VAN EECKHOUTTE BART: what changed
Two fiscal 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 EECKHOUTTE BART
Largest movements
- Current investments -€75,000
down €75,000 (-66.6%), from €112,598 to €37,598
- Cash +€56,188
up €56,188 (+34.9%), from €160,792 to €216,980
mainly Current investments (+€75,000) and Other debts (+€25,975)
- Receivables within one year -€10,961
down €10,961 (-34.5%), from €31,752 to €20,791
of which Trade receivables: -€17,560
- Reserves -€56,206
down €56,206 (-21.1%), from €265,843 to €209,638
- Other debts +€25,975
up €25,975 (+193.5%), from €13,425 to €39,401
- Gross operating margin -€23,961
down €23,961 (-50.1%), from €47,867 to €23,906
- Taxes -€7,156
down €7,156 (-50.7%), from €14,126 to €6,970
- Financial income -€1,858
down €1,858 (-24.9%), from €7,448 to €5,591
- Financial charges +€714
up €714 (+58.3%), from €1,225 to €1,940
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.
Cash bridge derived
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 | €305,395 | €275,604 | -€29,790 | -9.8% |
| Fixed assets | 21/28 | €28 | - | -€28 | |
| Tangible fixed assets | 22/27 | €28 | - | -€28 | |
| Furniture and vehicles | 24 | €28 | - | -€28 | |
| Current assets | 29/58 | €305,366 | €275,604 | -€29,762 | -9.7% |
| Amounts receivable within one year | 40/41 | €31,752 | €20,791 | -€10,961 | -34.5% |
| Trade receivables | 40 | €23,509 | €5,949 | -€17,560 | -74.7% |
| Other amounts receivable | 41 | €8,243 | €14,842 | +€6,599 | +80.1% |
| Current investments | 50/53 | €112,598 | €37,598 | -€75,000 | -66.6% |
| Cash at bank and in hand | 54/58 | €160,792 | €216,980 | +€56,188 | +34.9% |
| Deferred charges and accrued income | 490/1 | €224 | €235 | +€11 | +4.9% |
| Total equity and liabilities | 10/49 | €305,395 | €275,604 | -€29,790 | -9.8% |
| Equity | 10/15 | €284,593 | €228,388 | -€56,206 | -19.7% |
| Contributions | 10/11 | €18,750 | €18,750 | = | 0.0% |
| Reserves | 13 | €265,843 | €209,638 | -€56,206 | -21.1% |
| Distributable reserves | 133 | €265,843 | €209,638 | -€56,206 | -21.1% |
| Amounts payable | 17/49 | €20,801 | €47,216 | +€26,415 | +127.0% |
| Amounts payable within one year | 42/48 | €20,775 | €47,216 | +€26,441 | +127.3% |
| Trade debts | 44 | €90 | €1,753 | +€1,662 | +1837.1% |
| Suppliers | 440/4 | €90 | €1,753 | +€1,662 | +1837.1% |
| Taxes, remuneration and social security | 45 | €7,260 | €6,063 | -€1,197 | -16.5% |
| Taxes | 450/3 | €7,260 | €6,063 | -€1,197 | -16.5% |
| Other amounts payable | 47/48 | €13,425 | €39,401 | +€25,975 | +193.5% |
| Accrued charges and deferred income | 492/3 | €26 | - | -€26 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €69 | €28 | -€41 | -58.9% |
| Other operating charges | 640/8 | €2,553 | €2,388 | -€165 | -6.5% |
| Gross operating margin | 9900 | €47,867 | €23,906 | -€23,961 | -50.1% |
| Operating profit (loss) | 9901 | €45,245 | €21,489 | -€23,755 | -52.5% |
| Financial income | 75/76B | €7,448 | €5,591 | -€1,858 | -24.9% |
| Recurring financial income | 75 | €7,448 | €5,591 | -€1,858 | -24.9% |
| Financial charges | 65/66B | €1,225 | €1,940 | +€714 | +58.3% |
| Recurring financial charges | 65 | €1,225 | €1,940 | +€714 | +58.3% |
| Profit (loss) for the period before taxes | 9903 | €51,468 | €25,140 | -€26,327 | -51.2% |
| Income taxes | 67/77 | €14,126 | €6,970 | -€7,156 | -50.7% |
| Profit (loss) for the period | 9904 | €37,341 | €18,170 | -€19,171 | -51.3% |
| Profit (loss) for the period to be appropriated | 9905 | €37,341 | €18,170 | -€19,171 | -51.3% |
Source: filed annual accounts (NBB), fiscal years ended 31 December 2024 and 31 December 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 6 October 2026 via checked.be.