Van Meer P.: 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 Meer P.
Largest movements
- Receivables after one year -€26,600
down €26,600 (-57.3%), from €46,425 to €19,825
- Receivables within one year +€19,511
up €19,511 (+108%), from €18,141 to €37,652
of which Other amounts receivable: +€19,138
- Cash +€4,905
up €4,905 (+2.9%), from €166,905 to €171,810
mainly Net result for the year (+€27,620) and Receivables after one year (+€26,600)
- Tax, wage and social debts -€3,600
down €3,600 (-31.6%), from €11,400 to €7,800
- Gross operating margin -€29,824
down €29,824 (-38.7%), from €77,129 to €47,305
- Taxes -€9,403
down €9,403 (-40.9%), from €22,999 to €13,596
- Financial charges +€1,916
up €1,916 (+142%), from €1,351 to €3,267
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 | €246,497 | €243,413 | -€3,084 | -1.3% |
| Fixed assets | 21/28 | €15,026 | €14,126 | -€900 | -6.0% |
| Tangible fixed assets | 22/27 | €15,026 | €14,126 | -€900 | -6.0% |
| Plant, machinery and equipment | 23 | €8,566 | €5,522 | -€3,044 | -35.5% |
| Furniture and vehicles | 24 | €6,460 | €8,604 | +€2,144 | +33.2% |
| Current assets | 29/58 | €231,471 | €229,287 | -€2,184 | -0.9% |
| Amounts receivable after more than one year | 29 | €46,425 | €19,825 | -€26,600 | -57.3% |
| Other amounts receivable | 291 | €46,425 | €19,825 | -€26,600 | -57.3% |
| Amounts receivable within one year | 40/41 | €18,141 | €37,652 | +€19,511 | +108% |
| Trade receivables | 40 | €282 | €655 | +€373 | +132% |
| Other amounts receivable | 41 | €17,859 | €36,997 | +€19,138 | +107% |
| Cash at bank and in hand | 54/58 | €166,905 | €171,810 | +€4,905 | +2.9% |
| Total equity and liabilities | 10/49 | €246,497 | €243,413 | -€3,084 | -1.3% |
| Equity | 10/15 | €227,335 | €226,955 | -€380 | -0.2% |
| Contributions | 10/11 | €35,000 | €35,000 | = | 0.0% |
| Reserves | 13 | €182,000 | €181,000 | -€1,000 | -0.5% |
| Distributable reserves | 133 | €182,000 | €181,000 | -€1,000 | -0.5% |
| Profit (loss) carried forward | 14 | €10,335 | €10,955 | +€620 | +6.0% |
| Amounts payable | 17/49 | €19,162 | €16,458 | -€2,704 | -14.1% |
| Amounts payable within one year | 42/48 | €19,162 | €16,458 | -€2,704 | -14.1% |
| Trade debts | 44 | €7,762 | €8,658 | +€896 | +11.5% |
| Suppliers | 440/4 | €7,762 | €8,658 | +€896 | +11.5% |
| Taxes, remuneration and social security | 45 | €11,400 | €7,800 | -€3,600 | -31.6% |
| Taxes | 450/3 | €11,400 | €7,800 | -€3,600 | -31.6% |
| Non-recurring operating income | 76A | €8,137 | - | -€8,137 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €3,973 | €4,196 | +€223 | +5.6% |
| Other operating charges | 640/8 | €1,551 | €1,593 | +€42 | +2.7% |
| Gross operating margin | 9900 | €77,129 | €47,305 | -€29,824 | -38.7% |
| Operating profit (loss) | 9901 | €71,605 | €41,516 | -€30,089 | -42.0% |
| Financial income | 75/76B | €2,753 | €2,967 | +€214 | +7.8% |
| Recurring financial income | 75 | €2,753 | €2,967 | +€214 | +7.8% |
| Financial charges | 65/66B | €1,351 | €3,267 | +€1,916 | +142% |
| Recurring financial charges | 65 | €1,351 | €3,267 | +€1,916 | +142% |
| Profit (loss) for the period before taxes | 9903 | €73,007 | €41,216 | -€31,791 | -43.5% |
| Income taxes | 67/77 | €22,999 | €13,596 | -€9,403 | -40.9% |
| Profit (loss) for the period | 9904 | €50,008 | €27,620 | -€22,388 | -44.8% |
| Profit (loss) for the period to be appropriated | 9905 | €50,008 | €27,620 | -€22,388 | -44.8% |
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 17 October 2026 via checked.be.