Van Eester en zonen: what changed
What changed
Van Eester en zonen
NACE 41.001, General construction of residential buildings
filed annual accounts (NBB)
Net result for the year
-€788
2024 · €2,528-€3,317
Equity
€75,006
2024 · €75,795-€788
Cash
€14,866
2024 · €14,866
Balance sheet total
€78,319
2024 · €114,813-€36,494
Largest movements
Assets
- Receivables within one year -€36,494
down €36,494 (-39.7%), from €91,921 to €55,427
of which Other amounts receivable: -€36,494
Equity and liabilities
- Short-term financial debts -€36,376
down €36,376 (-93.3%), from €38,995 to €2,618
Income statement
- Gross operating margin -€8,371
down €8,371 (-85.3%), from €9,815 to €1,445
- Financial charges -€5,666
no longer reported in 2025 (was €5,666)
- Taxes +€1,572
up €1,572 (+523%), from €301 to €1,872
- Other operating charges -€753
down €753 (-67.6%), from €1,114 to €361
- Depreciation -€207
no longer reported in 2025 (was €207)
Change in the result, 2024 to 2025
For each income-statement line you see the change as its effect on the result. Higher costs lower the result, higher income raises it.
Result 2024
€2,528
Gross operating margin
-€8,371
Depreciation
+€207
Other operating charges
+€753
Financial charges
+€5,666
Taxes
-€1,572
Result 2025
-€788
raises the resultlowers the result
Derived cash bridge
The bridge is derived from the 2024 and 2025 balance sheets and the 2025 result. There is no filed cash-flow statement. You see where the money came from and where it went.
From operations
+€36,376
Investment
€0
Financing
-€36,376
Cash 2024
€14,866
From operations (derived)
+€36,376
Net result for the year
-€788
Receivables within one year
+€36,494
Tax, wage and social debts
+€671
Financing
-€36,376
Short-term financial debts
-€36,376
Cash 2025
€14,866
brings cash intakes cash out
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €114,813 | €78,319 | -€36,494 | -31.8% |
| Fixed assets | 21/28 | €8,025 | €8,025 | = | 0.0% |
| Financial fixed assets | 28 | €8,025 | €8,025 | = | 0.0% |
| Current assets | 29/58 | €106,787 | €70,294 | -€36,494 | -34.2% |
| Amounts receivable within one year | 40/41 | €91,921 | €55,427 | -€36,494 | -39.7% |
| Trade receivables | 40 | €54,272 | €54,272 | = | 0.0% |
| Other amounts receivable | 41 | €37,649 | €1,155 | -€36,494 | -96.9% |
| Cash at bank and in hand | 54/58 | €14,866 | €14,866 | = | 0.0% |
| Total equity and liabilities | 10/49 | €114,813 | €78,319 | -€36,494 | -31.8% |
| Equity | 10/15 | €75,795 | €75,006 | -€788 | -1.0% |
| Contributions | 10/11 | €19,460 | €19,460 | = | 0.0% |
| Capital | 10 | €19,460 | €19,460 | = | 0.0% |
| Issued capital | 100 | €19,460 | €19,460 | = | 0.0% |
| Reserves | 13 | €167,483 | €167,483 | = | 0.0% |
| Non-distributable reserves | 130/1 | €6,904 | €6,904 | = | 0.0% |
| Legal reserve | 130 | €6,904 | €6,904 | = | 0.0% |
| Distributable reserves | 133 | €160,579 | €160,579 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€111,148 | -€111,937 | -€788 | -0.7% |
| Amounts payable | 17/49 | €39,018 | €3,313 | -€35,705 | -91.5% |
| Amounts payable within one year | 42/48 | €39,018 | €3,313 | -€35,705 | -91.5% |
| Financial debts | 43 | €38,995 | €2,618 | -€36,376 | -93.3% |
| Credit institutions | 430/8 | €38,995 | €2,618 | -€36,376 | -93.3% |
| Taxes, remuneration and social security | 45 | €23 | €694 | +€671 | +2,869% |
| Taxes | 450/3 | €23 | €694 | +€671 | +2,869% |
| Non-recurring operating income | 76A | - | €3,306 | +€3,306 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €207 | - | -€207 | |
| Other operating charges | 640/8 | €1,114 | €361 | -€753 | -67.6% |
| Gross operating margin | 9900 | €9,815 | €1,445 | -€8,371 | -85.3% |
| Operating profit (loss) | 9901 | €8,495 | €1,084 | -€7,411 | -87.2% |
| Financial charges | 65/66B | €5,666 | - | -€5,666 | |
| Recurring financial charges | 65 | €5,666 | - | -€5,666 | |
| Profit (loss) for the period before taxes | 9903 | €2,829 | €1,084 | -€1,745 | -61.7% |
| Income taxes | 67/77 | €301 | €1,872 | +€1,572 | +523% |
| Profit (loss) for the period | 9904 | €2,528 | -€788 | -€3,317 | |
| Profit (loss) for the period to be appropriated | 9905 | €2,528 | -€788 | -€3,317 |
Next steps
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Calculation and sources
Source: filed annual accounts (NBB), financial years ended 31 December 2024 and 31 December 2025. Green is a favourable move for that line, red an unfavourable one. Prepared on 6 November 2026 via checked.be.