VAN EEMEREN: 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 EEMEREN
Largest movements
- Cash -€29,445
down €29,445 (-36.4%), from €80,986 to €51,540
mainly Contributions, distributions and other (-€62,262) and Receivables within one year (-€4,165)
- Tangible fixed assets -€6,614
down €6,614 (-66.0%), from €10,022 to €3,409
of which Land and buildings: -€3,735
- Receivables within one year +€4,165
up €4,165 (+1,287%), from €324 to €4,488
of which Trade receivables: +€3,485
- Stocks and contracts -€2,073
down €2,073 (-26.1%), from €7,927 to €5,854
- Deferred charges and accrued income -€1,568
down €1,568 (-77.3%), from €2,029 to €461
- Reserves -€60,921
down €60,921 (-62.1%), from €98,076 to €37,156
- Other debts +€13,011
up €13,011 (+1,041%), from €1,250 to €14,261
- Profit (loss) carried forward +€7,033
no longer reported in 2025 (was -€7,033)
- Trade debts +€3,254
up €3,254 (+232%), from €1,401 to €4,654
- Accrued charges and deferred income +€2,211
up €2,211 (+904%), from €244 to €2,455
- Gross operating margin +€4,726
up €4,726 (+38.6%), from €12,253 to €16,979
- Other operating charges -€1,224
down €1,224 (-70.6%), from €1,735 to €511
- Taxes +€871
up €871 (+103%), from €847 to €1,719
- Financial charges -€822
down €822 (-58.0%), from €1,417 to €595
- Financial income +€261
up €261 (+45.8%), from €571 to €832
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 | €101,288 | €65,752 | -€35,535 | -35.1% |
| Fixed assets | 21/28 | €10,022 | €3,409 | -€6,614 | -66.0% |
| Tangible fixed assets | 22/27 | €10,022 | €3,409 | -€6,614 | -66.0% |
| Land and buildings | 22 | €5,742 | €2,008 | -€3,735 | -65.0% |
| Plant, machinery and equipment | 23 | €1,032 | €360 | -€673 | -65.2% |
| Furniture and vehicles | 24 | €3,248 | €1,042 | -€2,206 | -67.9% |
| Current assets | 29/58 | €91,265 | €62,344 | -€28,922 | -31.7% |
| Stocks and contracts in progress | 3 | €7,927 | €5,854 | -€2,073 | -26.1% |
| Stocks | 30/36 | €7,927 | €5,854 | -€2,073 | -26.1% |
| Amounts receivable within one year | 40/41 | €324 | €4,488 | +€4,165 | +1,287% |
| Trade receivables | 40 | €53 | €3,538 | +€3,485 | +6,576% |
| Other amounts receivable | 41 | €271 | €950 | +€679 | +251% |
| Cash at bank and in hand | 54/58 | €80,986 | €51,540 | -€29,445 | -36.4% |
| Deferred charges and accrued income | 490/1 | €2,029 | €461 | -€1,568 | -77.3% |
| Total equity and liabilities | 10/49 | €101,288 | €65,752 | -€35,535 | -35.1% |
| Equity | 10/15 | €97,244 | €43,356 | -€53,888 | -55.4% |
| Contributions | 10/11 | €6,200 | €6,200 | = | 0.0% |
| Reserves | 13 | €98,076 | €37,156 | -€60,921 | -62.1% |
| Distributable reserves | 133 | €98,076 | €37,156 | -€60,921 | -62.1% |
| Profit (loss) carried forward | 14 | -€7,033 | - | +€7,033 | |
| Amounts payable | 17/49 | €4,044 | €22,397 | +€18,353 | +454% |
| Amounts payable within one year | 42/48 | €3,799 | €19,942 | +€16,143 | +425% |
| Trade debts | 44 | €1,401 | €4,654 | +€3,254 | +232% |
| Suppliers | 440/4 | €1,401 | €4,654 | +€3,254 | +232% |
| Advances received on contracts in progress | 46 | €587 | - | -€587 | |
| Taxes, remuneration and social security | 45 | €562 | €1,026 | +€465 | +82.8% |
| Taxes | 450/3 | €562 | €1,026 | +€465 | +82.8% |
| Other amounts payable | 47/48 | €1,250 | €14,261 | +€13,011 | +1,041% |
| Accrued charges and deferred income | 492/3 | €244 | €2,455 | +€2,211 | +904% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €6,614 | €6,614 | +€0 | 0.0% |
| Other operating charges | 640/8 | €1,735 | €511 | -€1,224 | -70.6% |
| Gross operating margin | 9900 | €12,253 | €16,979 | +€4,726 | +38.6% |
| Operating profit (loss) | 9901 | €3,904 | €9,855 | +€5,951 | +152% |
| Financial income | 75/76B | €571 | €832 | +€261 | +45.8% |
| Recurring financial income | 75 | €571 | €832 | +€261 | +45.8% |
| Financial charges | 65/66B | €1,417 | €595 | -€822 | -58.0% |
| Recurring financial charges | 65 | €1,417 | €595 | -€822 | -58.0% |
| Profit (loss) for the period before taxes | 9903 | €3,059 | €10,093 | +€7,034 | +230% |
| Income taxes | 67/77 | €847 | €1,719 | +€871 | +103% |
| Profit (loss) for the period | 9904 | €2,211 | €8,374 | +€6,163 | +279% |
| Profit (loss) for the period to be appropriated | 9905 | €2,211 | €8,374 | +€6,163 | +279% |
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 15 October 2026 via checked.be.