VAN AUDENHOVEN: 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.
VAN AUDENHOVEN
Largest movements
- Current investments -€7,689
down €7,689 (-19.2%), from €39,943 to €32,254
- Receivables within one year -€2,456
down €2,456 (-7.0%), from €35,169 to €32,713
of which Other amounts receivable: -€3,176
- Stocks and contracts -€1,893
down €1,893 (-35.0%), from €5,410 to €3,517
- Cash +€1,296
up €1,296 (+78.9%), from €1,642 to €2,938
mainly Current investments (+€7,689) and Receivables within one year (+€2,456)
- Reserves -€7,535
down €7,535 (-15.5%), from €48,576 to €41,041
- Trade debts -€2,424
down €2,424 (-39.3%), from €6,161 to €3,737
- Other debts -€1,801
down €1,801 (-23.4%), from €7,702 to €5,901
- Gross operating margin +€4,768
up €4,768 (+94.0%), from -€5,070 to -€303
- Taxes +€689
up €689, from -€525 to €164
- Other operating charges -€389
down €389 (-22.1%), from €1,760 to €1,370
- Financial income +€361
up €361 (+80.4%), from €449 to €811
- Financial charges -€352
down €352 (-18.9%), from €1,861 to €1,509
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 | €82,412 | €71,670 | -€10,742 | -13.0% |
| Fixed assets | 21/28 | €248 | €248 | = | 0.0% |
| Financial fixed assets | 28 | €248 | €248 | = | 0.0% |
| Current assets | 29/58 | €82,164 | €71,422 | -€10,742 | -13.1% |
| Stocks and contracts in progress | 3 | €5,410 | €3,517 | -€1,893 | -35.0% |
| Stocks | 30/36 | €5,410 | €3,517 | -€1,893 | -35.0% |
| Amounts receivable within one year | 40/41 | €35,169 | €32,713 | -€2,456 | -7.0% |
| Trade receivables | 40 | €26,663 | €27,383 | +€720 | +2.7% |
| Other amounts receivable | 41 | €8,506 | €5,330 | -€3,176 | -37.3% |
| Current investments | 50/53 | €39,943 | €32,254 | -€7,689 | -19.2% |
| Cash at bank and in hand | 54/58 | €1,642 | €2,938 | +€1,296 | +78.9% |
| Total equity and liabilities | 10/49 | €82,412 | €71,670 | -€10,742 | -13.0% |
| Equity | 10/15 | €67,168 | €59,633 | -€7,535 | -11.2% |
| Contributions | 10/11 | €18,592 | €18,592 | = | 0.0% |
| Reserves | 13 | €48,576 | €41,041 | -€7,535 | -15.5% |
| Distributable reserves | 133 | €48,576 | €41,041 | -€7,535 | -15.5% |
| Amounts payable | 17/49 | €15,244 | €12,037 | -€3,207 | -21.0% |
| Amounts payable within one year | 42/48 | €15,244 | €11,437 | -€3,807 | -25.0% |
| Trade debts | 44 | €6,161 | €3,737 | -€2,424 | -39.3% |
| Suppliers | 440/4 | €6,161 | €3,737 | -€2,424 | -39.3% |
| Taxes, remuneration and social security | 45 | €1,382 | €1,800 | +€418 | +30.2% |
| Taxes | 450/3 | €1,382 | €1,800 | +€418 | +30.2% |
| Other amounts payable | 47/48 | €7,702 | €5,901 | -€1,801 | -23.4% |
| Accrued charges and deferred income | 492/3 | - | €600 | +€600 | |
| Other operating charges | 640/8 | €1,760 | €1,370 | -€389 | -22.1% |
| Gross operating margin | 9900 | -€5,070 | -€303 | +€4,768 | +94.0% |
| Operating profit (loss) | 9901 | -€6,830 | -€1,673 | +€5,157 | +75.5% |
| Financial income | 75/76B | €449 | €811 | +€361 | +80.4% |
| Recurring financial income | 75 | €449 | €811 | +€361 | +80.4% |
| Financial charges | 65/66B | €1,861 | €1,509 | -€352 | -18.9% |
| Recurring financial charges | 65 | €1,861 | €1,509 | -€352 | -18.9% |
| Profit (loss) for the period before taxes | 9903 | -€8,241 | -€2,371 | +€5,870 | +71.2% |
| Income taxes | 67/77 | -€525 | €164 | +€689 | |
| Profit (loss) for the period | 9904 | -€7,717 | -€2,535 | +€5,182 | +67.1% |
| Profit (loss) for the period to be appropriated | 9905 | -€7,717 | -€2,535 | +€5,182 | +67.1% |
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 18 October 2026 via checked.be.