VAN NEDER CINDY: 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 NEDER CINDY
Largest movements
- Receivables within one year +€24,724
up €24,724 (+64.7%), from €38,228 to €62,952
- Tangible fixed assets -€10,630
down €10,630 (-5.0%), from €212,763 to €202,133
of which Land and buildings: -€8,182
- Profit (loss) carried forward +€64,989
new in 2025: €64,989
- Debts after one year -€48,335
down €48,335 (-31.6%), from €153,025 to €104,689
- Short-term financial debts +€25,000
new in 2025: €25,000
- Tax, wage and social debts -€20,486
down €20,486 (-90.5%), from €22,639 to €2,153
- Current portion of long-term debt -€8,318
down €8,318 (-10.9%), from €76,653 to €68,335
- Gross operating margin -€21,592
down €21,592 (-17.5%), from €123,075 to €101,483
- Taxes -€7,012
down €7,012 (-28.9%), from €24,278 to €17,266
- Financial income +€2,488
up €2,488 (+8,292,700%), from €0 to €2,488
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 | €254,277 | €267,126 | +€12,849 | +5.1% |
| Fixed assets | 21/28 | €212,763 | €202,133 | -€10,630 | -5.0% |
| Tangible fixed assets | 22/27 | €212,763 | €202,133 | -€10,630 | -5.0% |
| Land and buildings | 22 | €203,182 | €195,000 | -€8,182 | -4.0% |
| Furniture and vehicles | 24 | €6,922 | €5,342 | -€1,580 | -22.8% |
| Other tangible fixed assets | 26 | €2,658 | €1,791 | -€868 | -32.6% |
| Current assets | 29/58 | €41,514 | €64,994 | +€23,479 | +56.6% |
| Amounts receivable within one year | 40/41 | €38,228 | €62,952 | +€24,724 | +64.7% |
| Other amounts receivable | 41 | €38,228 | €62,952 | +€24,724 | +64.7% |
| Cash at bank and in hand | 54/58 | €3,286 | €2,042 | -€1,244 | -37.9% |
| Total equity and liabilities | 10/49 | €254,277 | €267,126 | +€12,849 | +5.1% |
| Equity | 10/15 | €1,960 | €66,949 | +€64,989 | +3,316% |
| Contributions | 10/11 | €100 | €100 | = | 0.0% |
| Reserves | 13 | €1,860 | €1,860 | = | 0.0% |
| Non-distributable reserves | 130/1 | €1,860 | €1,860 | = | 0.0% |
| Reserves not available under the articles | 1311 | €1,860 | €1,860 | = | 0.0% |
| Profit (loss) carried forward | 14 | - | €64,989 | +€64,989 | |
| Amounts payable | 17/49 | €252,317 | €200,178 | -€52,139 | -20.7% |
| Amounts payable after more than one year | 17 | €153,025 | €104,689 | -€48,335 | -31.6% |
| Financial debts | 170/4 | €153,025 | €104,689 | -€48,335 | -31.6% |
| Amounts payable within one year | 42/48 | €99,292 | €95,488 | -€3,804 | -3.8% |
| Current portion of amounts payable after more than one year | 42 | €76,653 | €68,335 | -€8,318 | -10.9% |
| Financial debts | 43 | - | €25,000 | +€25,000 | |
| Credit institutions | 430/8 | - | €25,000 | +€25,000 | |
| Taxes, remuneration and social security | 45 | €22,639 | €2,153 | -€20,486 | -90.5% |
| Taxes | 450/3 | €22,639 | €2,153 | -€20,486 | -90.5% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €11,592 | €10,630 | -€962 | -8.3% |
| Other operating charges | 640/8 | €3,317 | €2,672 | -€645 | -19.4% |
| Gross operating margin | 9900 | €123,075 | €101,483 | -€21,592 | -17.5% |
| Operating profit (loss) | 9901 | €108,167 | €88,182 | -€19,985 | -18.5% |
| Financial income | 75/76B | €0 | €2,488 | +€2,488 | +8,292,700% |
| Recurring financial income | 75 | €0 | €2,488 | +€2,488 | +8,292,700% |
| Financial charges | 65/66B | €8,427 | €8,415 | -€12 | -0.1% |
| Recurring financial charges | 65 | €8,427 | €8,415 | -€12 | -0.1% |
| Profit (loss) for the period before taxes | 9903 | €99,740 | €82,254 | -€17,486 | -17.5% |
| Income taxes | 67/77 | €24,278 | €17,266 | -€7,012 | -28.9% |
| Profit (loss) for the period | 9904 | €75,462 | €64,989 | -€10,474 | -13.9% |
| Profit (loss) for the period to be appropriated | 9905 | €75,462 | €64,989 | -€10,474 | -13.9% |
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 18 October 2026 via checked.be.