Het Eyssel Handelskwekerij: 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.
Het Eyssel Handelskwekerij
Largest movements
- Stocks and contracts +€90,773
up €90,773 (+31.2%), from €290,913 to €381,686
- Cash +€20,827
up €20,827 (+24.7%), from €84,447 to €105,273
mainly Short-term financial debts (+€101,659) and Net result for the year (+€33,517)
- Receivables within one year +€18,970
up €18,970 (+8.5%), from €223,004 to €241,974
of which Trade receivables: +€16,733
- Short-term financial debts +€101,659
up €101,659 (+96.8%), from €105,072 to €206,730
- Reserves +€33,517
up €33,517 (+15.4%), from €217,764 to €251,281
of which Distributable reserves: +€33,517
- Other debts +€10,103
up €10,103 (+186%), from €5,434 to €15,538
- Trade debts -€9,944
down €9,944 (-4.2%), from €238,624 to €228,680
- Staff costs +€27,140
up €27,140 (+14.3%), from €189,226 to €216,366
- Financial income -€15,392
down €15,392 (-93.2%), from €16,509 to €1,116
of which Non-recurring financial income: -€14,935
- Taxes -€10,025
down €10,025 (-36.8%), from €27,238 to €17,212
- Gross operating margin +€9,714
up €9,714 (+3.4%), from €283,123 to €292,837
- Financial charges +€4,938
up €4,938 (+69.6%), from €7,094 to €12,032
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 | €638,228 | €767,641 | +€129,412 | +20.3% |
| Fixed assets | 21/28 | €37,435 | €36,158 | -€1,277 | -3.4% |
| Intangible fixed assets | 21 | €4,370 | €1,939 | -€2,431 | -55.6% |
| Tangible fixed assets | 22/27 | €23,114 | €29,109 | +€5,995 | +25.9% |
| Plant, machinery and equipment | 23 | €17,171 | €28,876 | +€11,705 | +68.2% |
| Furniture and vehicles | 24 | €5,943 | €233 | -€5,710 | -96.1% |
| Financial fixed assets | 28 | €9,951 | €5,110 | -€4,841 | -48.6% |
| Current assets | 29/58 | €600,793 | €731,482 | +€130,689 | +21.8% |
| Stocks and contracts in progress | 3 | €290,913 | €381,686 | +€90,773 | +31.2% |
| Stocks | 30/36 | €290,913 | €381,686 | +€90,773 | +31.2% |
| Amounts receivable within one year | 40/41 | €223,004 | €241,974 | +€18,970 | +8.5% |
| Trade receivables | 40 | €197,082 | €213,815 | +€16,733 | +8.5% |
| Other amounts receivable | 41 | €25,922 | €28,159 | +€2,237 | +8.6% |
| Cash at bank and in hand | 54/58 | €84,447 | €105,273 | +€20,827 | +24.7% |
| Deferred charges and accrued income | 490/1 | €2,430 | €2,549 | +€119 | +4.9% |
| Total equity and liabilities | 10/49 | €638,228 | €767,641 | +€129,412 | +20.3% |
| Equity | 10/15 | €236,364 | €269,881 | +€33,517 | +14.2% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €217,764 | €251,281 | +€33,517 | +15.4% |
| Non-distributable reserves | 130/1 | €1,101 | €1,101 | = | 0.0% |
| Reserves not available under the articles | 1311 | €1,101 | €1,101 | = | 0.0% |
| Distributable reserves | 133 | €216,663 | €250,181 | +€33,517 | +15.5% |
| Amounts payable | 17/49 | €401,865 | €497,759 | +€95,895 | +23.9% |
| Amounts payable after more than one year | 17 | €8,550 | €4,750 | -€3,800 | -44.4% |
| Financial debts | 170/4 | €8,550 | €4,750 | -€3,800 | -44.4% |
| Amounts payable within one year | 42/48 | €390,017 | €488,702 | +€98,685 | +25.3% |
| Current portion of amounts payable after more than one year | 42 | €7,650 | €3,800 | -€3,850 | -50.3% |
| Financial debts | 43 | €105,072 | €206,730 | +€101,659 | +96.8% |
| Credit institutions | 430/8 | €105,072 | €206,730 | +€101,659 | +96.8% |
| Trade debts | 44 | €238,624 | €228,680 | -€9,944 | -4.2% |
| Suppliers | 440/4 | €238,624 | €228,680 | -€9,944 | -4.2% |
| Taxes, remuneration and social security | 45 | €33,238 | €33,955 | +€717 | +2.2% |
| Taxes | 450/3 | €10,450 | €3,079 | -€7,371 | -70.5% |
| Remuneration and social security | 454/9 | €22,788 | €30,876 | +€8,089 | +35.5% |
| Other amounts payable | 47/48 | €5,434 | €15,538 | +€10,103 | +186% |
| Accrued charges and deferred income | 492/3 | €3,297 | €4,307 | +€1,010 | +30.6% |
| Remuneration, social security and pensions | 62 | €189,226 | €216,366 | +€27,140 | +14.3% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €16,174 | €14,206 | -€1,968 | -12.2% |
| Write-downs on stocks, contracts in progress and trade receivables: additions (reversals) | 631/4 | €0 | - | = | |
| Other operating charges | 640/8 | €946 | €619 | -€327 | -34.6% |
| Gross operating margin | 9900 | €283,123 | €292,837 | +€9,714 | +3.4% |
| Operating profit (loss) | 9901 | €76,776 | €61,646 | -€15,131 | -19.7% |
| Financial income | 75/76B | €16,509 | €1,116 | -€15,392 | -93.2% |
| Recurring financial income | 75 | €1,574 | €1,116 | -€457 | -29.1% |
| Non-recurring financial income | 76B | €14,935 | €0 | -€14,935 | -100% |
| Financial charges | 65/66B | €7,094 | €12,032 | +€4,938 | +69.6% |
| Recurring financial charges | 65 | €7,094 | €12,032 | +€4,938 | +69.6% |
| Profit (loss) for the period before taxes | 9903 | €86,191 | €50,730 | -€35,461 | -41.1% |
| Income taxes | 67/77 | €27,238 | €17,212 | -€10,025 | -36.8% |
| Profit (loss) for the period | 9904 | €58,953 | €33,517 | -€25,436 | -43.1% |
| Profit (loss) for the period to be appropriated | 9905 | €58,953 | €33,517 | -€25,436 | -43.1% |
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 28 October 2026 via checked.be.