KOEN VAN EYNDE: what changed
KOEN VAN EYNDE
Largest movements
- Cash +€10,808
up €10,808 (+74.2%), from €14,575 to €25,383
mainly Receivables within one year (+€7,865) and Net result for the year (+€5,792)
- Receivables within one year -€7,865
down €7,865 (-100%), from €7,865 to €0
- Tangible fixed assets +€6,608
up €6,608 (+52.9%), from €12,486 to €19,094
of which Furniture and vehicles: +€6,795
- Deferred charges and accrued income -€670
down €670 (-42.6%), from €1,571 to €902
- Reserves +€5,792
up €5,792 (+61.8%), from €9,377 to €15,169
of which Distributable reserves: +€5,792
- Current portion of long-term debt +€5,631
new in 2025: €5,631
- Other debts -€4,895
down €4,895 (-57.9%), from €8,455 to €3,560
- Tax, wage and social debts +€3,610
up €3,610 (+152%), from €2,377 to €5,987
- Short-term financial debts -€1,724
down €1,724 (-100%), from €1,724 to €0
- Gross operating margin +€10,830
up €10,830 (+144%), from €7,514 to €18,345
- Taxes +€3,190
up €3,190 (+325%), from €981 to €4,171
- Financial charges +€2,344
up €2,344 (+589%), from €398 to €2,742
- Depreciation +€1,990
up €1,990 (+65.8%), from €3,026 to €5,016
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 | €36,497 | €45,379 | +€8,882 | +24.3% |
| Fixed assets | 21/28 | €12,486 | €19,094 | +€6,608 | +52.9% |
| Tangible fixed assets | 22/27 | €12,486 | €19,094 | +€6,608 | +52.9% |
| Land and buildings | 22 | - | €1,387 | +€1,387 | |
| Plant, machinery and equipment | 23 | €902 | €240 | -€662 | -73.4% |
| Furniture and vehicles | 24 | €4,644 | €11,439 | +€6,795 | +146% |
| Other tangible fixed assets | 26 | €6,940 | €6,028 | -€912 | -13.1% |
| Current assets | 29/58 | €24,011 | €26,285 | +€2,273 | +9.5% |
| Amounts receivable within one year | 40/41 | €7,865 | €0 | -€7,865 | -100% |
| Trade receivables | 40 | €7,865 | €0 | -€7,865 | -100% |
| Cash at bank and in hand | 54/58 | €14,575 | €25,383 | +€10,808 | +74.2% |
| Deferred charges and accrued income | 490/1 | €1,571 | €902 | -€670 | -42.6% |
| Total equity and liabilities | 10/49 | €36,497 | €45,379 | +€8,882 | +24.3% |
| Equity | 10/15 | €21,777 | €27,569 | +€5,792 | +26.6% |
| Contributions | 10/11 | €12,400 | €12,400 | = | 0.0% |
| Reserves | 13 | €9,377 | €15,169 | +€5,792 | +61.8% |
| Non-distributable reserves | 130/1 | €0 | - | = | |
| Reserves not available under the articles | 1311 | €0 | - | = | |
| Distributable reserves | 133 | €9,377 | €15,169 | +€5,792 | +61.8% |
| Profit (loss) carried forward | 14 | €0 | - | = | |
| Amounts payable | 17/49 | €14,720 | €17,810 | +€3,089 | +21.0% |
| Amounts payable after more than one year | 17 | - | €1,441 | +€1,441 | |
| Financial debts | 170/4 | - | €1,441 | +€1,441 | |
| Amounts payable within one year | 42/48 | €14,720 | €16,369 | +€1,649 | +11.2% |
| Current portion of amounts payable after more than one year | 42 | - | €5,631 | +€5,631 | |
| Financial debts | 43 | €1,724 | €0 | -€1,724 | -100% |
| Credit institutions | 430/8 | €1,724 | €0 | -€1,724 | -100% |
| Trade debts | 44 | €2,165 | €1,191 | -€973 | -45.0% |
| Suppliers | 440/4 | €2,165 | €1,191 | -€973 | -45.0% |
| Taxes, remuneration and social security | 45 | €2,377 | €5,987 | +€3,610 | +152% |
| Taxes | 450/3 | €2,377 | €5,987 | +€3,610 | +152% |
| Other amounts payable | 47/48 | €8,455 | €3,560 | -€4,895 | -57.9% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €3,026 | €5,016 | +€1,990 | +65.8% |
| Other operating charges | 640/8 | €694 | €623 | -€70 | -10.1% |
| Gross operating margin | 9900 | €7,514 | €18,345 | +€10,830 | +144% |
| Operating profit (loss) | 9901 | €3,795 | €12,706 | +€8,911 | +235% |
| Financial income | 75/76B | €26 | €0 | -€26 | -100% |
| Recurring financial income | 75 | €26 | €0 | -€26 | -100% |
| Financial charges | 65/66B | €398 | €2,742 | +€2,344 | +589% |
| Recurring financial charges | 65 | €398 | €2,742 | +€2,344 | +589% |
| Profit (loss) for the period before taxes | 9903 | €3,422 | €9,964 | +€6,541 | +191% |
| Income taxes | 67/77 | €981 | €4,171 | +€3,190 | +325% |
| Profit (loss) for the period | 9904 | €2,442 | €5,792 | +€3,351 | +137% |
| Profit (loss) for the period to be appropriated | 9905 | €2,442 | €5,792 | +€3,351 | +137% |
Next steps
Calculation and sources
Source: filed annual accounts (NBB), financial years ended 30 September 2024 and 30 September 2025. Green is a favourable move for that line, red an unfavourable one. Prepared on 1 November 2026 via checked.be.