EBERHARD VASTGOED: 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.
EBERHARD VASTGOED
Largest movements
- Tangible fixed assets +€55,111
up €55,111 (+75.4%), from €73,138 to €128,249
of which Other tangible fixed assets: +€72,498
- Receivables within one year -€51,733
down €51,733 (-42.9%), from €120,650 to €68,917
of which Other amounts receivable: -€40,911
- Current investments -€7,210
no longer reported in 2024 (was €7,210)
- Cash -€4,332
down €4,332 (-16.2%), from €26,811 to €22,478
mainly Investment in fixed assets (net) (-€79,571) and Debts after one year (-€18,737)
- Debts after one year -€18,737
no longer reported in 2024 (was €18,737)
- Trade debts +€14,918
up €14,918 (+57.6%), from €25,901 to €40,819
- Tax, wage and social debts -€6,576
down €6,576 (-31.4%), from €20,957 to €14,381
of which Remuneration and social security: -€3,682
- Profit (loss) carried forward +€3,556
up €3,556 (+13.8%), from -€25,841 to -€22,285
- Gross operating margin +€48,652
up €48,652, from -€4,575 to €44,077
- Staff costs +€8,928
new in 2024: €8,928
- Other operating charges +€3,795
up €3,795 (+142%), from €2,679 to €6,474
- Financial income +€2,544
up €2,544 (+230%), from €1,108 to €3,652
- Depreciation +€1,291
up €1,291 (+5.6%), from €23,169 to €24,460
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.
Derived cash bridge
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 | €249,723 | €241,851 | -€7,872 | -3.2% |
| Fixed assets | 21/28 | €73,158 | €128,269 | +€55,111 | +75.3% |
| Tangible fixed assets | 22/27 | €73,138 | €128,249 | +€55,111 | +75.4% |
| Land and buildings | 22 | €2,006 | €2,006 | = | 0.0% |
| Plant, machinery and equipment | 23 | €1,530 | €1,006 | -€524 | -34.3% |
| Furniture and vehicles | 24 | €59,464 | €42,601 | -€16,863 | -28.4% |
| Other tangible fixed assets | 26 | €10,137 | €82,635 | +€72,498 | +715% |
| Financial fixed assets | 28 | €20 | €20 | = | 0.0% |
| Current assets | 29/58 | €176,565 | €113,583 | -€62,982 | -35.7% |
| Amounts receivable after more than one year | 29 | €20,000 | €20,000 | = | 0.0% |
| Other amounts receivable | 291 | €20,000 | €20,000 | = | 0.0% |
| Amounts receivable within one year | 40/41 | €120,650 | €68,917 | -€51,733 | -42.9% |
| Trade receivables | 40 | €60,899 | €50,077 | -€10,822 | -17.8% |
| Other amounts receivable | 41 | €59,751 | €18,840 | -€40,911 | -68.5% |
| Current investments | 50/53 | €7,210 | - | -€7,210 | |
| Cash at bank and in hand | 54/58 | €26,811 | €22,478 | -€4,332 | -16.2% |
| Deferred charges and accrued income | 490/1 | €1,894 | €2,188 | +€294 | +15.5% |
| Total equity and liabilities | 10/49 | €249,723 | €241,851 | -€7,872 | -3.2% |
| Equity | 10/15 | €147,457 | €151,013 | +€3,556 | +2.4% |
| Contributions | 10/11 | €18,592 | €18,592 | = | 0.0% |
| Reserves | 13 | €154,706 | €154,706 | = | 0.0% |
| Distributable reserves | 133 | €154,706 | €154,706 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€25,841 | -€22,285 | +€3,556 | +13.8% |
| Provisions and deferred taxes | 16 | €7,437 | €7,437 | = | 0.0% |
| Provisions for liabilities and charges | 160/5 | €7,437 | €7,437 | = | 0.0% |
| Pensions and similar obligations | 160 | €7,437 | €7,437 | = | 0.0% |
| Amounts payable | 17/49 | €94,829 | €83,401 | -€11,428 | -12.1% |
| Amounts payable after more than one year | 17 | €18,737 | - | -€18,737 | |
| Financial debts | 170/4 | €18,737 | - | -€18,737 | |
| Amounts payable within one year | 42/48 | €74,071 | €81,938 | +€7,867 | +10.6% |
| Current portion of amounts payable after more than one year | 42 | €27,212 | €26,737 | -€475 | -1.7% |
| Trade debts | 44 | €25,901 | €40,819 | +€14,918 | +57.6% |
| Suppliers | 440/4 | €25,901 | €40,819 | +€14,918 | +57.6% |
| Taxes, remuneration and social security | 45 | €20,957 | €14,381 | -€6,576 | -31.4% |
| Taxes | 450/3 | €11,957 | €9,063 | -€2,894 | -24.2% |
| Remuneration and social security | 454/9 | €9,000 | €5,318 | -€3,682 | -40.9% |
| Accrued charges and deferred income | 492/3 | €2,021 | €1,464 | -€558 | -27.6% |
| Non-recurring operating income | 76A | €205 | - | -€205 | |
| Remuneration, social security and pensions | 62 | - | €8,928 | +€8,928 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €23,169 | €24,460 | +€1,291 | +5.6% |
| Other operating charges | 640/8 | €2,679 | €6,474 | +€3,795 | +142% |
| Non-recurring operating charges | 66A | €287 | €988 | +€700 | +244% |
| Gross operating margin | 9900 | -€4,575 | €44,077 | +€48,652 | |
| Operating profit (loss) | 9901 | -€30,710 | €3,227 | +€33,937 | |
| Financial income | 75/76B | €1,108 | €3,652 | +€2,544 | +230% |
| Recurring financial income | 75 | €1,108 | €3,652 | +€2,544 | +230% |
| Financial charges | 65/66B | €1,131 | €2,206 | +€1,075 | +95.1% |
| Recurring financial charges | 65 | €1,131 | €2,206 | +€1,075 | +95.1% |
| Profit (loss) for the period before taxes | 9903 | -€30,733 | €4,673 | +€35,405 | |
| Income taxes | 67/77 | €987 | €1,116 | +€130 | +13.2% |
| Profit (loss) for the period | 9904 | -€31,719 | €3,556 | +€35,276 | |
| Profit (loss) for the period to be appropriated | 9905 | -€31,719 | €3,556 | +€35,276 |
Source: filed annual accounts (NBB), financial years ended 31 December 2023 and 31 December 2024. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 26 October 2026 via checked.be.