Van Vlaenderen D.: 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 Vlaenderen D.
Largest movements
- Receivables within one year +€40,000
new in 2025: €40,000
- Cash -€32,595
down €32,595 (-21.5%), from €151,747 to €119,152
mainly Contributions, distributions and other (-€148,089) and Receivables within one year (-€40,000)
- Tangible fixed assets -€8,547
down €8,547 (-25.3%), from €33,742 to €25,196
- Reserves -€5,565
down €5,565 (-3.8%), from €148,089 to €142,523
- Tax, wage and social debts +€3,776
up €3,776 (+12.3%), from €30,660 to €34,436
- Gross operating margin +€44,724
up €44,724 (+30.0%), from €148,838 to €193,562
- Taxes +€11,115
up €11,115 (+36.3%), from €30,660 to €41,776
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 | €188,405 | €186,652 | -€1,753 | -0.9% |
| Fixed assets | 21/28 | €33,742 | €25,196 | -€8,547 | -25.3% |
| Tangible fixed assets | 22/27 | €33,742 | €25,196 | -€8,547 | -25.3% |
| Furniture and vehicles | 24 | €33,742 | €25,196 | -€8,547 | -25.3% |
| Current assets | 29/58 | €154,663 | €161,457 | +€6,793 | +4.4% |
| Amounts receivable within one year | 40/41 | - | €40,000 | +€40,000 | |
| Trade receivables | 40 | - | €40,000 | +€40,000 | |
| Cash at bank and in hand | 54/58 | €151,747 | €119,152 | -€32,595 | -21.5% |
| Deferred charges and accrued income | 490/1 | €2,916 | €2,305 | -€611 | -21.0% |
| Total equity and liabilities | 10/49 | €188,405 | €186,652 | -€1,753 | -0.9% |
| Equity | 10/15 | €150,589 | €145,023 | -€5,565 | -3.7% |
| Contributions | 10/11 | €2,500 | €2,500 | = | 0.0% |
| Reserves | 13 | €148,089 | €142,523 | -€5,565 | -3.8% |
| Distributable reserves | 133 | €148,089 | €142,523 | -€5,565 | -3.8% |
| Profit (loss) carried forward | 14 | - | €0 | = | |
| Amounts payable | 17/49 | €37,817 | €41,629 | +€3,812 | +10.1% |
| Amounts payable within one year | 42/48 | €37,817 | €41,629 | +€3,812 | +10.1% |
| Trade debts | 44 | €2,243 | €2,104 | -€139 | -6.2% |
| Suppliers | 440/4 | €2,243 | €2,104 | -€139 | -6.2% |
| Taxes, remuneration and social security | 45 | €30,660 | €34,436 | +€3,776 | +12.3% |
| Taxes | 450/3 | €30,660 | €34,436 | +€3,776 | +12.3% |
| Other amounts payable | 47/48 | €4,914 | €5,089 | +€176 | +3.6% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €8,547 | €8,547 | = | 0.0% |
| Other operating charges | 640/8 | €341 | €644 | +€303 | +89.1% |
| Gross operating margin | 9900 | €148,838 | €193,562 | +€44,724 | +30.0% |
| Operating profit (loss) | 9901 | €139,951 | €184,371 | +€44,420 | +31.7% |
| Financial income | 75/76B | - | €3 | +€3 | |
| Recurring financial income | 75 | - | €3 | +€3 | |
| Financial charges | 65/66B | €45 | €75 | +€30 | +66.7% |
| Recurring financial charges | 65 | €45 | €75 | +€30 | +66.7% |
| Profit (loss) for the period before taxes | 9903 | €139,906 | €184,299 | +€44,393 | +31.7% |
| Income taxes | 67/77 | €30,660 | €41,776 | +€11,115 | +36.3% |
| Profit (loss) for the period | 9904 | €109,246 | €142,523 | +€33,278 | +30.5% |
| Profit (loss) for the period to be appropriated | 9905 | €109,246 | €142,523 | +€33,278 | +30.5% |
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 26 October 2026 via checked.be.