VAN BELLE TIJL: 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 BELLE TIJL
Largest movements
- Cash -€12,564
down €12,564 (-48.2%), from €26,092 to €13,528
mainly Tax, wage and social debts (-€5,365) and Other debts (-€4,783)
- Receivables within one year +€2,923
new in 2025: €2,923
- Tangible fixed assets -€2,266
down €2,266 (-28.3%), from €8,013 to €5,747
of which Plant, machinery and equipment: -€2,667
- Tax, wage and social debts -€5,365
down €5,365 (-100%), from €5,365 to €0
- Other debts -€4,783
down €4,783 (-78.9%), from €6,066 to €1,283
- Reserves -€1,760
down €1,760 (-8.9%), from €19,675 to €17,915
- Gross operating margin -€32,103
down €32,103 (-91.8%), from €34,956 to €2,852
- Taxes -€4,937
down €4,937 (-100%), from €4,937 to €0
- Depreciation -€1,710
down €1,710 (-32.3%), from €5,287 to €3,577
- Other operating charges -€791
down €791 (-44.3%), from €1,785 to €994
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 | €34,105 | €22,198 | -€11,907 | -34.9% |
| Fixed assets | 21/28 | €8,013 | €5,747 | -€2,266 | -28.3% |
| Tangible fixed assets | 22/27 | €8,013 | €5,747 | -€2,266 | -28.3% |
| Plant, machinery and equipment | 23 | €4,656 | €1,989 | -€2,667 | -57.3% |
| Furniture and vehicles | 24 | €3,357 | €3,758 | +€401 | +12.0% |
| Current assets | 29/58 | €26,092 | €16,451 | -€9,642 | -37.0% |
| Amounts receivable within one year | 40/41 | - | €2,923 | +€2,923 | |
| Other amounts receivable | 41 | - | €2,923 | +€2,923 | |
| Cash at bank and in hand | 54/58 | €26,092 | €13,528 | -€12,564 | -48.2% |
| Total equity and liabilities | 10/49 | €34,105 | €22,198 | -€11,907 | -34.9% |
| Equity | 10/15 | €22,675 | €20,915 | -€1,760 | -7.8% |
| Contributions | 10/11 | €3,000 | €3,000 | = | 0.0% |
| Reserves | 13 | €19,675 | €17,915 | -€1,760 | -8.9% |
| Distributable reserves | 133 | €19,675 | €17,915 | -€1,760 | -8.9% |
| Amounts payable | 17/49 | €11,430 | €1,283 | -€10,148 | -88.8% |
| Amounts payable within one year | 42/48 | €11,430 | €1,283 | -€10,148 | -88.8% |
| Taxes, remuneration and social security | 45 | €5,365 | €0 | -€5,365 | -100% |
| Taxes | 450/3 | €5,365 | €0 | -€5,365 | -100% |
| Other amounts payable | 47/48 | €6,066 | €1,283 | -€4,783 | -78.9% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €5,287 | €3,577 | -€1,710 | -32.3% |
| Other operating charges | 640/8 | €1,785 | €994 | -€791 | -44.3% |
| Non-recurring operating charges | 66A | €3,078 | €0 | -€3,078 | -100% |
| Gross operating margin | 9900 | €34,956 | €2,852 | -€32,103 | -91.8% |
| Operating profit (loss) | 9901 | €24,805 | -€1,719 | -€26,524 | |
| Financial income | 75/76B | €2 | €0 | -€2 | -100% |
| Recurring financial income | 75 | €2 | €0 | -€2 | -100% |
| Financial charges | 65/66B | €195 | €40 | -€154 | -79.2% |
| Recurring financial charges | 65 | €195 | €40 | -€154 | -79.2% |
| Profit (loss) for the period before taxes | 9903 | €24,612 | -€1,760 | -€26,372 | |
| Income taxes | 67/77 | €4,937 | €0 | -€4,937 | -100% |
| Profit (loss) for the period | 9904 | €19,675 | -€1,760 | -€21,434 | |
| Profit (loss) for the period to be appropriated | 9905 | €19,675 | -€1,760 | -€21,434 |
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 27 October 2026 via checked.be.