Van Ongeval: 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 Ongeval
Largest movements
- Cash +€34,065
up €34,065 (+89.2%), from €38,173 to €72,238
mainly Net result for the year (+€64,194) and Receivables within one year (+€9,416)
- Receivables within one year -€9,416
down €9,416 (-27.3%), from €34,516 to €25,100
of which Other amounts receivable: -€7,355
- Reserves +€64,194
up €64,194 (+108.1%), from €59,362 to €123,556
- Other debts -€23,513
down €23,513 (-29.0%), from €81,198 to €57,685
- Debts after one year -€21,446
down €21,446 (-35.0%), from €61,187 to €39,741
- Trade debts +€9,231
up €9,231 (+1225.2%), from €753 to €9,984
- Current portion of long-term debt -€5,070
down €5,070 (-19.1%), from €26,516 to €21,446
- Gross operating margin -€26,561
down €26,561 (-21.7%), from €122,538 to €95,977
- Taxes -€8,386
down €8,386 (-26.3%), from €31,925 to €23,539
- Depreciation -€1,864
down €1,864 (-21.7%), from €8,577 to €6,713
- Financial income -€1,641
down €1,641 (-85.2%), from €1,925 to €284
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 | €259,139 | €283,039 | +€23,899 | +9.2% |
| Fixed assets | 21/28 | €175,113 | €175,466 | +€353 | +0.2% |
| Tangible fixed assets | 22/27 | €45,113 | €45,466 | +€353 | +0.8% |
| Land and buildings | 22 | €30,335 | €29,723 | -€613 | -2.0% |
| Plant, machinery and equipment | 23 | €9,817 | €9,533 | -€284 | -2.9% |
| Furniture and vehicles | 24 | €4,961 | €6,210 | +€1,249 | +25.2% |
| Financial fixed assets | 28 | €130,000 | €130,000 | = | 0.0% |
| Current assets | 29/58 | €84,026 | €107,573 | +€23,547 | +28.0% |
| Amounts receivable within one year | 40/41 | €34,516 | €25,100 | -€9,416 | -27.3% |
| Trade receivables | 40 | €2,062 | €0 | -€2,062 | -100.0% |
| Other amounts receivable | 41 | €32,455 | €25,100 | -€7,355 | -22.7% |
| Cash at bank and in hand | 54/58 | €38,173 | €72,238 | +€34,065 | +89.2% |
| Deferred charges and accrued income | 490/1 | €11,337 | €10,235 | -€1,102 | -9.7% |
| Total equity and liabilities | 10/49 | €259,139 | €283,039 | +€23,899 | +9.2% |
| Equity | 10/15 | €77,962 | €142,156 | +€64,194 | +82.3% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €59,362 | €123,556 | +€64,194 | +108.1% |
| Distributable reserves | 133 | €59,362 | €123,556 | +€64,194 | +108.1% |
| Profit (loss) carried forward | 14 | €0 | €0 | = | |
| Amounts payable | 17/49 | €181,177 | €140,883 | -€40,294 | -22.2% |
| Amounts payable after more than one year | 17 | €61,187 | €39,741 | -€21,446 | -35.0% |
| Financial debts | 170/4 | €61,187 | €39,741 | -€21,446 | -35.0% |
| Amounts payable within one year | 42/48 | €118,453 | €99,533 | -€18,920 | -16.0% |
| Current portion of amounts payable after more than one year | 42 | €26,516 | €21,446 | -€5,070 | -19.1% |
| Financial debts | 43 | €0 | - | = | |
| Credit institutions | 430/8 | €0 | - | = | |
| Trade debts | 44 | €753 | €9,984 | +€9,231 | +1225.2% |
| Suppliers | 440/4 | €753 | €9,984 | +€9,231 | +1225.2% |
| Taxes, remuneration and social security | 45 | €9,986 | €10,417 | +€431 | +4.3% |
| Taxes | 450/3 | €9,986 | €10,417 | +€431 | +4.3% |
| Other amounts payable | 47/48 | €81,198 | €57,685 | -€23,513 | -29.0% |
| Accrued charges and deferred income | 492/3 | €1,537 | €1,609 | +€72 | +4.7% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €8,577 | €6,713 | -€1,864 | -21.7% |
| Other operating charges | 640/8 | €1,056 | €705 | -€350 | -33.2% |
| Gross operating margin | 9900 | €122,538 | €95,977 | -€26,561 | -21.7% |
| Operating profit (loss) | 9901 | €112,905 | €88,559 | -€24,347 | -21.6% |
| Financial income | 75/76B | €1,925 | €284 | -€1,641 | -85.2% |
| Recurring financial income | 75 | €1,925 | €284 | -€1,641 | -85.2% |
| Financial charges | 65/66B | €1,707 | €1,110 | -€597 | -35.0% |
| Recurring financial charges | 65 | €1,707 | €1,110 | -€597 | -35.0% |
| Profit (loss) for the period before taxes | 9903 | €113,123 | €87,732 | -€25,391 | -22.4% |
| Income taxes | 67/77 | €31,925 | €23,539 | -€8,386 | -26.3% |
| Profit (loss) for the period | 9904 | €81,198 | €64,194 | -€17,004 | -20.9% |
| Profit (loss) for the period to be appropriated | 9905 | €81,198 | €64,194 | -€17,004 | -20.9% |
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 28 September 2026 via checked.be.