Van Eyck: 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 Eyck
Largest movements
- Tangible fixed assets +€30,715
up €30,715 (+21.0%), from €146,107 to €176,822
of which Plant, machinery and equipment: +€35,338
- Receivables within one year -€21,734
down €21,734 (-54.0%), from €40,213 to €18,479
of which Trade receivables: -€29,372
- Cash +€17,389
up €17,389 (+6.6%), from €262,863 to €280,252
mainly Trade debts (+€43,928) and Depreciation (+€25,446)
- Trade debts +€43,928
up €43,928 (+51.1%), from €85,943 to €129,871
- Tax, wage and social debts -€23,024
down €23,024 (-86.8%), from €26,514 to €3,490
- Profit (loss) carried forward +€12,609
up €12,609 (+9.8%), from €128,166 to €140,775
- Current portion of long-term debt -€12,000
no longer reported in 2025 (was €12,000)
- Other debts +€4,857
up €4,857 (+3.4%), from €143,760 to €148,617
- Gross operating margin -€89,343
down €89,343 (-67.8%), from €131,762 to €42,419
- Taxes -€16,001
down €16,001 (-80.2%), from €19,943 to €3,942
- Financial charges -€11,140
down €11,140 (-94.2%), from €11,822 to €682
- Depreciation -€8,373
down €8,373 (-24.8%), from €33,819 to €25,446
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 | €449,183 | €475,553 | +€26,370 | +5.9% |
| Fixed assets | 21/28 | €146,107 | €176,822 | +€30,715 | +21.0% |
| Tangible fixed assets | 22/27 | €146,107 | €176,822 | +€30,715 | +21.0% |
| Land and buildings | 22 | €78,780 | €78,780 | = | 0.0% |
| Plant, machinery and equipment | 23 | €2,560 | €37,898 | +€35,338 | +1380.4% |
| Furniture and vehicles | 24 | €64,767 | €60,144 | -€4,623 | -7.1% |
| Current assets | 29/58 | €303,076 | €298,731 | -€4,345 | -1.4% |
| Amounts receivable within one year | 40/41 | €40,213 | €18,479 | -€21,734 | -54.0% |
| Trade receivables | 40 | €36,292 | €6,920 | -€29,372 | -80.9% |
| Other amounts receivable | 41 | €3,921 | €11,559 | +€7,638 | +194.8% |
| Cash at bank and in hand | 54/58 | €262,863 | €280,252 | +€17,389 | +6.6% |
| Total equity and liabilities | 10/49 | €449,183 | €475,553 | +€26,370 | +5.9% |
| Equity | 10/15 | €180,966 | €193,575 | +€12,609 | +7.0% |
| Contributions | 10/11 | €48,000 | €48,000 | = | 0.0% |
| Outside capital | 11 | €48,000 | - | -€48,000 | |
| Other | 1109/19 | €48,000 | - | -€48,000 | |
| Reserves | 13 | €4,800 | €4,800 | = | 0.0% |
| Non-distributable reserves | 130/1 | €4,800 | €4,800 | = | 0.0% |
| Reserves not available under the articles | 1311 | €4,800 | €4,800 | = | 0.0% |
| Profit (loss) carried forward | 14 | €128,166 | €140,775 | +€12,609 | +9.8% |
| Amounts payable | 17/49 | €268,217 | €281,978 | +€13,761 | +5.1% |
| Amounts payable within one year | 42/48 | €268,217 | €281,978 | +€13,761 | +5.1% |
| Current portion of amounts payable after more than one year | 42 | €12,000 | - | -€12,000 | |
| Trade debts | 44 | €85,943 | €129,871 | +€43,928 | +51.1% |
| Suppliers | 440/4 | €85,943 | €129,871 | +€43,928 | +51.1% |
| Taxes, remuneration and social security | 45 | €26,514 | €3,490 | -€23,024 | -86.8% |
| Taxes | 450/3 | €26,514 | €3,490 | -€23,024 | -86.8% |
| Other amounts payable | 47/48 | €143,760 | €148,617 | +€4,857 | +3.4% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €33,819 | €25,446 | -€8,373 | -24.8% |
| Other operating charges | 640/8 | €705 | €665 | -€40 | -5.7% |
| Non-recurring operating charges | 66A | €1,307 | - | -€1,307 | |
| Gross operating margin | 9900 | €131,762 | €42,419 | -€89,343 | -67.8% |
| Operating profit (loss) | 9901 | €95,931 | €16,308 | -€79,623 | -83.0% |
| Financial income | 75/76B | €1,002 | €925 | -€77 | -7.7% |
| Recurring financial income | 75 | €1,002 | €925 | -€77 | -7.7% |
| Financial charges | 65/66B | €11,822 | €682 | -€11,140 | -94.2% |
| Recurring financial charges | 65 | €11,822 | €682 | -€11,140 | -94.2% |
| Profit (loss) for the period before taxes | 9903 | €85,111 | €16,551 | -€68,560 | -80.6% |
| Income taxes | 67/77 | €19,943 | €3,942 | -€16,001 | -80.2% |
| Profit (loss) for the period | 9904 | €65,168 | €12,609 | -€52,559 | -80.7% |
| Profit (loss) for the period to be appropriated | 9905 | €65,168 | €12,609 | -€52,559 | -80.7% |
Source: filed annual accounts (NBB), fiscal years ended 30 June 2024 and 30 June 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 29 September 2026 via checked.be.