VAN AUTRYVE ELS BV: 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 AUTRYVE ELS BV
Largest movements
- Cash +€91,762
up €91,762 (+53.9%), from €170,384 to €262,146
mainly Net result for the year (+€118,073) and Other debts (+€104,858)
- Tangible fixed assets +€29,464
up €29,464 (+11.1%), from €265,216 to €294,680
of which Furniture and vehicles: +€46,998
- Receivables within one year -€14,860
down €14,860 (-20.1%), from €74,104 to €59,244
of which Trade receivables: -€7,924
- Other debts +€104,858
up €104,858 (+2,062%), from €5,086 to €109,944
- Tax, wage and social debts +€12,854
up €12,854 (+122%), from €10,547 to €23,401
- Reserves -€10,362
down €10,362 (-1.6%), from €662,380 to €652,018
- Gross operating margin +€27,658
up €27,658 (+14.8%), from €187,383 to €215,041
- Financial charges +€7,114
up €7,114 (+1,314%), from €541 to €7,656
- Taxes +€6,650
up €6,650 (+14.6%), from €45,407 to €52,057
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 | €709,999 | €816,115 | +€106,116 | +14.9% |
| Fixed assets | 21/28 | €265,261 | €294,725 | +€29,464 | +11.1% |
| Tangible fixed assets | 22/27 | €265,216 | €294,680 | +€29,464 | +11.1% |
| Land and buildings | 22 | €238,951 | €222,869 | -€16,081 | -6.7% |
| Plant, machinery and equipment | 23 | €11,598 | €10,146 | -€1,452 | -12.5% |
| Furniture and vehicles | 24 | €14,667 | €61,665 | +€46,998 | +320% |
| Financial fixed assets | 28 | €45 | €45 | = | 0.0% |
| Current assets | 29/58 | €444,738 | €521,390 | +€76,652 | +17.2% |
| Amounts receivable within one year | 40/41 | €74,104 | €59,244 | -€14,860 | -20.1% |
| Trade receivables | 40 | €67,169 | €59,244 | -€7,924 | -11.8% |
| Other amounts receivable | 41 | €6,936 | €0 | -€6,936 | -100% |
| Current investments | 50/53 | €200,000 | €200,000 | = | 0.0% |
| Cash at bank and in hand | 54/58 | €170,384 | €262,146 | +€91,762 | +53.9% |
| Deferred charges and accrued income | 490/1 | €250 | €0 | -€250 | -100% |
| Total equity and liabilities | 10/49 | €709,999 | €816,115 | +€106,116 | +14.9% |
| Equity | 10/15 | €687,150 | €676,787 | -€10,362 | -1.5% |
| Contributions | 10/11 | €19,000 | €19,000 | = | 0.0% |
| Reserves | 13 | €662,380 | €652,018 | -€10,362 | -1.6% |
| Distributable reserves | 133 | €662,380 | €652,018 | -€10,362 | -1.6% |
| Profit (loss) carried forward | 14 | €5,769 | €5,769 | = | 0.0% |
| Amounts payable | 17/49 | €22,849 | €139,328 | +€116,479 | +510% |
| Amounts payable within one year | 42/48 | €22,849 | €139,328 | +€116,479 | +510% |
| Trade debts | 44 | €7,216 | €5,983 | -€1,233 | -17.1% |
| Suppliers | 440/4 | €7,216 | €5,983 | -€1,233 | -17.1% |
| Taxes, remuneration and social security | 45 | €10,547 | €23,401 | +€12,854 | +122% |
| Taxes | 450/3 | €10,547 | €23,401 | +€12,854 | +122% |
| Other amounts payable | 47/48 | €5,086 | €109,944 | +€104,858 | +2,062% |
| Non-recurring operating income | 76A | - | €4,600 | +€4,600 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €33,097 | €34,430 | +€1,333 | +4.0% |
| Other operating charges | 640/8 | €2,601 | €2,825 | +€225 | +8.6% |
| Non-recurring operating charges | 66A | €0 | - | = | |
| Gross operating margin | 9900 | €187,383 | €215,041 | +€27,658 | +14.8% |
| Operating profit (loss) | 9901 | €151,686 | €177,785 | +€26,099 | +17.2% |
| Financial income | 75/76B | €701 | €2 | -€700 | -99.8% |
| Recurring financial income | 75 | €701 | €2 | -€700 | -99.8% |
| Financial charges | 65/66B | €541 | €7,656 | +€7,114 | +1,314% |
| Recurring financial charges | 65 | €541 | €7,656 | +€7,114 | +1,314% |
| Profit (loss) for the period before taxes | 9903 | €151,845 | €170,131 | +€18,285 | +12.0% |
| Income taxes | 67/77 | €45,407 | €52,057 | +€6,650 | +14.6% |
| Profit (loss) for the period | 9904 | €106,438 | €118,073 | +€11,635 | +10.9% |
| Profit (loss) for the period to be appropriated | 9905 | €106,438 | €118,073 | +€11,635 | +10.9% |
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 19 October 2026 via checked.be.