VAN EEKELEN & PARTNERS: 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 EEKELEN & PARTNERS
Largest movements
- Cash -€24,592
down €24,592 (-70.7%), from €34,804 to €10,212
mainly Investment in fixed assets (net) (-€41,002) and Other debts (-€25,662)
- Tangible fixed assets -€15,841
down €15,841 (-2.9%), from €553,378 to €537,537
of which Plant, machinery and equipment: -€39,408
- Other debts -€25,662
down €25,662 (-63.1%), from €40,644 to €14,982
- Profit (loss) carried forward -€22,297
down €22,297, from €16,406 to -€5,891
- Trade debts +€20,260
up €20,260 (+727%), from €2,788 to €23,048
- Tax, wage and social debts -€9,090
down €9,090 (-77.7%), from €11,700 to €2,610
- Debts after one year -€7,964
down €7,964 (-1.8%), from €434,931 to €426,967
- Gross operating margin -€14,916
down €14,916 (-21.8%), from €68,474 to €53,558
- Financial income -€6,353
down €6,353 (-94.1%), from €6,753 to €399
- Depreciation +€3,348
up €3,348 (+6.3%), from €53,496 to €56,844
- Other operating charges +€2,876
up €2,876 (+104%), from €2,774 to €5,650
- Financial charges -€1,548
down €1,548 (-10.5%), from €14,808 to €13,260
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 | €629,030 | €594,784 | -€34,247 | -5.4% |
| Fixed assets | 21/28 | €555,052 | €539,211 | -€15,841 | -2.9% |
| Tangible fixed assets | 22/27 | €553,378 | €537,537 | -€15,841 | -2.9% |
| Land and buildings | 22 | €263,837 | €253,098 | -€10,739 | -4.1% |
| Plant, machinery and equipment | 23 | €285,804 | €246,396 | -€39,408 | -13.8% |
| Furniture and vehicles | 24 | €3,737 | €1,535 | -€2,202 | -58.9% |
| Leasing and similar rights | 25 | - | €36,508 | +€36,508 | |
| Financial fixed assets | 28 | €1,674 | €1,674 | = | 0.0% |
| Current assets | 29/58 | €73,979 | €55,573 | -€18,405 | -24.9% |
| Stocks and contracts in progress | 3 | €26,500 | €30,000 | +€3,500 | +13.2% |
| Stocks | 30/36 | €26,500 | €30,000 | +€3,500 | +13.2% |
| Amounts receivable within one year | 40/41 | €9,926 | €11,871 | +€1,945 | +19.6% |
| Trade receivables | 40 | €4,411 | €2,988 | -€1,423 | -32.3% |
| Other amounts receivable | 41 | €5,514 | €8,883 | +€3,368 | +61.1% |
| Cash at bank and in hand | 54/58 | €34,804 | €10,212 | -€24,592 | -70.7% |
| Deferred charges and accrued income | 490/1 | €2,749 | €3,491 | +€742 | +27.0% |
| Total equity and liabilities | 10/49 | €629,030 | €594,784 | -€34,247 | -5.4% |
| Equity | 10/15 | €113,532 | €91,234 | -€22,297 | -19.6% |
| Contributions | 10/11 | €12,400 | €12,400 | = | 0.0% |
| Reserves | 13 | €84,726 | €84,726 | = | 0.0% |
| Distributable reserves | 133 | €84,726 | €84,726 | = | 0.0% |
| Profit (loss) carried forward | 14 | €16,406 | -€5,891 | -€22,297 | |
| Amounts payable | 17/49 | €515,499 | €503,550 | -€11,949 | -2.3% |
| Amounts payable after more than one year | 17 | €434,931 | €426,967 | -€7,964 | -1.8% |
| Financial debts | 170/4 | €434,931 | €426,967 | -€7,964 | -1.8% |
| Amounts payable within one year | 42/48 | €79,127 | €74,129 | -€4,998 | -6.3% |
| Current portion of amounts payable after more than one year | 42 | €23,746 | €28,118 | +€4,373 | +18.4% |
| Financial debts | 43 | - | €4,111 | +€4,111 | |
| Credit institutions | 430/8 | - | €4,111 | +€4,111 | |
| Trade debts | 44 | €2,788 | €23,048 | +€20,260 | +727% |
| Suppliers | 440/4 | €2,788 | €23,048 | +€20,260 | +727% |
| Advances received on contracts in progress | 46 | €250 | €1,260 | +€1,010 | +404% |
| Taxes, remuneration and social security | 45 | €11,700 | €2,610 | -€9,090 | -77.7% |
| Taxes | 450/3 | €11,700 | €2,610 | -€9,090 | -77.7% |
| Other amounts payable | 47/48 | €40,644 | €14,982 | -€25,662 | -63.1% |
| Accrued charges and deferred income | 492/3 | €1,440 | €2,453 | +€1,013 | +70.3% |
| Non-recurring operating income | 76A | €15,889 | €8,112 | -€7,778 | -48.9% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €53,496 | €56,844 | +€3,348 | +6.3% |
| Other operating charges | 640/8 | €2,774 | €5,650 | +€2,876 | +104% |
| Non-recurring operating charges | 66A | - | €407 | +€407 | |
| Gross operating margin | 9900 | €68,474 | €53,558 | -€14,916 | -21.8% |
| Operating profit (loss) | 9901 | €12,204 | -€9,342 | -€21,546 | |
| Financial income | 75/76B | €6,753 | €399 | -€6,353 | -94.1% |
| Recurring financial income | 75 | €6,753 | €399 | -€6,353 | -94.1% |
| Financial charges | 65/66B | €14,808 | €13,260 | -€1,548 | -10.5% |
| Recurring financial charges | 65 | €14,808 | €13,260 | -€1,548 | -10.5% |
| Profit (loss) for the period before taxes | 9903 | €4,149 | -€22,203 | -€26,352 | |
| Income taxes | 67/77 | €483 | €95 | -€389 | -80.4% |
| Profit (loss) for the period | 9904 | €3,666 | -€22,297 | -€25,964 | |
| Profit (loss) for the period to be appropriated | 9905 | €3,666 | -€22,297 | -€25,964 |
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 28 October 2026 via checked.be.