VAN DER WEKEN CHRIS: 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 DER WEKEN CHRIS
Largest movements
- Tangible fixed assets +€51,996
up €51,996 (+104%), from €50,183 to €102,180
of which Furniture and vehicles: +€56,567
- Cash -€38,831
down €38,831 (-25.8%), from €150,302 to €111,471
mainly Investment in fixed assets (net) (-€60,976) and Current investments (-€24,645)
- Current investments +€24,645
up €24,645 (+8.3%), from €297,378 to €322,024
- Receivables within one year +€13,746
new in 2025: €13,746
- Reserves +€52,691
up €52,691 (+19.6%), from €269,271 to €321,963
of which Distributable reserves: +€52,691
- Other debts -€12,016
down €12,016 (-6.3%), from €191,219 to €179,203
- Accrued charges and deferred income +€9,720
up €9,720, from €0 to €9,720
- Depreciation -€13,014
down €13,014 (-59.2%), from €21,993 to €8,979
- Financial charges +€9,661
up €9,661 (+2,280%), from €424 to €10,084
- Gross operating margin +€7,421
up €7,421 (+8.5%), from €87,297 to €94,718
- Taxes +€2,427
up €2,427 (+12.0%), from €20,149 to €22,576
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 | €499,587 | €551,601 | +€52,014 | +10.4% |
| Fixed assets | 21/28 | €50,183 | €102,180 | +€51,996 | +104% |
| Tangible fixed assets | 22/27 | €50,183 | €102,180 | +€51,996 | +104% |
| Plant, machinery and equipment | 23 | €7,533 | €4,936 | -€2,597 | -34.5% |
| Furniture and vehicles | 24 | €26,967 | €83,533 | +€56,567 | +210% |
| Other tangible fixed assets | 26 | €15,683 | €13,710 | -€1,973 | -12.6% |
| Current assets | 29/58 | €449,404 | €449,422 | +€18 | 0.0% |
| Amounts receivable within one year | 40/41 | - | €13,746 | +€13,746 | |
| Other amounts receivable | 41 | - | €13,746 | +€13,746 | |
| Current investments | 50/53 | €297,378 | €322,024 | +€24,645 | +8.3% |
| Cash at bank and in hand | 54/58 | €150,302 | €111,471 | -€38,831 | -25.8% |
| Deferred charges and accrued income | 490/1 | €1,724 | €2,181 | +€457 | +26.5% |
| Total equity and liabilities | 10/49 | €499,587 | €551,601 | +€52,014 | +10.4% |
| Equity | 10/15 | €297,171 | €349,863 | +€52,691 | +17.7% |
| Contributions | 10/11 | €27,900 | €27,900 | = | 0.0% |
| Reserves | 13 | €269,271 | €321,963 | +€52,691 | +19.6% |
| Non-distributable reserves | 130/1 | €3,100 | €3,100 | = | 0.0% |
| Reserves not available under the articles | 1311 | €3,100 | €3,100 | = | 0.0% |
| Distributable reserves | 133 | €266,171 | €318,863 | +€52,691 | +19.8% |
| Profit (loss) carried forward | 14 | €0 | €0 | = | |
| Amounts payable | 17/49 | €202,416 | €201,739 | -€677 | -0.3% |
| Amounts payable within one year | 42/48 | €202,416 | €192,019 | -€10,397 | -5.1% |
| Current portion of amounts payable after more than one year | 42 | €0 | - | = | |
| Financial debts | 43 | €5,079 | €5,126 | +€47 | +0.9% |
| Credit institutions | 430/8 | €5,079 | €5,126 | +€47 | +0.9% |
| Trade debts | 44 | €479 | €900 | +€421 | +88.0% |
| Suppliers | 440/4 | €479 | €900 | +€421 | +88.0% |
| Taxes, remuneration and social security | 45 | €5,639 | €6,790 | +€1,151 | +20.4% |
| Taxes | 450/3 | €5,639 | €6,790 | +€1,151 | +20.4% |
| Other amounts payable | 47/48 | €191,219 | €179,203 | -€12,016 | -6.3% |
| Accrued charges and deferred income | 492/3 | €0 | €9,720 | +€9,720 | |
| Non-recurring operating income | 76A | €6,000 | €0 | -€6,000 | -100% |
| Remuneration, social security and pensions | 62 | €0 | - | = | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €21,993 | €8,979 | -€13,014 | -59.2% |
| Other operating charges | 640/8 | €1,542 | €695 | -€846 | -54.9% |
| Non-recurring operating charges | 66A | €1,998 | €1,524 | -€474 | -23.7% |
| Gross operating margin | 9900 | €87,297 | €94,718 | +€7,421 | +8.5% |
| Operating profit (loss) | 9901 | €61,764 | €83,519 | +€21,755 | +35.2% |
| Financial income | 75/76B | €1,135 | €1,832 | +€697 | +61.4% |
| Recurring financial income | 75 | €1,135 | €1,832 | +€697 | +61.4% |
| Financial charges | 65/66B | €424 | €10,084 | +€9,661 | +2,280% |
| Recurring financial charges | 65 | €424 | €10,084 | +€9,661 | +2,280% |
| Profit (loss) for the period before taxes | 9903 | €62,475 | €75,267 | +€12,792 | +20.5% |
| Income taxes | 67/77 | €20,149 | €22,576 | +€2,427 | +12.0% |
| Profit (loss) for the period | 9904 | €42,327 | €52,691 | +€10,365 | +24.5% |
| Profit (loss) for the period to be appropriated | 9905 | €42,327 | €52,691 | +€10,365 | +24.5% |
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 26 October 2026 via checked.be.