VAN CAILLIE & CO: 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 CAILLIE & CO
Largest movements
- Tangible fixed assets -€98,960
down €98,960 (-88.5%), from €111,848 to €12,888
of which Furniture and vehicles: -€63,600
- Cash -€62,316
down €62,316 (-29.6%), from €210,357 to €148,040
mainly Contributions, distributions and other (-€291,394) and Trade debts (-€149,903)
- Receivables within one year +€55,922
up €55,922 (+11.9%), from €471,513 to €527,435
of which Trade receivables: +€62,612
- Deferred charges and accrued income -€25,656
down €25,656 (-94.7%), from €27,104 to €1,447
- Trade debts -€149,903
down €149,903 (-57.5%), from €260,783 to €110,881
- Reserves -€78,710
down €78,710 (-27.0%), from €291,394 to €212,684
- Tax, wage and social debts +€74,065
up €74,065 (+1,513%), from €4,896 to €78,961
- Other debts +€33,750
up €33,750 (+15.5%), from €218,140 to €251,890
- Debts after one year -€14,388
down €14,388 (-100%), from €14,388 to €0
- Gross operating margin +€371,213
up €371,213 (+798%), from €46,503 to €417,716
- Taxes +€54,385
up €54,385 (+17,568%), from €310 to €54,694
- Other operating charges +€31,161
up €31,161 (+302%), from €10,312 to €41,472
- Financial charges +€10,810
up €10,810 (+1,310%), from €825 to €11,635
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 | €820,956 | €689,945 | -€131,011 | -16.0% |
| Fixed assets | 21/28 | €111,983 | €13,023 | -€98,960 | -88.4% |
| Tangible fixed assets | 22/27 | €111,848 | €12,888 | -€98,960 | -88.5% |
| Plant, machinery and equipment | 23 | €48,248 | €12,888 | -€35,360 | -73.3% |
| Furniture and vehicles | 24 | €63,600 | €0 | -€63,600 | -100% |
| Financial fixed assets | 28 | €135 | €135 | = | 0.0% |
| Current assets | 29/58 | €708,973 | €676,922 | -€32,051 | -4.5% |
| Amounts receivable within one year | 40/41 | €471,513 | €527,435 | +€55,922 | +11.9% |
| Trade receivables | 40 | €435,254 | €497,866 | +€62,612 | +14.4% |
| Other amounts receivable | 41 | €36,259 | €29,569 | -€6,690 | -18.5% |
| Cash at bank and in hand | 54/58 | €210,357 | €148,040 | -€62,316 | -29.6% |
| Deferred charges and accrued income | 490/1 | €27,104 | €1,447 | -€25,656 | -94.7% |
| Total equity and liabilities | 10/49 | €820,956 | €689,945 | -€131,011 | -16.0% |
| Equity | 10/15 | €301,394 | €222,684 | -€78,710 | -26.1% |
| Contributions | 10/11 | €10,000 | €10,000 | = | 0.0% |
| Reserves | 13 | €291,394 | €212,684 | -€78,710 | -27.0% |
| Distributable reserves | 133 | €291,394 | €212,684 | -€78,710 | -27.0% |
| Profit (loss) carried forward | 14 | - | €0 | = | |
| Amounts payable | 17/49 | €519,561 | €467,260 | -€52,301 | -10.1% |
| Amounts payable after more than one year | 17 | €14,388 | €0 | -€14,388 | -100% |
| Financial debts | 170/4 | €14,388 | €0 | -€14,388 | -100% |
| Amounts payable within one year | 42/48 | €505,174 | €456,120 | -€49,054 | -9.7% |
| Current portion of amounts payable after more than one year | 42 | €21,355 | €14,388 | -€6,967 | -32.6% |
| Trade debts | 44 | €260,783 | €110,881 | -€149,903 | -57.5% |
| Suppliers | 440/4 | €260,783 | €110,881 | -€149,903 | -57.5% |
| Taxes, remuneration and social security | 45 | €4,896 | €78,961 | +€74,065 | +1,513% |
| Taxes | 450/3 | €4,896 | €78,961 | +€74,065 | +1,513% |
| Other amounts payable | 47/48 | €218,140 | €251,890 | +€33,750 | +15.5% |
| Accrued charges and deferred income | 492/3 | - | €11,141 | +€11,141 | |
| Non-recurring operating income | 76A | €229 | €0 | -€229 | -100% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €98,960 | €98,960 | = | 0.0% |
| Other operating charges | 640/8 | €10,312 | €41,472 | +€31,161 | +302% |
| Gross operating margin | 9900 | €46,503 | €417,716 | +€371,213 | +798% |
| Operating profit (loss) | 9901 | -€62,769 | €277,283 | +€340,052 | |
| Financial income | 75/76B | €3,942 | €1,731 | -€2,211 | -56.1% |
| Recurring financial income | 75 | €3,942 | €1,731 | -€2,211 | -56.1% |
| Financial charges | 65/66B | €825 | €11,635 | +€10,810 | +1,310% |
| Recurring financial charges | 65 | €825 | €11,635 | +€10,810 | +1,310% |
| Profit (loss) for the period before taxes | 9903 | -€59,652 | €267,379 | +€327,030 | |
| Income taxes | 67/77 | €310 | €54,694 | +€54,385 | +17,568% |
| Profit (loss) for the period | 9904 | -€59,961 | €212,684 | +€272,645 | |
| Profit (loss) for the period to be appropriated | 9905 | -€59,961 | €212,684 | +€272,645 |
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 24 October 2026 via checked.be.