Van Edom 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 Edom Chris
Largest movements
- Current investments +€101,940
up €101,940 (+51.0%), from €200,000 to €301,940
- Cash +€81,456
up €81,456 (+98.8%), from €82,480 to €163,937
mainly Net result for the year (+€154,736) and Receivables within one year (+€20,253)
- Receivables within one year -€20,253
down €20,253 (-93.0%), from €21,780 to €1,527
of which Trade receivables: -€21,101
- Reserves +€154,725
up €154,725 (+56.5%), from €274,060 to €428,785
- Tax, wage and social debts +€6,758
up €6,758 (+41.5%), from €16,289 to €23,046
of which Taxes: +€6,908
- Gross operating margin +€50,826
up €50,826 (+28.8%), from €176,715 to €227,541
- Taxes +€21,450
up €21,450 (+41.9%), from €51,231 to €72,681
- Financial income +€2,883
new in 2025: €2,883
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 | €309,677 | €471,072 | +€161,395 | +52.1% |
| Fixed assets | 21/28 | €4,374 | €2,564 | -€1,810 | -41.4% |
| Tangible fixed assets | 22/27 | €4,374 | €2,564 | -€1,810 | -41.4% |
| Plant, machinery and equipment | 23 | €1,343 | €597 | -€746 | -55.6% |
| Furniture and vehicles | 24 | €3,031 | €1,967 | -€1,064 | -35.1% |
| Current assets | 29/58 | €305,304 | €468,508 | +€163,204 | +53.5% |
| Amounts receivable within one year | 40/41 | €21,780 | €1,527 | -€20,253 | -93.0% |
| Trade receivables | 40 | €21,780 | €679 | -€21,101 | -96.9% |
| Other amounts receivable | 41 | - | €849 | +€849 | |
| Current investments | 50/53 | €200,000 | €301,940 | +€101,940 | +51.0% |
| Cash at bank and in hand | 54/58 | €82,480 | €163,937 | +€81,456 | +98.8% |
| Deferred charges and accrued income | 490/1 | €1,043 | €1,104 | +€60 | +5.8% |
| Total equity and liabilities | 10/49 | €309,677 | €471,072 | +€161,395 | +52.1% |
| Equity | 10/15 | €293,179 | €447,915 | +€154,736 | +52.8% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €274,060 | €428,785 | +€154,725 | +56.5% |
| Distributable reserves | 133 | €274,060 | €428,785 | +€154,725 | +56.5% |
| Profit (loss) carried forward | 14 | €519 | €530 | +€11 | +2.2% |
| Amounts payable | 17/49 | €16,498 | €23,157 | +€6,658 | +40.4% |
| Amounts payable within one year | 42/48 | €16,498 | €23,157 | +€6,658 | +40.4% |
| Trade debts | 44 | €69 | €61 | -€8 | -11.7% |
| Suppliers | 440/4 | €69 | €61 | -€8 | -11.7% |
| Taxes, remuneration and social security | 45 | €16,289 | €23,046 | +€6,758 | +41.5% |
| Taxes | 450/3 | €16,139 | €23,046 | +€6,908 | +42.8% |
| Remuneration and social security | 454/9 | €150 | - | -€150 | |
| Other amounts payable | 47/48 | €140 | €49 | -€91 | -64.8% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €1,810 | €1,810 | = | 0.0% |
| Other operating charges | 640/8 | €715 | €673 | -€43 | -5.9% |
| Gross operating margin | 9900 | €176,715 | €227,541 | +€50,826 | +28.8% |
| Operating profit (loss) | 9901 | €174,190 | €225,058 | +€50,869 | +29.2% |
| Financial income | 75/76B | - | €2,883 | +€2,883 | |
| Recurring financial income | 75 | - | €2,883 | +€2,883 | |
| Financial charges | 65/66B | €44 | €524 | +€481 | +1,105% |
| Recurring financial charges | 65 | €44 | €524 | +€481 | +1,105% |
| Profit (loss) for the period before taxes | 9903 | €174,146 | €227,417 | +€53,270 | +30.6% |
| Income taxes | 67/77 | €51,231 | €72,681 | +€21,450 | +41.9% |
| Profit (loss) for the period | 9904 | €122,916 | €154,736 | +€31,820 | +25.9% |
| Profit (loss) for the period to be appropriated | 9905 | €122,916 | €154,736 | +€31,820 | +25.9% |
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 22 October 2026 via checked.be.