VAN EYGEN ROBERT: 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 EYGEN ROBERT
Largest movements
- Tangible fixed assets -€128,068
down €128,068 (-12.3%), from €1.0m to €909,832
of which Land and buildings: -€94,652
- Cash +€36,944
up €36,944 (+107%), from €34,544 to €71,488
mainly Depreciation (+€131,739) and Net result for the year (+€24,245)
- Receivables within one year +€34,737
up €34,737 (+45.5%), from €76,320 to €111,056
of which Trade receivables: +€28,545
- Trade debts -€45,839
down €45,839 (-33.7%), from €136,099 to €90,260
- Profit (loss) carried forward +€24,245
up €24,245 (+20.9%), from -€116,140 to -€91,895
- Other debts -€20,671
down €20,671 (-60.1%), from €34,400 to €13,729
- Tax, wage and social debts -€14,965
down €14,965 (-44.8%), from €33,394 to €18,429
of which Taxes: -€11,827
- Gross operating margin +€82,945
up €82,945 (+12.7%), from €653,245 to €736,189
- Staff costs +€24,812
up €24,812 (+4.7%), from €524,377 to €549,189
- Depreciation +€12,158
up €12,158 (+10.2%), from €119,581 to €131,739
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 | €1,186,083 | €1,120,281 | -€65,803 | -5.5% |
| Fixed assets | 21/28 | €1,037,900 | €909,832 | -€128,068 | -12.3% |
| Tangible fixed assets | 22/27 | €1,037,900 | €909,832 | -€128,068 | -12.3% |
| Land and buildings | 22 | €921,097 | €826,445 | -€94,652 | -10.3% |
| Plant, machinery and equipment | 23 | €98,864 | €73,597 | -€25,267 | -25.6% |
| Furniture and vehicles | 24 | €17,939 | €9,789 | -€8,150 | -45.4% |
| Current assets | 29/58 | €148,184 | €210,449 | +€62,266 | +42.0% |
| Stocks and contracts in progress | 3 | €24,182 | €16,877 | -€7,305 | -30.2% |
| Stocks | 30/36 | €24,182 | €16,877 | -€7,305 | -30.2% |
| Amounts receivable within one year | 40/41 | €76,320 | €111,056 | +€34,737 | +45.5% |
| Trade receivables | 40 | €30,187 | €58,731 | +€28,545 | +94.6% |
| Other amounts receivable | 41 | €46,133 | €52,325 | +€6,192 | +13.4% |
| Cash at bank and in hand | 54/58 | €34,544 | €71,488 | +€36,944 | +107% |
| Deferred charges and accrued income | 490/1 | €13,138 | €11,028 | -€2,110 | -16.1% |
| Total equity and liabilities | 10/49 | €1,186,083 | €1,120,281 | -€65,803 | -5.5% |
| Equity | 10/15 | €953,467 | €966,095 | +€12,628 | +1.3% |
| Contributions | 10/11 | €555,345 | €555,345 | = | 0.0% |
| Reserves | 13 | €514,262 | €502,645 | -€11,617 | -2.3% |
| Tax-exempt reserves | 132 | €1,465 | €1,465 | = | 0.0% |
| Distributable reserves | 133 | €512,797 | €501,180 | -€11,617 | -2.3% |
| Profit (loss) carried forward | 14 | -€116,140 | -€91,895 | +€24,245 | +20.9% |
| Amounts payable | 17/49 | €232,617 | €154,186 | -€78,430 | -33.7% |
| Amounts payable after more than one year | 17 | €0 | - | = | |
| Financial debts | 170/4 | €0 | - | = | |
| Amounts payable within one year | 42/48 | €221,769 | €142,297 | -€79,472 | -35.8% |
| Current portion of amounts payable after more than one year | 42 | €3,249 | €6,872 | +€3,623 | +112% |
| Financial debts | 43 | €0 | - | = | |
| Credit institutions | 430/8 | €0 | - | = | |
| Trade debts | 44 | €136,099 | €90,260 | -€45,839 | -33.7% |
| Suppliers | 440/4 | €136,099 | €90,260 | -€45,839 | -33.7% |
| Advances received on contracts in progress | 46 | €14,628 | €13,008 | -€1,620 | -11.1% |
| Taxes, remuneration and social security | 45 | €33,394 | €18,429 | -€14,965 | -44.8% |
| Taxes | 450/3 | €14,616 | €2,789 | -€11,827 | -80.9% |
| Remuneration and social security | 454/9 | €18,778 | €15,640 | -€3,138 | -16.7% |
| Other amounts payable | 47/48 | €34,400 | €13,729 | -€20,671 | -60.1% |
| Accrued charges and deferred income | 492/3 | €10,848 | €11,889 | +€1,041 | +9.6% |
| Non-recurring operating income | 76A | - | €1,240 | +€1,240 | |
| Remuneration, social security and pensions | 62 | €524,377 | €549,189 | +€24,812 | +4.7% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €119,581 | €131,739 | +€12,158 | +10.2% |
| Other operating charges | 640/8 | €8,272 | €5,380 | -€2,892 | -35.0% |
| Non-recurring operating charges | 66A | €480 | €2,175 | +€1,695 | +353% |
| Gross operating margin | 9900 | €653,245 | €736,189 | +€82,945 | +12.7% |
| Operating profit (loss) | 9901 | €534 | €47,706 | +€47,172 | +8,829% |
| Financial income | 75/76B | €209 | €379 | +€170 | +81.3% |
| Recurring financial income | 75 | €209 | €379 | +€170 | +81.3% |
| Financial charges | 65/66B | €16,794 | €11,748 | -€5,047 | -30.0% |
| Recurring financial charges | 65 | €16,794 | €11,748 | -€5,047 | -30.0% |
| Profit (loss) for the period before taxes | 9903 | -€16,051 | €36,338 | +€52,388 | |
| Income taxes | 67/77 | €6,451 | €12,093 | +€5,642 | +87.5% |
| Profit (loss) for the period | 9904 | -€22,501 | €24,245 | +€46,746 | |
| Profit (loss) for the period to be appropriated | 9905 | -€22,501 | €24,245 | +€46,746 |
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.