suppliers | 440/4 | €637 | €562 | -€75 | -11.8% |
| Taxes, remuneration and social security | 45 | €6,428 | €6,662 | +€234 | +3.6% |
| Taxes | 450/3 | €6,428 | €6,662 | +€234 | +3.6% |
| Other amounts payable | 47/48 | €833 | €140 | -€693 | -83.2% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €58 | €618 | +€560 | +966% |
| Other operating charges | 640/8 | €920 | €300 | -€620 | -67.4% |
| Gross operating margin | 9900 | €3,870 | €3,220 | -€651 | -16.8% |
| Operating profit (loss) | 9901 | €2,892 | €2,302 | -€590 | -20.4% |
| Financial income | 75/76B | €0 | €0 | +€0 | +100% |
| Recurring financial income | 75 | €0 | €0 | +€0 | +100% |
| Financial charges | 65/66B | €26 | €1,099 | +€1,074 | +4,207% |
| Recurring financial charges | 65 | €26 | €1,099 | +€1,074 | +4,207% |
| Profit (loss) for the period before taxes | 9903 | €2,867 | €1,203 | -€1,664 | -58.0% |
| Income taxes | 67/77 | €594 | €932 | +€338 | +56.9% |
| Profit (loss) for the period | 9904 | €2,273 | €271 | -€2,002 | -88.1% |
| Profit (loss) for the period to be appropriated | 9905 | €2,273 | €271 | -€2,002 | -88.1% |
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 30 October 2026 via checked.be.