VAN DEN EYNDE: 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 EYNDE
Largest movements
- Cash -€30,162
down €30,162 (-54.4%), from €55,441 to €25,279
mainly Net result for the year (-€31,941) and Investment in fixed assets (net) (-€29,959)
- Tangible fixed assets +€7,665
up €7,665 (+10.3%), from €74,408 to €82,073
of which Plant, machinery and equipment: +€13,122
- Stocks and contracts -€6,381
down €6,381 (-32.9%), from €19,402 to €13,022
of which Contracts in progress: -€6,531
- Receivables within one year +€2,321
up €2,321 (+6.6%), from €34,929 to €37,249
of which Other amounts receivable: +€3,727
- Profit (loss) carried forward -€31,941
down €31,941 (-37.5%), from €85,120 to €53,179
- Other debts +€12,979
up €12,979 (+124%), from €10,481 to €23,460
- Trade debts -€6,475
down €6,475 (-59.6%), from €10,873 to €4,398
- Gross operating margin -€42,351
down €42,351, from €33,875 to -€8,476
- Depreciation -€7,148
down €7,148 (-24.3%), from €29,442 to €22,294
- Taxes -€643
down €643 (-81.7%), from €787 to €144
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 | €189,302 | €162,541 | -€26,761 | -14.1% |
| Fixed assets | 21/28 | €74,408 | €82,073 | +€7,665 | +10.3% |
| Tangible fixed assets | 22/27 | €74,408 | €82,073 | +€7,665 | +10.3% |
| Land and buildings | 22 | €14,269 | €17,315 | +€3,047 | +21.4% |
| Plant, machinery and equipment | 23 | €21,645 | €34,768 | +€13,122 | +60.6% |
| Furniture and vehicles | 24 | €38,494 | €29,990 | -€8,504 | -22.1% |
| Current assets | 29/58 | €114,894 | €80,469 | -€34,426 | -30.0% |
| Stocks and contracts in progress | 3 | €19,402 | €13,022 | -€6,381 | -32.9% |
| Stocks | 30/36 | €1,350 | €1,500 | +€150 | +11.1% |
| Contracts in progress | 37 | €18,052 | €11,522 | -€6,531 | -36.2% |
| Amounts receivable within one year | 40/41 | €34,929 | €37,249 | +€2,321 | +6.6% |
| Trade receivables | 40 | €30,593 | €29,187 | -€1,407 | -4.6% |
| Other amounts receivable | 41 | €4,335 | €8,062 | +€3,727 | +86.0% |
| Cash at bank and in hand | 54/58 | €55,441 | €25,279 | -€30,162 | -54.4% |
| Deferred charges and accrued income | 490/1 | €5,123 | €4,919 | -€204 | -4.0% |
| Total equity and liabilities | 10/49 | €189,302 | €162,541 | -€26,761 | -14.1% |
| Equity | 10/15 | €162,697 | €130,756 | -€31,941 | -19.6% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €58,977 | €58,977 | = | 0.0% |
| 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 | €57,117 | €57,117 | = | 0.0% |
| Profit (loss) carried forward | 14 | €85,120 | €53,179 | -€31,941 | -37.5% |
| Amounts payable | 17/49 | €26,605 | €31,785 | +€5,180 | +19.5% |
| Amounts payable within one year | 42/48 | €26,567 | €31,753 | +€5,186 | +19.5% |
| Current portion of amounts payable after more than one year | 42 | €4,338 | €3,762 | -€576 | -13.3% |
| Trade debts | 44 | €10,873 | €4,398 | -€6,475 | -59.6% |
| Suppliers | 440/4 | €10,873 | €4,398 | -€6,475 | -59.6% |
| Taxes, remuneration and social security | 45 | €875 | €133 | -€742 | -84.8% |
| Taxes | 450/3 | €875 | €133 | -€742 | -84.8% |
| Other amounts payable | 47/48 | €10,481 | €23,460 | +€12,979 | +124% |
| Accrued charges and deferred income | 492/3 | €38 | €32 | -€6 | -15.0% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €29,442 | €22,294 | -€7,148 | -24.3% |
| Other operating charges | 640/8 | €693 | €570 | -€122 | -17.6% |
| Gross operating margin | 9900 | €33,875 | -€8,476 | -€42,351 | |
| Operating profit (loss) | 9901 | €3,740 | -€31,341 | -€35,081 | |
| Financial income | 75/76B | €1 | - | -€1 | |
| Recurring financial income | 75 | €1 | - | -€1 | |
| Financial charges | 65/66B | €622 | €456 | -€166 | -26.6% |
| Recurring financial charges | 65 | €622 | €456 | -€166 | -26.6% |
| Profit (loss) for the period before taxes | 9903 | €3,119 | -€31,797 | -€34,916 | |
| Income taxes | 67/77 | €787 | €144 | -€643 | -81.7% |
| Profit (loss) for the period | 9904 | €2,332 | -€31,941 | -€34,273 | |
| Profit (loss) for the period to be appropriated | 9905 | €2,332 | -€31,941 | -€34,273 |
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 23 October 2026 via checked.be.