VAN SANDEN & SOMERS: what changed
What changed
VAN SANDEN & SOMERS
NACE 47.221, Retail sale of meat and meat products, excluding game and poultry
filed annual accounts (NBB)
Net result for the year
€12,710
2024 · €34,942-€22,233
Equity
€244,093
2024 · €231,383+€12,710
Cash
€80,230
2024 · €87,550-€7,320
Balance sheet total
€1.3m
2024 · €1.4m-€27,948
Largest movements
Assets
- Tangible fixed assets -€46,574
down €46,574 (-3.8%), from €1.2m to €1.2m
- Receivables within one year +€21,341
up €21,341 (+130%), from €16,408 to €37,749
of which Other amounts receivable: +€14,518
Equity and liabilities
- Debts after one year -€57,818
down €57,818 (-6.5%), from €895,737 to €837,919
- Trade debts +€21,319
up €21,319 (+43.2%), from €49,320 to €70,639
Income statement
- Staff costs +€19,643
up €19,643 (+9.1%), from €215,987 to €235,630
- Taxes -€9,697
down €9,697 (-49.4%), from €19,641 to €9,944
- Depreciation -€8,078
down €8,078 (-10.8%), from €74,678 to €66,600
- Gross operating margin -€7,458
down €7,458 (-1.9%), from €394,685 to €387,226
- Other operating charges +€5,448
up €5,448 (+300%), from €1,817 to €7,265
Change in the result, 2024 to 2025
For each income-statement line you see the change as its effect on the result. Higher costs lower the result, higher income raises it.
Result 2024
€34,942
Gross operating margin
-€7,458
Staff costs
-€19,643
Depreciation
+€8,078
Other operating charges
-€5,448
Other operating items
-€11,144
Financial income
-€379
Financial charges
+€4,065
Taxes
+€9,697
Result 2025
€12,710
raises the resultlowers the resultnot broken down further in the accounts
Derived cash bridge
The bridge is derived from the 2024 and 2025 balance sheets and the 2025 result. There is no filed cash-flow statement. You see where the money came from and where it went.
From operations
+€59,379
Investment
-€19,982
Financing
-€46,717
Cash 2024
€87,550
From operations (derived)
+€59,379
Net result for the year
+€12,710
Depreciation
+€66,600
Stocks and contracts
-€1,037
Receivables within one year
-€21,341
Deferred charges and accrued income
-€3,613
Trade debts
+€21,319
Tax, wage and social debts
-€4,779
Other debts
-€11,779
Accrued charges and deferred income
+€1,299
Investment (derived)
-€19,982
Investment in fixed assets (net)
-€19,982
Financing
-€46,717
Debts after one year
-€57,818
Current portion of long-term debt
+€6,034
Short-term financial debts
+€5,068
Cash 2025
€80,230
brings cash intakes cash out
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €1,363,061 | €1,335,113 | -€27,948 | -2.1% |
| Fixed assets | 21/28 | €1,237,668 | €1,191,050 | -€46,618 | -3.8% |
| Intangible fixed assets | 21 | €44 | - | -€44 | |
| Tangible fixed assets | 22/27 | €1,237,624 | €1,191,050 | -€46,574 | -3.8% |
| Land and buildings | 22 | €1,060,722 | €1,054,162 | -€6,560 | -0.6% |
| Plant, machinery and equipment | 23 | €137,788 | €119,965 | -€17,823 | -12.9% |
| Furniture and vehicles | 24 | €39,114 | €16,924 | -€22,190 | -56.7% |
| Current assets | 29/58 | €125,392 | €144,063 | +€18,670 | +14.9% |
| Stocks and contracts in progress | 3 | €21,411 | €22,448 | +€1,037 | +4.8% |
| Stocks | 30/36 | €21,411 | €22,448 | +€1,037 | +4.8% |
