VAN DEN EYNDE TOM: 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 TOM
Largest movements
- Tangible fixed assets +€93,709
up €93,709 (+44.3%), from €211,409 to €305,119
of which Land and buildings: +€93,894
- Receivables within one year -€9,062
down €9,062 (-78.7%), from €11,522 to €2,460
of which Other amounts receivable: -€5,248
- Cash -€7,000
down €7,000 (-27.4%), from €25,534 to €18,534
mainly Investment in fixed assets (net) (-€126,978) and Other debts (-€19,690)
- Debts after one year +€73,437
up €73,437 (+186%), from €39,466 to €112,904
- Other debts -€19,690
down €19,690 (-40.5%), from €48,641 to €28,951
- Reserves +€12,449
up €12,449 (+9.0%), from €138,676 to €151,125
of which Distributable reserves: +€12,449
- Current portion of long-term debt +€9,931
up €9,931 (+115%), from €8,611 to €18,542
- Trade debts +€3,667
up €3,667 (+84.8%), from €4,325 to €7,991
- Gross operating margin -€14,663
down €14,663 (-19.5%), from €75,311 to €60,648
- Depreciation +€13,135
up €13,135 (+65.2%), from €20,134 to €33,269
- Taxes -€10,130
down €10,130 (-65.3%), from €15,501 to €5,371
- Financial charges +€1,613
up €1,613 (+25.4%), from €6,338 to €7,951
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 | €250,204 | €329,449 | +€79,245 | +31.7% |
| Fixed assets | 21/28 | €211,409 | €305,119 | +€93,709 | +44.3% |
| Tangible fixed assets | 22/27 | €211,409 | €305,119 | +€93,709 | +44.3% |
| Land and buildings | 22 | €208,051 | €301,945 | +€93,894 | +45.1% |
| Plant, machinery and equipment | 23 | €226 | €146 | -€80 | -35.3% |
| Furniture and vehicles | 24 | €3,132 | €3,027 | -€106 | -3.4% |
| Current assets | 29/58 | €38,794 | €24,330 | -€14,464 | -37.3% |
| Stocks and contracts in progress | 3 | €1,562 | €2,859 | +€1,297 | +83.1% |
| Stocks | 30/36 | €1,562 | €2,859 | +€1,297 | +83.1% |
| Amounts receivable within one year | 40/41 | €11,522 | €2,460 | -€9,062 | -78.7% |
| Trade receivables | 40 | €5,322 | €1,509 | -€3,814 | -71.7% |
| Other amounts receivable | 41 | €6,199 | €951 | -€5,248 | -84.7% |
| Cash at bank and in hand | 54/58 | €25,534 | €18,534 | -€7,000 | -27.4% |
| Deferred charges and accrued income | 490/1 | €176 | €477 | +€300 | +170% |
| Total equity and liabilities | 10/49 | €250,204 | €329,449 | +€79,245 | +31.7% |
| Equity | 10/15 | €144,876 | €157,325 | +€12,449 | +8.6% |
| Contributions | 10/11 | €6,200 | €6,200 | = | 0.0% |
| Reserves | 13 | €138,676 | €151,125 | +€12,449 | +9.0% |
| 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 | €136,816 | €149,265 | +€12,449 | +9.1% |
| Profit (loss) carried forward | 14 | €0 | - | = | |
| Amounts payable | 17/49 | €105,328 | €172,124 | +€66,795 | +63.4% |
| Amounts payable after more than one year | 17 | €39,466 | €112,904 | +€73,437 | +186% |
| Financial debts | 170/4 | €39,466 | €112,904 | +€73,437 | +186% |
| Amounts payable within one year | 42/48 | €62,031 | €55,856 | -€6,175 | -10.0% |
| Current portion of amounts payable after more than one year | 42 | €8,611 | €18,542 | +€9,931 | +115% |
| Trade debts | 44 | €4,325 | €7,991 | +€3,667 | +84.8% |
| Suppliers | 440/4 | €4,325 | €7,991 | +€3,667 | +84.8% |
| Taxes, remuneration and social security | 45 | €455 | €371 | -€83 | -18.3% |
| Taxes | 450/3 | €455 | €371 | -€83 | -18.3% |
| Other amounts payable | 47/48 | €48,641 | €28,951 | -€19,690 | -40.5% |
| Accrued charges and deferred income | 492/3 | €3,830 | €3,364 | -€467 | -12.2% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €20,134 | €33,269 | +€13,135 | +65.2% |
| Other operating charges | 640/8 | €2,715 | €2,820 | +€105 | +3.9% |
| Gross operating margin | 9900 | €75,311 | €60,648 | -€14,663 | -19.5% |
| Operating profit (loss) | 9901 | €52,462 | €24,559 | -€27,903 | -53.2% |
| Financial income | 75/76B | €938 | €1,212 | +€274 | +29.2% |
| Recurring financial income | 75 | €938 | €1,212 | +€274 | +29.2% |
| Financial charges | 65/66B | €6,338 | €7,951 | +€1,613 | +25.4% |
| Recurring financial charges | 65 | €6,338 | €7,951 | +€1,613 | +25.4% |
| Profit (loss) for the period before taxes | 9903 | €47,062 | €17,821 | -€29,241 | -62.1% |
| Income taxes | 67/77 | €15,501 | €5,371 | -€10,130 | -65.3% |
| Profit (loss) for the period | 9904 | €31,561 | €12,449 | -€19,112 | -60.6% |
| Profit (loss) for the period to be appropriated | 9905 | €31,561 | €12,449 | -€19,112 | -60.6% |
Source: filed annual accounts (NBB), financial years ended 31 March 2024 and 31 March 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 31 October 2026 via checked.be.