VAN CAUWENBERG DIMITRIE: 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 CAUWENBERG DIMITRIE
Largest movements
- Cash +€74,643
up €74,643 (+98.1%), from €76,108 to €150,751
mainly Net result for the year (+€95,839) and Depreciation (+€67,233)
- Receivables within one year +€63,033
up €63,033 (+2,575%), from €2,448 to €65,481
of which Other amounts receivable: +€64,607
- Tangible fixed assets -€49,211
down €49,211 (-6.3%), from €782,941 to €733,730
of which Furniture and vehicles: -€41,649
- Reserves +€95,839
up €95,839 (+19.9%), from €482,008 to €577,847
- Tax, wage and social debts -€57,410
down €57,410 (-48.4%), from €118,621 to €61,211
of which Taxes: -€58,084
- Accrued charges and deferred income +€51,827
new in 2025: €51,827
- Gross operating margin -€195,629
down €195,629 (-37.7%), from €518,694 to €323,065
- Staff costs -€56,606
down €56,606 (-33.0%), from €171,748 to €115,142
- Taxes -€43,175
down €43,175 (-50.5%), from €85,460 to €42,286
- Depreciation +€15,741
up €15,741 (+30.6%), from €51,491 to €67,233
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 | €972,804 | €1,060,482 | +€87,678 | +9.0% |
| Fixed assets | 21/28 | €782,966 | €733,755 | -€49,211 | -6.3% |
| Tangible fixed assets | 22/27 | €782,941 | €733,730 | -€49,211 | -6.3% |
| Land and buildings | 22 | €623,668 | €618,832 | -€4,836 | -0.8% |
| Plant, machinery and equipment | 23 | €6,593 | €6,170 | -€423 | -6.4% |
| Furniture and vehicles | 24 | €137,107 | €95,458 | -€41,649 | -30.4% |
| Other tangible fixed assets | 26 | €15,572 | €13,269 | -€2,303 | -14.8% |
| Financial fixed assets | 28 | €25 | €25 | = | 0.0% |
| Current assets | 29/58 | €189,838 | €326,727 | +€136,889 | +72.1% |
| Amounts receivable within one year | 40/41 | €2,448 | €65,481 | +€63,033 | +2,575% |
| Trade receivables | 40 | €2,448 | €874 | -€1,574 | -64.3% |
| Other amounts receivable | 41 | - | €64,607 | +€64,607 | |
| Cash at bank and in hand | 54/58 | €76,108 | €150,751 | +€74,643 | +98.1% |
| Deferred charges and accrued income | 490/1 | €111,282 | €110,495 | -€787 | -0.7% |
| Total equity and liabilities | 10/49 | €972,804 | €1,060,482 | +€87,678 | +9.0% |
| Equity | 10/15 | €837,959 | €933,798 | +€95,839 | +11.4% |
| Contributions | 10/11 | €8,060 | €8,060 | = | 0.0% |
| Reserves | 13 | €482,008 | €577,847 | +€95,839 | +19.9% |
| Distributable reserves | 133 | €482,008 | €577,847 | +€95,839 | +19.9% |
| Profit (loss) carried forward | 14 | €347,891 | €347,891 | = | 0.0% |
| Amounts payable | 17/49 | €134,845 | €126,684 | -€8,161 | -6.1% |
| Amounts payable within one year | 42/48 | €134,845 | €74,858 | -€59,987 | -44.5% |
| Trade debts | 44 | €9,132 | €3,938 | -€5,194 | -56.9% |
| Suppliers | 440/4 | €9,132 | €3,938 | -€5,194 | -56.9% |
| Taxes, remuneration and social security | 45 | €118,621 | €61,211 | -€57,410 | -48.4% |
| Taxes | 450/3 | €102,481 | €44,397 | -€58,084 | -56.7% |
| Remuneration and social security | 454/9 | €16,140 | €16,814 | +€674 | +4.2% |
| Other amounts payable | 47/48 | €7,091 | €9,709 | +€2,618 | +36.9% |
| Accrued charges and deferred income | 492/3 | - | €51,827 | +€51,827 | |
| Non-recurring operating income | 76A | €6,047 | €6,153 | +€106 | +1.7% |
| Remuneration, social security and pensions | 62 | €171,748 | €115,142 | -€56,606 | -33.0% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €51,491 | €67,233 | +€15,741 | +30.6% |
| Other operating charges | 640/8 | €3,210 | €2,152 | -€1,057 | -32.9% |
| Non-recurring operating charges | 66A | €11,611 | - | -€11,611 | |
| Gross operating margin | 9900 | €518,694 | €323,065 | -€195,629 | -37.7% |
| Operating profit (loss) | 9901 | €280,635 | €138,538 | -€142,096 | -50.6% |
| Financial income | 75/76B | €1 | €58 | +€58 | +8,243% |
| Recurring financial income | 75 | €1 | €58 | +€58 | +8,243% |
| Financial charges | 65/66B | €211 | €472 | +€261 | +124% |
| Recurring financial charges | 65 | €211 | €472 | +€261 | +124% |
| Profit (loss) for the period before taxes | 9903 | €280,424 | €138,124 | -€142,300 | -50.7% |
| Income taxes | 67/77 | €85,460 | €42,286 | -€43,175 | -50.5% |
| Profit (loss) for the period | 9904 | €194,964 | €95,839 | -€99,125 | -50.8% |
| Profit (loss) for the period to be appropriated | 9905 | €194,964 | €95,839 | -€99,125 | -50.8% |
Source: filed annual accounts (NBB), financial years ended 30 June 2024 and 30 June 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 30 October 2026 via checked.be.