VAN EESTER K.: 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 EESTER K.
Largest movements
- Cash +€458
up €458 (+115%), from €398 to €856
mainly Other debts (+€1,500)
- Other debts +€1,500
up €1,500 (+10.2%), from €14,727 to €16,227
- Profit (loss) carried forward -€913
down €913 (-2.6%), from -€35,404 to -€36,317
- Trade debts -€129
down €129 (-15.1%), from €857 to €727
- Purchases and services -€920
no longer reported in 2025 (was €920)
- Gross operating margin +€127
up €127 (+13.8%), from -€920 to -€793
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 | €398 | €856 | +€458 | +115% |
| Current assets | 29/58 | €398 | €856 | +€458 | +115% |
| Cash at bank and in hand | 54/58 | €398 | €856 | +€458 | +115% |
| Total equity and liabilities | 10/49 | €398 | €856 | +€458 | +115% |
| Equity | 10/15 | -€15,185 | -€16,098 | -€913 | -6.0% |
| Contributions | 10/11 | €20,000 | €20,000 | = | 0.0% |
| Reserves | 13 | €219 | €219 | = | 0.0% |
| Distributable reserves | 133 | €219 | €219 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€35,404 | -€36,317 | -€913 | -2.6% |
| Amounts payable | 17/49 | €15,583 | €16,954 | +€1,371 | +8.8% |
| Amounts payable within one year | 42/48 | €15,583 | €16,954 | +€1,371 | +8.8% |
| Trade debts | 44 | €857 | €727 | -€129 | -15.1% |
| Suppliers | 440/4 | €857 | €727 | -€129 | -15.1% |
| Other amounts payable | 47/48 | €14,727 | €16,227 | +€1,500 | +10.2% |
| Non-recurring operating income | 76A | €0 | - | = | |
| Goods, raw materials, services and sundry goods | 60/61 | €920 | - | -€920 | |
| Other operating charges | 640/8 | €118 | €120 | +€2 | +1.7% |
| Gross operating margin | 9900 | -€920 | -€793 | +€127 | +13.8% |
| Operating profit (loss) | 9901 | -€1,038 | -€913 | +€125 | +12.1% |
| Profit (loss) for the period before taxes | 9903 | -€1,038 | -€913 | +€125 | +12.1% |
| Profit (loss) for the period | 9904 | -€1,038 | -€913 | +€125 | +12.1% |
| Profit (loss) for the period to be appropriated | 9905 | -€1,038 | -€913 | +€125 | +12.1% |
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 13 October 2026 via checked.be.