IVAN VAN AUBEL: what changed
IVAN VAN AUBEL
Largest movements
- Tangible fixed assets -€8,617
down €8,617 (-74.6%), from €11,547 to €2,930
of which Furniture and vehicles: -€8,167
- Cash +€3,968
up €3,968 (+1,019%), from €389 to €4,357
mainly Depreciation (+€8,617) and Other debts (+€2,491)
- Receivables within one year -€1,514
down €1,514 (-74.3%), from €2,039 to €525
of which Other amounts receivable: -€1,694
- Deferred charges and accrued income -€206
down €206 (-34.8%), from €590 to €385
- Profit (loss) carried forward -€8,070
down €8,070 (-195%), from -€4,134 to -€12,203
- Other debts +€2,491
new in 2025: €2,491
- Trade debts -€1,041
no longer reported in 2025 (was €1,041)
- Accrued charges and deferred income +€383
new in 2025: €383
- Gross operating margin +€10,781
up €10,781, from -€9,614 to €1,166
- Other operating charges -€165
down €165 (-21.3%), from €775 to €610
- Taxes -€140
no longer reported in 2025 (was €140)
Change in the result, 2024 to 2025
For each income-statement line you see the change as its effect on the result. Higher costs lower the result, higher income raises it.
Derived cash bridge
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.
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €18,284 | €11,915 | -€6,369 | -34.8% |
| Fixed assets | 21/28 | €15,265 | €6,648 | -€8,617 | -56.4% |
| Tangible fixed assets | 22/27 | €11,547 | €2,930 | -€8,617 | -74.6% |
| Plant, machinery and equipment | 23 | €121 | €1 | -€120 | -98.9% |
| Furniture and vehicles | 24 | €11,016 | €2,848 | -€8,167 | -74.1% |
| Other tangible fixed assets | 26 | €410 | €80 | -€330 | -80.4% |
| Financial fixed assets | 28 | €3,718 | €3,718 | = | 0.0% |
| Current assets | 29/58 | €3,019 | €5,267 | +€2,248 | +74.5% |
| Amounts receivable within one year | 40/41 | €2,039 | €525 | -€1,514 | -74.3% |
| Trade receivables | 40 | €345 | €525 | +€180 | +52.2% |
| Other amounts receivable | 41 | €1,694 | - | -€1,694 | |
| Cash at bank and in hand | 54/58 | €389 | €4,357 | +€3,968 | +1,019% |
| Deferred charges and accrued income | 490/1 | €590 | €385 | -€206 | -34.8% |
| Total equity and liabilities | 10/49 | €18,284 | €11,915 | -€6,369 | -34.8% |
| Equity | 10/15 | €16,972 | €8,902 | -€8,070 | -47.5% |
| Contributions | 10/11 | €18,592 | €18,592 | = | 0.0% |
| Reserves | 13 | €2,514 | €2,514 | = | 0.0% |
| Tax-exempt reserves | 132 | €655 | €655 | = | 0.0% |
| Distributable reserves | 133 | €1,859 | €1,859 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€4,134 | -€12,203 | -€8,070 | -195% |
| Amounts payable | 17/49 | €1,312 | €3,013 | +€1,701 | +130% |
| Amounts payable within one year | 42/48 | €1,312 | €2,630 | +€1,318 | +100% |
| Trade debts | 44 | €1,041 | - | -€1,041 | |
| Suppliers | 440/4 | €1,041 | - | -€1,041 | |
| Taxes, remuneration and social security | 45 | €271 | €140 | -€132 | -48.5% |
| Taxes | 450/3 | €271 | €140 | -€132 | -48.5% |
| Other amounts payable | 47/48 | - | €2,491 | +€2,491 | |
| Accrued charges and deferred income | 492/3 | - | €383 | +€383 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €8,689 | €8,617 | -€72 | -0.8% |
| Other operating charges | 640/8 | €775 | €610 | -€165 | -21.3% |
| Gross operating margin | 9900 | -€9,614 | €1,166 | +€10,781 | |
| Operating profit (loss) | 9901 | -€19,078 | -€8,060 | +€11,018 | +57.8% |
| Financial income | 75/76B | €97 | €35 | -€62 | -63.5% |
| Recurring financial income | 75 | €97 | €35 | -€62 | -63.5% |
| Financial charges | 65/66B | €45 | €45 | +€0 | +1.1% |
| Recurring financial charges | 65 | €45 | €45 | +€0 | +1.1% |
| Profit (loss) for the period before taxes | 9903 | -€19,026 | -€8,070 | +€10,956 | +57.6% |
| Income taxes | 67/77 | €140 | - | -€140 | |
| Profit (loss) for the period | 9904 | -€19,165 | -€8,070 | +€11,095 | +57.9% |
| Profit (loss) for the period to be appropriated | 9905 | -€19,165 | -€8,070 | +€11,095 | +57.9% |
Next steps
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 8 November 2026 via checked.be.