VAN DE VELDE KATRIEN: 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 DE VELDE KATRIEN
Largest movements
- Current investments -€82,442
down €82,442 (-33.0%), from €250,000 to €167,558
- Receivables after one year +€50,000
new in 2025: €50,000
- Receivables within one year +€11,469
up €11,469 (+130%), from €8,817 to €20,287
of which Other amounts receivable: +€15,043
- Other debts -€13,928
down €13,928 (-100%), from €13,928 to €0
- Tax, wage and social debts -€9,341
down €9,341 (-57.6%), from €16,212 to €6,871
- Gross operating margin -€27,616
down €27,616 (-87.4%), from €31,589 to €3,974
- Taxes -€9,178
down €9,178 (-87.6%), from €10,472 to €1,293
- Financial income -€5,847
down €5,847 (-83.7%), from €6,986 to €1,139
- Financial charges +€5,092
up €5,092, from -€4,925 to €167
- Depreciation -€4,940
down €4,940 (-100%), from €4,940 to €0
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 | €264,136 | €242,612 | -€21,524 | -8.1% |
| Fixed assets | 21/28 | €50 | €50 | = | 0.0% |
| Tangible fixed assets | 22/27 | €0 | - | = | |
| Furniture and vehicles | 24 | €0 | - | = | |
| Financial fixed assets | 28 | €50 | €50 | = | 0.0% |
| Current assets | 29/58 | €264,086 | €242,562 | -€21,524 | -8.2% |
| Amounts receivable after more than one year | 29 | - | €50,000 | +€50,000 | |
| Other amounts receivable | 291 | - | €50,000 | +€50,000 | |
| Amounts receivable within one year | 40/41 | €8,817 | €20,287 | +€11,469 | +130% |
| Trade receivables | 40 | €8,817 | €5,244 | -€3,573 | -40.5% |
| Other amounts receivable | 41 | €0 | €15,043 | +€15,043 | |
| Current investments | 50/53 | €250,000 | €167,558 | -€82,442 | -33.0% |
| Cash at bank and in hand | 54/58 | €2,742 | €3,807 | +€1,065 | +38.8% |
| Deferred charges and accrued income | 490/1 | €2,526 | €911 | -€1,615 | -63.9% |
| Total equity and liabilities | 10/49 | €264,136 | €242,612 | -€21,524 | -8.1% |
| Equity | 10/15 | €230,324 | €231,976 | +€1,652 | +0.7% |
| Contributions | 10/11 | €100 | €100 | = | 0.0% |
| Reserves | 13 | €230,224 | €231,876 | +€1,652 | +0.7% |
| Distributable reserves | 133 | €230,224 | €231,876 | +€1,652 | +0.7% |
| Profit (loss) carried forward | 14 | €0 | €0 | = | |
| Amounts payable | 17/49 | €33,812 | €10,636 | -€23,176 | -68.5% |
| Amounts payable within one year | 42/48 | €30,535 | €7,061 | -€23,474 | -76.9% |
| Trade debts | 44 | €394 | €189 | -€205 | -52.0% |
| Suppliers | 440/4 | €394 | €189 | -€205 | -52.0% |
| Taxes, remuneration and social security | 45 | €16,212 | €6,871 | -€9,341 | -57.6% |
| Taxes | 450/3 | €16,212 | €6,871 | -€9,341 | -57.6% |
| Other amounts payable | 47/48 | €13,928 | €0 | -€13,928 | -100% |
| Accrued charges and deferred income | 492/3 | €3,277 | €3,575 | +€298 | +9.1% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €4,940 | €0 | -€4,940 | -100% |
| Other operating charges | 640/8 | €1,572 | €2,000 | +€428 | +27.3% |
| Gross operating margin | 9900 | €31,589 | €3,974 | -€27,616 | -87.4% |
| Operating profit (loss) | 9901 | €25,077 | €1,973 | -€23,104 | -92.1% |
| Financial income | 75/76B | €6,986 | €1,139 | -€5,847 | -83.7% |
| Recurring financial income | 75 | €6,986 | €1,139 | -€5,847 | -83.7% |
| Financial charges | 65/66B | -€4,925 | €167 | +€5,092 | |
| Recurring financial charges | 65 | -€4,925 | €167 | +€5,092 | |
| Profit (loss) for the period before taxes | 9903 | €36,988 | €2,946 | -€34,042 | -92.0% |
| Income taxes | 67/77 | €10,472 | €1,293 | -€9,178 | -87.6% |
| Profit (loss) for the period | 9904 | €26,516 | €1,652 | -€24,864 | -93.8% |
| Profit (loss) for the period to be appropriated | 9905 | €26,516 | €1,652 | -€24,864 | -93.8% |
Source: filed annual accounts (NBB), financial years ended 30 September 2024 and 30 September 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 27 October 2026 via checked.be.