VAN DEN ABEELE KATJA: 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 DEN ABEELE KATJA
Largest movements
- Tangible fixed assets -€9,320
down €9,320 (-29.1%), from €31,985 to €22,665
of which Furniture and vehicles: -€8,841
- Receivables within one year -€6,056
down €6,056 (-5.9%), from €103,080 to €97,023
- Cash -€5,209
down €5,209 (-90.0%), from €5,787 to €578
mainly Contributions, distributions and other (-€23,350) and Debts after one year (-€7,332)
- Reserves -€23,350
down €23,350 (-25.8%), from €90,419 to €67,069
- Other debts +€11,350
up €11,350 (+94.6%), from €12,000 to €23,350
- Debts after one year -€7,332
down €7,332 (-38.8%), from €18,887 to €11,555
- Profit (loss) carried forward -€4,552
new in 2025: -€4,552
- Trade debts -€3,189
down €3,189 (-83.1%), from €3,837 to €648
- Gross operating margin -€7,415
down €7,415 (-39.5%), from €18,772 to €11,357
- Financial income -€1,183
down €1,183 (-18.9%), from €6,246 to €5,064
- Financial charges -€590
down €590 (-17.2%), from €3,432 to €2,842
- Other operating charges -€512
down €512 (-14.6%), from €3,514 to €3,001
- Taxes -€428
down €428 (-7.3%), from €5,853 to €5,425
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 | €148,432 | €126,371 | -€22,062 | -14.9% |
| Fixed assets | 21/28 | €31,985 | €22,665 | -€9,320 | -29.1% |
| Tangible fixed assets | 22/27 | €31,985 | €22,665 | -€9,320 | -29.1% |
| Plant, machinery and equipment | 23 | €27 | €2 | -€25 | -92.7% |
| Furniture and vehicles | 24 | €30,595 | €21,754 | -€8,841 | -28.9% |
| Other tangible fixed assets | 26 | €1,363 | €909 | -€454 | -33.3% |
| Current assets | 29/58 | €116,447 | €103,706 | -€12,741 | -10.9% |
| Amounts receivable within one year | 40/41 | €103,080 | €97,023 | -€6,056 | -5.9% |
| Other amounts receivable | 41 | €103,080 | €97,023 | -€6,056 | -5.9% |
| Cash at bank and in hand | 54/58 | €5,787 | €578 | -€5,209 | -90.0% |
| Deferred charges and accrued income | 490/1 | €7,581 | €6,105 | -€1,476 | -19.5% |
| Total equity and liabilities | 10/49 | €148,432 | €126,371 | -€22,062 | -14.9% |
| Equity | 10/15 | €103,019 | €75,117 | -€27,902 | -27.1% |
| Contributions | 10/11 | €12,600 | €12,600 | = | 0.0% |
| Reserves | 13 | €90,419 | €67,069 | -€23,350 | -25.8% |
| Distributable reserves | 133 | €90,419 | €67,069 | -€23,350 | -25.8% |
| Profit (loss) carried forward | 14 | - | -€4,552 | -€4,552 | |
| Amounts payable | 17/49 | €45,413 | €51,254 | +€5,840 | +12.9% |
| Amounts payable after more than one year | 17 | €18,887 | €11,555 | -€7,332 | -38.8% |
| Financial debts | 170/4 | €18,887 | €11,555 | -€7,332 | -38.8% |
| Amounts payable within one year | 42/48 | €26,527 | €39,699 | +€13,172 | +49.7% |
| Current portion of amounts payable after more than one year | 42 | €7,048 | €7,332 | +€284 | +4.0% |
| Financial debts | 43 | - | €2,500 | +€2,500 | |
| Other loans | 439 | - | €2,500 | +€2,500 | |
| Trade debts | 44 | €3,837 | €648 | -€3,189 | -83.1% |
| Suppliers | 440/4 | €3,837 | €648 | -€3,189 | -83.1% |
| Taxes, remuneration and social security | 45 | €3,641 | €5,869 | +€2,228 | +61.2% |
| Taxes | 450/3 | €3,641 | €5,383 | +€1,742 | +47.8% |
| Remuneration and social security | 454/9 | - | €486 | +€486 | |
| Other amounts payable | 47/48 | €12,000 | €23,350 | +€11,350 | +94.6% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €9,397 | €9,703 | +€306 | +3.3% |
| Other operating charges | 640/8 | €3,514 | €3,001 | -€512 | -14.6% |
| Gross operating margin | 9900 | €18,772 | €11,357 | -€7,415 | -39.5% |
| Operating profit (loss) | 9901 | €5,861 | -€1,348 | -€7,209 | |
| Financial income | 75/76B | €6,246 | €5,064 | -€1,183 | -18.9% |
| Recurring financial income | 75 | €6,246 | €5,064 | -€1,183 | -18.9% |
| Financial charges | 65/66B | €3,432 | €2,842 | -€590 | -17.2% |
| Recurring financial charges | 65 | €3,432 | €2,842 | -€590 | -17.2% |
| Profit (loss) for the period before taxes | 9903 | €8,676 | €874 | -€7,802 | -89.9% |
| Income taxes | 67/77 | €5,853 | €5,425 | -€428 | -7.3% |
| Profit (loss) for the period | 9904 | €2,823 | -€4,552 | -€7,374 | |
| Profit (loss) for the period to be appropriated | 9905 | €2,823 | -€4,552 | -€7,374 |
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 13 October 2026 via checked.be.