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Handelaars Vuurtoren: what changed

What changed

Handelaars Vuurtoren

BE 0408.272.307
filed annual accounts (NBB)
Financial years compared with
Net result for the year
€5,271
2024 · -€5,604+€10,875
Equity
€4,190
2024 · -€1,081+€5,271
Cash
€3,848
2024 · €7,422-€3,573
Balance sheet total
€4,225
2024 · €9,203-€4,978

Largest movements

2024 to 2025
Assets
  • Cash -€3,573

    down €3,573 (-48.1%), from €7,422 to €3,848

    mainly Trade debts (-€6,491) and Accrued charges and deferred income (-€3,759)

  • Receivables within one year -€1,558

    down €1,558 (-97.9%), from €1,592 to €34

  • Stocks and contracts +€153

    up €153 (+80.7%), from €190 to €343

Equity and liabilities
  • Trade debts -€6,491

    no longer reported in 2025 (was €6,491)

  • Profit (loss) carried forward +€5,271

    up €5,271, from -€1,081 to €4,190

  • Accrued charges and deferred income -€3,759

    down €3,759 (-99.1%), from €3,794 to €35

Income statement
  • Gross operating margin +€10,860

    up €10,860, from -€5,529 to €5,331

Change in the result, 2024 to 2025

effect on the result

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 -€5,604
Gross operating margin +€10,860
Financial charges +€15
Result 2025 €5,271
raises the result

Derived cash bridge

cash 2024 to 2025

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 -€3,573
Investment €0
Financing €0
Cash 2024 €7,422
Net result for the year +€5,271
Stocks and contracts -€153
Receivables within one year +€1,558
Trade debts -€6,491
Accrued charges and deferred income -€3,759
Cash 2025 €3,848
brings cash intakes cash out
Every line side by side 22 lines
Line Code 2024 2025 Change %
Total assets 20/58 €9,203 €4,225 -€4,978 -54.1%
Current assets 29/58 €9,203 €4,225 -€4,978 -54.1%
Stocks and contracts in progress 3 €190 €343 +€153 +80.7%
Stocks 30/36 €190 €343 +€153 +80.7%
Amounts receivable within one year 40/41 €1,592 €34 -€1,558 -97.9%
Trade receivables 40 €1,592 €34 -€1,558 -97.9%
Cash at bank and in hand 54/58 €7,422 €3,848 -€3,573 -48.1%
Total equity and liabilities 10/49 €9,203 €4,225 -€4,978 -54.1%
Equity 10/15 -€1,081 €4,190 +€5,271
Profit (loss) carried forward 14 -€1,081 €4,190 +€5,271
Amounts payable 17/49 €10,284 €35 -€10,249 -99.7%
Amounts payable within one year 42/48 €6,491 - -€6,491
Trade debts 44 €6,491 - -€6,491
Suppliers 440/4 €6,491 - -€6,491
Accrued charges and deferred income 492/3 €3,794 €35 -€3,759 -99.1%
Gross operating margin 9900 -€5,529 €5,331 +€10,860
Operating profit (loss) 9901 -€5,529 €5,331 +€10,860
Financial charges 65/66B €75 €60 -€15 -19.9%
Recurring financial charges 65 €75 €60 -€15 -19.9%
Profit (loss) for the period before taxes 9903 -€5,604 €5,271 +€10,875
Profit (loss) for the period 9904 -€5,604 €5,271 +€10,875
Profit (loss) for the period to be appropriated 9905 -€5,604 €5,271 +€10,875
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 4 November 2026 via checked.be.