| Amounts receivable within one year | 40/41 | €16,408 | €37,749 | +€21,341 | +130% |
| Trade receivables | 40 | €11,360 | €18,183 | +€6,823 | +60.1% |
| Other amounts receivable | 41 | €5,048 | €19,566 | +€14,518 | +288% |
| Cash at bank and in hand | 54/58 | €87,550 | €80,230 | -€7,320 | -8.4% |
| Deferred charges and accrued income | 490/1 | €23 | €3,636 | +€3,613 | +15,757% |
| Total equity and liabilities | 10/49 | €1,363,061 | €1,335,113 | -€27,948 | -2.1% |
| Equity | 10/15 | €231,383 | €244,093 | +€12,710 | +5.5% |
| Contributions | 10/11 | €5,000 | €5,000 | = | 0.0% |
| Reserves | 13 | €226,383 | €239,093 | +€12,710 | +5.6% |
| Distributable reserves | 133 | €226,383 | €239,093 | +€12,710 | +5.6% |
| Amounts payable | 17/49 | €1,131,677 | €1,091,020 | -€40,657 | -3.6% |
| Amounts payable after more than one year | 17 | €895,737 | €837,919 | -€57,818 | -6.5% |
| Financial debts | 170/4 | €895,737 | €837,919 | -€57,818 | -6.5% |
| Amounts payable within one year | 42/48 | €207,638 | €223,500 | +€15,862 | +7.6% |
| Current portion of amounts payable after more than one year | 42 | €59,620 | €65,653 | +€6,034 | +10.1% |
| Financial debts | 43 | - | €5,068 | +€5,068 | |
| Credit institutions | 430/8 | - | €5,068 | +€5,068 | |
| Trade debts | 44 | €49,320 | €70,639 | +€21,319 | +43.2% |
| Suppliers | 440/4 | €49,320 | €70,639 | +€21,319 | +43.2% |
| Taxes, remuneration and social security | 45 | €42,435 | €37,657 | -€4,779 | -11.3% |
| Taxes | 450/3 | €5,283 | €621 | -€4,662 | -88.3% |
| Remuneration and social security | 454/9 | €37,153 | €37,036 | -€116 | -0.3% |
| Other amounts payable | 47/48 | €56,263 | €44,484 | -€11,779 | -20.9% |
| Accrued charges and deferred income | 492/3 | €28,302 | €29,601 | +€1,299 | +4.6% |
| Non-recurring operating income | 76A | €3,124 | - | -€3,124 | |
| Remuneration, social security and pensions | 62 | €215,987 | €235,630 | +€19,643 | +9.1% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €74,678 | €66,600 | -€8,078 | -10.8% |
| Other operating charges | 640/8 | €1,817 | €7,265 | +€5,448 | +300% |
| Non-recurring operating charges | 66A | - | €11,144 | +€11,144 | |
| Gross operating margin | 9900 | €394,685 | €387,226 | -€7,458 | -1.9% |
| Operating profit (loss) | 9901 | €102,203 | €66,587 | -€35,615 | -34.8% |
| Financial income | 75/76B | €8,239 | €7,860 | -€379 | -4.6% |
| Recurring financial income | 75 | €8,239 | €7,860 | -€379 | -4.6% |
| Financial charges | 65/66B | €55,859 | €51,794 | -€4,065 | -7.3% |
| Recurring financial charges | 65 | €55,859 | €51,794 | -€4,065 | -7.3% |
| Profit (loss) for the period before taxes | 9903 | €54,583 | €22,654 | -€31,930 | -58.5% |
| Income taxes | 67/77 | €19,641 | €9,944 | -€9,697 | -49.4% |
| Profit (loss) for the period | 9904 | €34,942 | €12,710 | -€22,233 | -63.6% |
| Profit (loss) for the period to be appropriated | 9905 | €34,942 | €12,710 | -€22,233 | -63.6% |
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Calculation and sources
Source: filed annual accounts (NBB), financial years ended 31 December 2024 and 31 December 2025. Green is a favourable move for that line, red an unfavourable one. Prepared on 6 November 2026 via checked.be.