VAN BUYNDEREN: what changed
VAN BUYNDEREN
Largest movements
- Receivables within one year +€6,842
up €6,842 (+243%), from €2,814 to €9,656
of which Trade receivables: +€9,656
- Cash -€6,716
down €6,716 (-14.6%), from €46,123 to €39,407
mainly Contributions, distributions and other (-€53,519) and Receivables within one year (-€6,842)
- Tangible fixed assets -€3,035
down €3,035 (-22.4%), from €13,537 to €10,502
of which Other tangible fixed assets: -€1,731
- Profit (loss) carried forward -€11,150
no longer reported in 2025 (was €11,150)
- Other debts +€10,453
up €10,453 (+42.1%), from €24,828 to €35,282
- Current portion of long-term debt -€4,547
no longer reported in 2025 (was €4,547)
- Tax, wage and social debts +€3,859
up €3,859 (+20.9%), from €18,464 to €22,323
- Trade debts -€921
down €921 (-83.8%), from €1,098 to €177
- Gross operating margin +€24,173
up €24,173 (+58.0%), from €41,704 to €65,877
- Taxes +€6,311
up €6,311 (+58.1%), from €10,860 to €17,171
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 | €62,474 | €60,182 | -€2,293 | -3.7% |
| Fixed assets | 21/28 | €13,537 | €10,502 | -€3,035 | -22.4% |
| Tangible fixed assets | 22/27 | €13,537 | €10,502 | -€3,035 | -22.4% |
| Furniture and vehicles | 24 | €1,944 | €640 | -€1,304 | -67.1% |
| Other tangible fixed assets | 26 | €11,593 | €9,862 | -€1,731 | -14.9% |
| Current assets | 29/58 | €48,937 | €49,679 | +€742 | +1.5% |
| Amounts receivable within one year | 40/41 | €2,814 | €9,656 | +€6,842 | +243% |
| Trade receivables | 40 | - | €9,656 | +€9,656 | |
| Other amounts receivable | 41 | €2,814 | - | -€2,814 | |
| Cash at bank and in hand | 54/58 | €46,123 | €39,407 | -€6,716 | -14.6% |
| Deferred charges and accrued income | 490/1 | - | €617 | +€617 | |
| Total equity and liabilities | 10/49 | €62,474 | €60,182 | -€2,293 | -3.7% |
| Equity | 10/15 | €13,150 | €2,000 | -€11,150 | -84.8% |
| Contributions | 10/11 | €2,000 | €2,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €11,150 | - | -€11,150 | |
| Amounts payable | 17/49 | €49,325 | €58,182 | +€8,857 | +18.0% |
| Amounts payable within one year | 42/48 | €48,937 | €57,782 | +€8,845 | +18.1% |
| Current portion of amounts payable after more than one year | 42 | €4,547 | - | -€4,547 | |
| Trade debts | 44 | €1,098 | €177 | -€921 | -83.8% |
| Suppliers | 440/4 | €1,098 | €177 | -€921 | -83.8% |
| Taxes, remuneration and social security | 45 | €18,464 | €22,323 | +€3,859 | +20.9% |
| Taxes | 450/3 | €18,464 | €22,323 | +€3,859 | +20.9% |
| Other amounts payable | 47/48 | €24,828 | €35,282 | +€10,453 | +42.1% |
| Accrued charges and deferred income | 492/3 | €387 | €400 | +€12 | +3.2% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €2,840 | €3,035 | +€195 | +6.9% |
| Other operating charges | 640/8 | €707 | €965 | +€258 | +36.4% |
| Gross operating margin | 9900 | €41,704 | €65,877 | +€24,173 | +58.0% |
| Operating profit (loss) | 9901 | €38,157 | €61,878 | +€23,720 | +62.2% |
| Financial income | 75/76B | €539 | - | -€539 | |
| Recurring financial income | 75 | €539 | - | -€539 | |
| Financial charges | 65/66B | €2,587 | €2,338 | -€248 | -9.6% |
| Recurring financial charges | 65 | €2,587 | €2,338 | -€248 | -9.6% |
| Profit (loss) for the period before taxes | 9903 | €36,109 | €59,539 | +€23,430 | +64.9% |
| Income taxes | 67/77 | €10,860 | €17,171 | +€6,311 | +58.1% |
| Profit (loss) for the period | 9904 | €25,249 | €42,369 | +€17,119 | +67.8% |
| Profit (loss) for the period to be appropriated | 9905 | €25,249 | €42,369 | +€17,119 | +67.8% |
Next steps
Calculation and sources
Source: filed annual accounts (NBB), financial years ended 31 December 2024 and 31 December 2025. Green is a favourable move for that line, red an unfavourable one. Prepared on 6 November 2026 via checked.be.