Van Melkebeke - Van Landschoot: 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 Melkebeke - Van Landschoot
Largest movements
- Receivables within one year +€33,840
up €33,840 (+75.7%), from €44,686 to €78,525
of which Other amounts receivable: +€51,108
- Tangible fixed assets -€14,396
down €14,396 (-4.7%), from €304,403 to €290,007
of which Land and buildings: -€15,341
- Profit (loss) carried forward +€98,898
up €98,898 (+213%), from €46,405 to €145,303
- Other debts -€84,861
no longer reported in 2025 (was €84,861)
- Debts after one year -€27,197
down €27,197 (-17.8%), from €152,850 to €125,654
- Trade debts +€26,932
up €26,932 (+506%), from €5,328 to €32,260
- Tax, wage and social debts +€9,622
up €9,622 (+34.6%), from €27,783 to €37,405
- Gross operating margin +€32,368
up €32,368 (+21.3%), from €151,964 to €184,332
- Other operating charges -€31,627
down €31,627 (-87.8%), from €36,004 to €4,377
- Taxes +€9,268
up €9,268 (+43.0%), from €21,538 to €30,806
- Depreciation +€3,708
up €3,708 (+9.7%), from €38,138 to €41,846
- Financial charges -€1,913
down €1,913 (-16.9%), from €11,304 to €9,391
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 | €404,292 | €427,167 | +€22,875 | +5.7% |
| Fixed assets | 21/28 | €304,403 | €290,007 | -€14,396 | -4.7% |
| Tangible fixed assets | 22/27 | €304,403 | €290,007 | -€14,396 | -4.7% |
| Land and buildings | 22 | €214,659 | €199,318 | -€15,341 | -7.1% |
| Plant, machinery and equipment | 23 | €31,007 | €34,257 | +€3,250 | +10.5% |
| Furniture and vehicles | 24 | €58,738 | €56,432 | -€2,306 | -3.9% |
| Current assets | 29/58 | €99,889 | €137,161 | +€37,272 | +37.3% |
| Stocks and contracts in progress | 3 | - | €1,500 | +€1,500 | |
| Stocks | 30/36 | - | €1,500 | +€1,500 | |
| Amounts receivable within one year | 40/41 | €44,686 | €78,525 | +€33,840 | +75.7% |
| Trade receivables | 40 | €44,686 | €27,417 | -€17,269 | -38.6% |
| Other amounts receivable | 41 | - | €51,108 | +€51,108 | |
| Cash at bank and in hand | 54/58 | €50,206 | €50,234 | +€28 | +0.1% |
| Deferred charges and accrued income | 490/1 | €4,997 | €6,901 | +€1,904 | +38.1% |
| Total equity and liabilities | 10/49 | €404,292 | €427,167 | +€22,875 | +5.7% |
| Equity | 10/15 | €103,205 | €202,103 | +€98,898 | +95.8% |
| Contributions | 10/11 | €20,000 | €20,000 | = | 0.0% |
| Reserves | 13 | €36,800 | €36,800 | = | 0.0% |
| Distributable reserves | 133 | €36,800 | €36,800 | = | 0.0% |
| Profit (loss) carried forward | 14 | €46,405 | €145,303 | +€98,898 | +213% |
| Amounts payable | 17/49 | €301,087 | €225,064 | -€76,022 | -25.2% |
| Amounts payable after more than one year | 17 | €152,850 | €125,654 | -€27,197 | -17.8% |
| Financial debts | 170/4 | €152,850 | €125,654 | -€27,197 | -17.8% |
| Amounts payable within one year | 42/48 | €144,113 | €96,861 | -€47,252 | -32.8% |
| Current portion of amounts payable after more than one year | 42 | €26,142 | €27,197 | +€1,055 | +4.0% |
| Trade debts | 44 | €5,328 | €32,260 | +€26,932 | +506% |
| Suppliers | 440/4 | €5,328 | €32,260 | +€26,932 | +506% |
| Taxes, remuneration and social security | 45 | €27,783 | €37,405 | +€9,622 | +34.6% |
| Taxes | 450/3 | €27,783 | €37,405 | +€9,622 | +34.6% |
| Other amounts payable | 47/48 | €84,861 | - | -€84,861 | |
| Accrued charges and deferred income | 492/3 | €4,123 | €2,550 | -€1,574 | -38.2% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €38,138 | €41,846 | +€3,708 | +9.7% |
| Other operating charges | 640/8 | €36,004 | €4,377 | -€31,627 | -87.8% |
| Gross operating margin | 9900 | €151,964 | €184,332 | +€32,368 | +21.3% |
| Operating profit (loss) | 9901 | €77,822 | €138,109 | +€60,286 | +77.5% |
| Financial income | 75/76B | €1,376 | €987 | -€390 | -28.3% |
| Recurring financial income | 75 | €1,376 | €987 | -€390 | -28.3% |
| Financial charges | 65/66B | €11,304 | €9,391 | -€1,913 | -16.9% |
| Recurring financial charges | 65 | €11,304 | €9,391 | -€1,913 | -16.9% |
| Profit (loss) for the period before taxes | 9903 | €67,894 | €129,704 | +€61,810 | +91.0% |
| Income taxes | 67/77 | €21,538 | €30,806 | +€9,268 | +43.0% |
| Profit (loss) for the period | 9904 | €46,356 | €98,898 | +€52,542 | +113% |
| Profit (loss) for the period to be appropriated | 9905 | €46,356 | €98,898 | +€52,542 | +113% |
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 27 October 2026 via checked.be.