VAN DEN BUYS: 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 BUYS
Largest movements
- Cash +€116,573
up €116,573 (+119%), from €98,020 to €214,593
mainly Depreciation (+€57,638) and Stocks and contracts (+€45,240)
- Tangible fixed assets -€51,258
down €51,258 (-17.6%), from €290,941 to €239,683
of which Land and buildings: -€33,367
- Stocks and contracts -€45,240
down €45,240 (-21.6%), from €209,341 to €164,101
- Deferred charges and accrued income -€38,520
no longer reported in 2025 (was €38,520)
- Receivables within one year -€10,421
no longer reported in 2025 (was €10,421)
- Debts after one year -€70,833
down €70,833 (-31.6%), from €224,167 to €153,334
- Advances received +€25,902
new in 2025: €25,902
- Tax, wage and social debts -€25,631
down €25,631 (-80.2%), from €31,962 to €6,331
- Accrued charges and deferred income +€24,125
new in 2025: €24,125
- Other debts +€9,013
up €9,013 (+67.6%), from €13,337 to €22,350
- Gross operating margin -€111,140
down €111,140 (-58.7%), from €189,334 to €78,194
- Taxes -€27,362
down €27,362 (-90.5%), from €30,242 to €2,880
- Financial charges -€2,105
down €2,105 (-17.3%), from €12,146 to €10,040
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 | €647,243 | €618,377 | -€28,865 | -4.5% |
| Fixed assets | 21/28 | €290,941 | €239,683 | -€51,258 | -17.6% |
| Tangible fixed assets | 22/27 | €290,941 | €239,683 | -€51,258 | -17.6% |
| Land and buildings | 22 | €234,022 | €200,655 | -€33,367 | -14.3% |
| Plant, machinery and equipment | 23 | €34,148 | €25,691 | -€8,457 | -24.8% |
| Furniture and vehicles | 24 | €22,771 | €13,337 | -€9,434 | -41.4% |
| Current assets | 29/58 | €356,302 | €378,694 | +€22,392 | +6.3% |
| Stocks and contracts in progress | 3 | €209,341 | €164,101 | -€45,240 | -21.6% |
| Stocks | 30/36 | €209,341 | €164,101 | -€45,240 | -21.6% |
| Amounts receivable within one year | 40/41 | €10,421 | - | -€10,421 | |
| Other amounts receivable | 41 | €10,421 | - | -€10,421 | |
| Cash at bank and in hand | 54/58 | €98,020 | €214,593 | +€116,573 | +119% |
| Deferred charges and accrued income | 490/1 | €38,520 | - | -€38,520 | |
| Total equity and liabilities | 10/49 | €647,243 | €618,377 | -€28,865 | -4.5% |
| Equity | 10/15 | €300,061 | €306,356 | +€6,294 | +2.1% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €210,678 | €216,972 | +€6,294 | +3.0% |
| Non-distributable reserves | 130/1 | €1,860 | €1,860 | = | 0.0% |
| Reserves not available under the articles | 1311 | €1,860 | €1,860 | = | 0.0% |
| Distributable reserves | 133 | €208,818 | €215,112 | +€6,294 | +3.0% |
| Profit (loss) carried forward | 14 | €70,783 | €70,783 | = | 0.0% |
| Amounts payable | 17/49 | €347,181 | €312,022 | -€35,159 | -10.1% |
| Amounts payable after more than one year | 17 | €224,167 | €153,334 | -€70,833 | -31.6% |
| Financial debts | 170/4 | €224,167 | €153,334 | -€70,833 | -31.6% |
| Amounts payable within one year | 42/48 | €123,014 | €134,563 | +€11,549 | +9.4% |
| Current portion of amounts payable after more than one year | 42 | €70,833 | €70,833 | = | 0.0% |
| Trade debts | 44 | €6,882 | €9,147 | +€2,265 | +32.9% |
| Suppliers | 440/4 | €6,882 | €9,147 | +€2,265 | +32.9% |
| Advances received on contracts in progress | 46 | - | €25,902 | +€25,902 | |
| Taxes, remuneration and social security | 45 | €31,962 | €6,331 | -€25,631 | -80.2% |
| Taxes | 450/3 | €31,962 | €6,331 | -€25,631 | -80.2% |
| Other amounts payable | 47/48 | €13,337 | €22,350 | +€9,013 | +67.6% |
| Accrued charges and deferred income | 492/3 | - | €24,125 | +€24,125 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €56,161 | €57,638 | +€1,477 | +2.6% |
| Other operating charges | 640/8 | €3,023 | €1,956 | -€1,067 | -35.3% |
| Gross operating margin | 9900 | €189,334 | €78,194 | -€111,140 | -58.7% |
| Operating profit (loss) | 9901 | €130,150 | €18,600 | -€111,550 | -85.7% |
| Financial income | 75/76B | €1,298 | €615 | -€683 | -52.6% |
| Recurring financial income | 75 | €1,298 | €615 | -€683 | -52.6% |
| Financial charges | 65/66B | €12,146 | €10,040 | -€2,105 | -17.3% |
| Recurring financial charges | 65 | €12,146 | €10,040 | -€2,105 | -17.3% |
| Profit (loss) for the period before taxes | 9903 | €119,303 | €9,174 | -€110,128 | -92.3% |
| Income taxes | 67/77 | €30,242 | €2,880 | -€27,362 | -90.5% |
| Profit (loss) for the period | 9904 | €89,060 | €6,294 | -€82,766 | -92.9% |
| Profit (loss) for the period to be appropriated | 9905 | €89,060 | €6,294 | -€82,766 | -92.9% |
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 25 October 2026 via checked.be.