Van Den Boom Eric: 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 Boom Eric
Largest movements
- Cash -€46,179
down €46,179 (-43.4%), from €106,447 to €60,268
mainly Contributions, distributions and other (-€78,115) and Debts after one year (-€11,411)
- Tangible fixed assets -€12,488
down €12,488 (-27.5%), from €45,452 to €32,963
of which Furniture and vehicles: -€13,003
- Receivables within one year +€7,506
up €7,506 (+106%), from €7,090 to €14,596
of which Trade receivables: +€4,318
- Reserves -€46,600
down €46,600 (-63.3%), from €73,600 to €27,000
- Debts after one year -€11,411
down €11,411 (-40.3%), from €28,342 to €16,930
- Short-term financial debts +€6,792
up €6,792 (+81.9%), from €8,295 to €15,087
- Tax, wage and social debts -€4,127
down €4,127 (-50.7%), from €8,137 to €4,010
of which Taxes: -€4,127
- Trade debts +€2,942
up €2,942 (+76.8%), from €3,832 to €6,774
- Gross operating margin +€21,428
up €21,428 (+60.8%), from €35,233 to €56,661
- Taxes +€3,913
up €3,913 (+89.8%), from €4,356 to €8,268
- Financial charges -€1,914
down €1,914 (-45.3%), from €4,229 to €2,315
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 | €159,977 | €108,948 | -€51,028 | -31.9% |
| Fixed assets | 21/28 | €45,512 | €33,023 | -€12,488 | -27.4% |
| Tangible fixed assets | 22/27 | €45,452 | €32,963 | -€12,488 | -27.5% |
| Plant, machinery and equipment | 23 | - | €514 | +€514 | |
| Furniture and vehicles | 24 | €45,452 | €32,449 | -€13,003 | -28.6% |
| Financial fixed assets | 28 | €60 | €60 | = | 0.0% |
| Current assets | 29/58 | €114,465 | €75,925 | -€38,540 | -33.7% |
| Amounts receivable within one year | 40/41 | €7,090 | €14,596 | +€7,506 | +106% |
| Trade receivables | 40 | €6,342 | €10,660 | +€4,318 | +68.1% |
| Other amounts receivable | 41 | €747 | €3,936 | +€3,188 | +427% |
| Cash at bank and in hand | 54/58 | €106,447 | €60,268 | -€46,179 | -43.4% |
| Deferred charges and accrued income | 490/1 | €929 | €1,061 | +€133 | +14.3% |
| Total equity and liabilities | 10/49 | €159,977 | €108,948 | -€51,028 | -31.9% |
| Equity | 10/15 | €74,635 | €28,009 | -€46,626 | -62.5% |
| Contributions | 10/11 | €1,000 | €1,000 | = | 0.0% |
| Reserves | 13 | €73,600 | €27,000 | -€46,600 | -63.3% |
| Distributable reserves | 133 | €73,600 | €27,000 | -€46,600 | -63.3% |
| Profit (loss) carried forward | 14 | €35 | €9 | -€26 | -75.0% |
| Amounts payable | 17/49 | €85,342 | €80,939 | -€4,402 | -5.2% |
| Amounts payable after more than one year | 17 | €28,342 | €16,930 | -€11,411 | -40.3% |
| Financial debts | 170/4 | €28,342 | €16,930 | -€11,411 | -40.3% |
| Amounts payable within one year | 42/48 | €53,935 | €60,942 | +€7,008 | +13.0% |
| Current portion of amounts payable after more than one year | 42 | €10,984 | €11,411 | +€427 | +3.9% |
| Financial debts | 43 | €8,295 | €15,087 | +€6,792 | +81.9% |
| Credit institutions | 430/8 | €8,295 | €15,087 | +€6,792 | +81.9% |
| Trade debts | 44 | €3,832 | €6,774 | +€2,942 | +76.8% |
| Suppliers | 440/4 | €3,832 | €6,774 | +€2,942 | +76.8% |
| Taxes, remuneration and social security | 45 | €8,137 | €4,010 | -€4,127 | -50.7% |
| Taxes | 450/3 | €7,977 | €3,850 | -€4,127 | -51.7% |
| Remuneration and social security | 454/9 | €160 | €160 | = | 0.0% |
| Other amounts payable | 47/48 | €22,687 | €23,660 | +€973 | +4.3% |
| Accrued charges and deferred income | 492/3 | €3,066 | €3,067 | +€1 | 0.0% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €14,067 | €14,130 | +€62 | +0.4% |
| Other operating charges | 640/8 | €320 | €468 | +€148 | +46.2% |
| Gross operating margin | 9900 | €35,233 | €56,661 | +€21,428 | +60.8% |
| Operating profit (loss) | 9901 | €20,846 | €42,064 | +€21,218 | +102% |
| Financial income | 75/76B | €0 | €8 | +€8 | +20,650% |
| Recurring financial income | 75 | €0 | €8 | +€8 | +20,650% |
| Financial charges | 65/66B | €4,229 | €2,315 | -€1,914 | -45.3% |
| Recurring financial charges | 65 | €4,229 | €2,315 | -€1,914 | -45.3% |
| Profit (loss) for the period before taxes | 9903 | €16,617 | €39,757 | +€23,140 | +139% |
| Income taxes | 67/77 | €4,356 | €8,268 | +€3,913 | +89.8% |
| Profit (loss) for the period | 9904 | €12,262 | €31,489 | +€19,227 | +157% |
| Profit (loss) for the period to be appropriated | 9905 | €12,262 | €31,489 | +€19,227 | +157% |
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 25 October 2026 via checked.be.