VAN EECKE-DEBEER: 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 EECKE-DEBEER
Largest movements
- Cash -€65,721
down €65,721 (-56.9%), from €115,589 to €49,868
mainly Trade debts (-€85,542) and Debts after one year (-€50,917)
- Receivables within one year -€58,256
down €58,256 (-53.6%), from €108,692 to €50,436
of which Trade receivables: -€42,617
- Tangible fixed assets -€30,188
down €30,188 (-3.9%), from €775,500 to €745,312
of which Land and buildings: -€26,731
- Stocks and contracts -€13,413
down €13,413 (-66.9%), from €20,040 to €6,627
- Trade debts -€85,542
down €85,542 (-29.1%), from €294,268 to €208,726
- Debts after one year -€50,917
down €50,917 (-14.2%), from €358,111 to €307,194
- Profit (loss) carried forward -€30,900
down €30,900 (-77.1%), from €40,079 to €9,180
- Gross operating margin +€28,898
up €28,898 (+3,164%), from €913 to €29,811
- Depreciation -€8,617
down €8,617 (-19.6%), from €43,959 to €35,341
- Other operating charges +€2,298
up €2,298 (+22.9%), from €10,032 to €12,330
- Financial charges -€1,467
down €1,467 (-10.3%), from €14,308 to €12,842
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 | €1,027,347 | €858,796 | -€168,551 | -16.4% |
| Fixed assets | 21/28 | €780,635 | €750,372 | -€30,263 | -3.9% |
| Tangible fixed assets | 22/27 | €775,500 | €745,312 | -€30,188 | -3.9% |
| Land and buildings | 22 | €738,262 | €711,531 | -€26,731 | -3.6% |
| Plant, machinery and equipment | 23 | €30,897 | €27,448 | -€3,449 | -11.2% |
| Furniture and vehicles | 24 | €6,341 | €6,333 | -€8 | -0.1% |
| Financial fixed assets | 28 | €5,135 | €5,060 | -€75 | -1.5% |
| Current assets | 29/58 | €246,712 | €108,424 | -€138,289 | -56.1% |
| Stocks and contracts in progress | 3 | €20,040 | €6,627 | -€13,413 | -66.9% |
| Stocks | 30/36 | €20,040 | €6,627 | -€13,413 | -66.9% |
| Amounts receivable within one year | 40/41 | €108,692 | €50,436 | -€58,256 | -53.6% |
| Trade receivables | 40 | €70,344 | €27,727 | -€42,617 | -60.6% |
| Other amounts receivable | 41 | €38,348 | €22,709 | -€15,639 | -40.8% |
| Cash at bank and in hand | 54/58 | €115,589 | €49,868 | -€65,721 | -56.9% |
| Deferred charges and accrued income | 490/1 | €2,392 | €1,493 | -€899 | -37.6% |
| Total equity and liabilities | 10/49 | €1,027,347 | €858,796 | -€168,551 | -16.4% |
| Equity | 10/15 | €70,079 | €39,180 | -€30,900 | -44.1% |
| Contributions | 10/11 | €25,000 | €25,000 | = | 0.0% |
| Reserves | 13 | €5,000 | €5,000 | = | 0.0% |
| Non-distributable reserves | 130/1 | €5,000 | €5,000 | = | 0.0% |
| Reserves not available under the articles | 1311 | €5,000 | €5,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €40,079 | €9,180 | -€30,900 | -77.1% |
| Amounts payable | 17/49 | €957,268 | €819,616 | -€137,652 | -14.4% |
| Amounts payable after more than one year | 17 | €358,111 | €307,194 | -€50,917 | -14.2% |
| Financial debts | 170/4 | €358,111 | €307,194 | -€50,917 | -14.2% |
| Amounts payable within one year | 42/48 | €599,157 | €512,372 | -€86,785 | -14.5% |
| Current portion of amounts payable after more than one year | 42 | €274,126 | €274,126 | = | 0.0% |
| Trade debts | 44 | €294,268 | €208,726 | -€85,542 | -29.1% |
| Suppliers | 440/4 | €294,268 | €208,726 | -€85,542 | -29.1% |
| Other amounts payable | 47/48 | €30,763 | €29,520 | -€1,243 | -4.0% |
| Accrued charges and deferred income | 492/3 | - | €50 | +€50 | |
| Non-recurring operating income | 76A | - | €61,946 | +€61,946 | |
| Remuneration, social security and pensions | 62 | - | €198 | +€198 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €43,959 | €35,341 | -€8,617 | -19.6% |
| Other operating charges | 640/8 | €10,032 | €12,330 | +€2,298 | +22.9% |
| Gross operating margin | 9900 | €913 | €29,811 | +€28,898 | +3,164% |
| Operating profit (loss) | 9901 | -€53,078 | -€18,058 | +€35,020 | +66.0% |
| Financial charges | 65/66B | €14,308 | €12,842 | -€1,467 | -10.3% |
| Recurring financial charges | 65 | €14,308 | €12,842 | -€1,467 | -10.3% |
| Profit (loss) for the period before taxes | 9903 | -€67,386 | -€30,900 | +€36,487 | +54.1% |
| Profit (loss) for the period | 9904 | -€67,386 | -€30,900 | +€36,487 | +54.1% |
| Profit (loss) for the period to be appropriated | 9905 | -€67,386 | -€30,900 | +€36,487 | +54.1% |
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 13 October 2026 via checked.be.