VAN EYKEN: 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 EYKEN
Largest movements
- Stocks and contracts -€10,081
down €10,081 (-3.6%), from €277,218 to €267,137
- Cash -€7,122
down €7,122 (-45.9%), from €15,520 to €8,398
mainly Advances received (-€18,104) and Other debts (-€8,470)
- Tangible fixed assets -€4,855
down €4,855 (-49.0%), from €9,916 to €5,061
of which Furniture and vehicles: -€3,536
- Reserves +€22,084
up €22,084 (+38.3%), from €57,647 to €79,731
of which Distributable reserves: +€22,942
- Advances received -€18,104
down €18,104 (-54.3%), from €33,339 to €15,236
- Other debts -€8,470
down €8,470 (-6.0%), from €140,712 to €132,242
- Profit (loss) carried forward -€5,354
no longer reported in 2025 (was €5,354)
- Gross operating margin +€7,504
up €7,504 (+23.2%), from €32,301 to €39,805
- Financial charges +€1,406
up €1,406 (+52.9%), from €2,657 to €4,063
- Taxes -€877
down €877 (-9.9%), from €8,904 to €8,027
- Other operating charges +€607
up €607 (+20.5%), from €2,959 to €3,566
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 | €311,522 | €292,441 | -€19,082 | -6.1% |
| Fixed assets | 21/28 | €11,027 | €5,797 | -€5,230 | -47.4% |
| Tangible fixed assets | 22/27 | €9,916 | €5,061 | -€4,855 | -49.0% |
| Land and buildings | 22 | €2,256 | €937 | -€1,319 | -58.5% |
| Furniture and vehicles | 24 | €7,660 | €4,125 | -€3,536 | -46.2% |
| Financial fixed assets | 28 | €1,110 | €735 | -€375 | -33.8% |
| Current assets | 29/58 | €300,496 | €286,644 | -€13,852 | -4.6% |
| Stocks and contracts in progress | 3 | €277,218 | €267,137 | -€10,081 | -3.6% |
| Stocks | 30/36 | €277,218 | €267,137 | -€10,081 | -3.6% |
| Amounts receivable within one year | 40/41 | €4,352 | €7,363 | +€3,011 | +69.2% |
| Trade receivables | 40 | €3,284 | €7,270 | +€3,986 | +121.4% |
| Other amounts receivable | 41 | €1,068 | €93 | -€975 | -91.3% |
| Cash at bank and in hand | 54/58 | €15,520 | €8,398 | -€7,122 | -45.9% |
| Deferred charges and accrued income | 490/1 | €3,406 | €3,746 | +€340 | +10.0% |
| Total equity and liabilities | 10/49 | €311,522 | €292,441 | -€19,082 | -6.1% |
| Equity | 10/15 | €81,592 | €98,323 | +€16,731 | +20.5% |
| Contributions | 10/11 | €18,592 | €18,592 | = | 0.0% |
| Reserves | 13 | €57,647 | €79,731 | +€22,084 | +38.3% |
| Non-distributable reserves | 130/1 | €1,859 | €1,859 | = | 0.0% |
| Reserves not available under the articles | 1311 | €1,859 | €1,859 | = | 0.0% |
| Tax-exempt reserves | 132 | €10,449 | €9,592 | -€858 | -8.2% |
| Distributable reserves | 133 | €45,338 | €68,280 | +€22,942 | +50.6% |
| Profit (loss) carried forward | 14 | €5,354 | - | -€5,354 | |
| Provisions and deferred taxes | 16 | €600 | €386 | -€214 | -35.7% |
| Deferred taxes | 168 | €600 | €386 | -€214 | -35.7% |
| Amounts payable | 17/49 | €229,330 | €193,732 | -€35,598 | -15.5% |
| Amounts payable after more than one year | 17 | €2,998 | - | -€2,998 | |
| Financial debts | 170/4 | €2,998 | - | -€2,998 | |
| Amounts payable within one year | 42/48 | €226,331 | €193,732 | -€32,599 | -14.4% |
| Current portion of amounts payable after more than one year | 42 | €4,857 | €2,998 | -€1,859 | -38.3% |
| Trade debts | 44 | €41,863 | €39,697 | -€2,166 | -5.2% |
| Suppliers | 440/4 | €41,863 | €39,697 | -€2,166 | -5.2% |
| Advances received on contracts in progress | 46 | €33,339 | €15,236 | -€18,104 | -54.3% |
| Taxes, remuneration and social security | 45 | €5,560 | €3,559 | -€2,001 | -36.0% |
| Taxes | 450/3 | €5,560 | €3,559 | -€2,001 | -36.0% |
| Other amounts payable | 47/48 | €140,712 | €132,242 | -€8,470 | -6.0% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €4,855 | €4,855 | +€0 | 0.0% |
| Other operating charges | 640/8 | €2,959 | €3,566 | +€607 | +20.5% |
| Gross operating margin | 9900 | €32,301 | €39,805 | +€7,504 | +23.2% |
| Operating profit (loss) | 9901 | €24,487 | €31,385 | +€6,897 | +28.2% |
| Financial income | 75/76B | €3,547 | €3,222 | -€325 | -9.2% |
| Recurring financial income | 75 | €3,547 | €3,222 | -€325 | -9.2% |
| Financial charges | 65/66B | €2,657 | €4,063 | +€1,406 | +52.9% |
| Recurring financial charges | 65 | €2,657 | €4,063 | +€1,406 | +52.9% |
| Profit (loss) for the period before taxes | 9903 | €25,377 | €30,543 | +€5,166 | +20.4% |
| Transfer from deferred taxes | 780 | €214 | €214 | = | 0.0% |
| Income taxes | 67/77 | €8,904 | €8,027 | -€877 | -9.9% |
| Profit (loss) for the period | 9904 | €16,687 | €22,731 | +€6,043 | +36.2% |
| Transfer from tax-exempt reserves | 789 | €858 | €858 | = | 0.0% |
| Profit (loss) for the period to be appropriated | 9905 | €17,545 | €23,588 | +€6,043 | +34.4% |
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 8 October 2026 via checked.be.