A. VAN RYSSEGHEM: 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.
A. VAN RYSSEGHEM
Largest movements
- Deferred charges and accrued income +€15,428
up €15,428 (+34.8%), from €44,276 to €59,704
- Tangible fixed assets -€13,127
down €13,127 (-9.8%), from €134,011 to €120,883
- Other debts +€52,239
up €52,239 (+35.9%), from €145,495 to €197,734
- Accrued charges and deferred income -€17,821
down €17,821 (-63.4%), from €28,115 to €10,294
- Tax, wage and social debts -€13,438
down €13,438 (-95.6%), from €14,061 to €623
- Debts after one year -€11,829
down €11,829 (-31.8%), from €37,219 to €25,390
- Profit (loss) carried forward -€8,791
down €8,791 (-9.8%), from €89,745 to €80,954
- Gross operating margin -€46,391
down €46,391, from €39,700 to -€6,691
- Financial income +€24,590
up €24,590 (+517,685%), from €5 to €24,595
- Other operating charges -€9,304
down €9,304 (-82.8%), from €11,238 to €1,934
- Depreciation -€5,048
down €5,048 (-26.1%), from €19,353 to €14,305
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 | €534,612 | €531,503 | -€3,109 | -0.6% |
| Fixed assets | 21/28 | €134,386 | €121,258 | -€13,127 | -9.8% |
| Tangible fixed assets | 22/27 | €134,011 | €120,883 | -€13,127 | -9.8% |
| Land and buildings | 22 | €79,133 | €73,601 | -€5,532 | -7.0% |
| Plant, machinery and equipment | 23 | €905 | €462 | -€443 | -49.0% |
| Furniture and vehicles | 24 | €2,850 | €2,240 | -€610 | -21.4% |
| Other tangible fixed assets | 26 | €51,123 | €44,580 | -€6,543 | -12.8% |
| Financial fixed assets | 28 | €375 | €375 | = | 0.0% |
| Current assets | 29/58 | €400,226 | €410,244 | +€10,018 | +2.5% |
| Amounts receivable within one year | 40/41 | €351,525 | €347,541 | -€3,984 | -1.1% |
| Trade receivables | 40 | €52,268 | €36,413 | -€15,855 | -30.3% |
| Other amounts receivable | 41 | €299,257 | €311,128 | +€11,871 | +4.0% |
| Cash at bank and in hand | 54/58 | €4,426 | €3,000 | -€1,426 | -32.2% |
| Deferred charges and accrued income | 490/1 | €44,276 | €59,704 | +€15,428 | +34.8% |
| Total equity and liabilities | 10/49 | €534,612 | €531,503 | -€3,109 | -0.6% |
| Equity | 10/15 | €110,345 | €101,554 | -€8,791 | -8.0% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €2,000 | €2,000 | = | 0.0% |
| Non-distributable reserves | 130/1 | €2,000 | €2,000 | = | 0.0% |
| Reserves not available under the articles | 1311 | €2,000 | €2,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €89,745 | €80,954 | -€8,791 | -9.8% |
| Amounts payable | 17/49 | €424,267 | €429,949 | +€5,681 | +1.3% |
| Amounts payable after more than one year | 17 | €37,219 | €25,390 | -€11,829 | -31.8% |
| Financial debts | 170/4 | €37,219 | €25,390 | -€11,829 | -31.8% |
| Amounts payable within one year | 42/48 | €358,933 | €394,265 | +€35,332 | +9.8% |
| Current portion of amounts payable after more than one year | 42 | €11,288 | €11,829 | +€542 | +4.8% |
| Trade debts | 44 | €188,089 | €184,079 | -€4,011 | -2.1% |
| Suppliers | 440/4 | €188,089 | €184,079 | -€4,011 | -2.1% |
| Taxes, remuneration and social security | 45 | €14,061 | €623 | -€13,438 | -95.6% |
| Taxes | 450/3 | €14,061 | €623 | -€13,438 | -95.6% |
| Other amounts payable | 47/48 | €145,495 | €197,734 | +€52,239 | +35.9% |
| Accrued charges and deferred income | 492/3 | €28,115 | €10,294 | -€17,821 | -63.4% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €19,353 | €14,305 | -€5,048 | -26.1% |
| Other operating charges | 640/8 | €11,238 | €1,934 | -€9,304 | -82.8% |
| Gross operating margin | 9900 | €39,700 | -€6,691 | -€46,391 | |
| Operating profit (loss) | 9901 | €9,109 | -€22,930 | -€32,039 | |
| Financial income | 75/76B | €5 | €24,595 | +€24,590 | +517,685% |
| Recurring financial income | 75 | €5 | €24,595 | +€24,590 | +517,685% |
| Financial charges | 65/66B | €10,331 | €10,431 | +€100 | +1.0% |
| Recurring financial charges | 65 | €10,331 | €10,431 | +€100 | +1.0% |
| Profit (loss) for the period before taxes | 9903 | -€1,218 | -€8,766 | -€7,549 | -620% |
| Income taxes | 67/77 | €4 | €24 | +€21 | +547% |
| Profit (loss) for the period | 9904 | -€1,222 | -€8,791 | -€7,569 | -620% |
| Profit (loss) for the period to be appropriated | 9905 | -€1,222 | -€8,791 | -€7,569 | -620% |
Source: filed annual accounts (NBB), financial years ended 30 September 2024 and 30 September 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 17 October 2026 via checked.be.