THEVAN BEHEER: 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.
What changed
THEVAN BEHEER
NACE 47.820, Retail sale of motor vehicle parts and accessories
financial year 2025 compared with 2024filed annual accounts (NBB)
Net result for the year
€1,686
2024 · €1,723-€36
Equity
€1,757
2024 · €71+€1,686
Cash
€7,249
2024 · €8,827-€1,579
Balance sheet total
€346,852
2024 · €348,552-€1,700
Largest movements
Assets
No asset line moved by more than 1% of the balance sheet total.
Equity and liabilities
- Current portion of long-term debt -€10,299
down €10,299 (-100%), from €10,299 to €0
- Other debts +€6,216
up €6,216 (+2.1%), from €295,607 to €301,823
Income statement
- Gross operating margin -€793
down €793 (-23.3%), from €3,403 to €2,610
- Financial charges -€683
down €683 (-82.5%), from €829 to €145
- Taxes -€63
down €63 (-26.1%), from €239 to €177
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.
Result 2024
€1,723
Gross operating margin
-€793
Other operating charges
+€11
Financial income
-€0
Financial charges
+€683
Taxes
+€63
Result 2025
€1,686
raises the resultlowers the result
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.
From operations
+€8,570
Investment
€0
Financing
-€10,149
Cash 2024
€8,827
From operations (derived)
+€8,570
Net result for the year
+€1,686
Receivables within one year
+€191
Deferred charges and accrued income
-€70
Trade debts
+€545
Tax, wage and social debts
+€1
Other debts
+€6,216
Financing
-€10,149
Debts after one year
+€150
Current portion of long-term debt
-€10,299
Cash 2025
€7,249
brings cash intakes cash out
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €348,552 | €346,852 | -€1,700 | -0.5% |
| Fixed assets | 21/28 | €337,846 | €337,846 | = | 0.0% |
| Tangible fixed assets | 22/27 | €337,355 | €337,355 | = | 0.0% |
| Land and buildings | 22 | €290,508 | €290,508 | = | 0.0% |
| Plant, machinery and equipment | 23 | €9,543 | €9,543 | = | 0.0% |
| Furniture and vehicles | 24 | €37,303 | €37,303 | = | 0.0% |
| Financial fixed assets | 28 | €491 | €491 | = | 0.0% |
| Current assets | 29/58 | €10,706 | €9,006 | -€1,700 | -15.9% |
| Amounts receivable within one year | 40/41 | €191 | €0 | -€191 | -100% |
| Trade receivables | 40 | €0 | - | = | |
| Other amounts receivable | 41 | €191 | €0 | -€191 | -100% |
| Cash at bank and in hand | 54/58 | €8,827 | €7,249 | -€1,579 | -17.9% |
| Deferred charges and accrued income | 490/1 | €1,687 | €1,757 | +€70 | +4.1% |
| Total equity and liabilities | 10/49 | €348,552 | €346,852 | -€1,700 | -0.5% |
| Equity | 10/15 | €71 | €1,757 | +€1,686 | +2,373% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €64,196 | €64,196 | = | 0.0% |
| Non-distributable reserves | 130/1 | €1,860 | €1,860 | = | 0.0% |
| Reserves not available under the articles | 1311 | €1,860 | €1,860 | = | 0.0% |
| Distributable reserves | 133 | €62,336 | €62,336 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€82,725 | -€81,039 | +€1,686 | +2.0% |
| Amounts payable | 17/49 | €348,481 | €345,095 | -€3,386 | -1.0% |
| Amounts payable after more than one year | 17 | €42,400 | €42,550 | +€150 | +0.4% |
| Financial debts | 170/4 | €40,000 | €40,000 | = | 0.0% |
| Other amounts payable | 178/9 | €2,400 | €2,550 | +€150 | +6.3% |
| Amounts payable within one year | 42/48 | €306,081 | €302,545 | -€3,536 | -1.2% |
| Current portion of amounts payable after more than one year | 42 | €10,299 | €0 | -€10,299 | -100% |
| Trade debts | 44 | €0 | €545 | +€545 | |
| Suppliers | 440/4 | €0 | €545 | +€545 | |
| Taxes, remuneration and social security | 45 | €175 | €177 | +€1 | +0.8% |
| Taxes | 450/3 | €175 | €177 | +€1 | +0.8% |
| Other amounts payable | 47/48 | €295,607 | €301,823 | +€6,216 | +2.1% |
| Accrued charges and deferred income | 492/3 | €0 | - | = | |
| Non-recurring operating income | 76A | €0 | - | = | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €0 | - | = | |
| Other operating charges | 640/8 | €612 | €602 | -€11 | -1.7% |
| Gross operating margin | 9900 | €3,403 | €2,610 | -€793 | -23.3% |
| Operating profit (loss) | 9901 | €2,791 | €2,009 | -€782 | -28.0% |
| Financial income | 75/76B | €0 | €0 | -€0 | -100% |
| Recurring financial income | 75 | €0 | €0 | -€0 | -100% |
| Non-recurring financial income | 76B | €0 | - | = | |
| Financial charges | 65/66B | €829 | €145 | -€683 | -82.5% |
| Recurring financial charges | 65 | €829 | €145 | -€683 | -82.5% |
| Profit (loss) for the period before taxes | 9903 | €1,962 | €1,863 | -€99 | -5.0% |
| Income taxes | 67/77 | €239 | €177 | -€63 | -26.1% |
| Profit (loss) for the period | 9904 | €1,723 | €1,686 | -€36 | -2.1% |
| Profit (loss) for the period to be appropriated | 9905 | €1,723 | €1,686 | -€36 | -2.1% |
Source: filed annual accounts (NBB), financial years ended 30 June 2024 and 30 June 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 15 October 2026 via checked.be.