VAN EYNDE CHRIS: 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 EYNDE CHRIS
Largest movements
- Cash +€46,496
up €46,496 (+150%), from €31,033 to €77,529
mainly Stocks and contracts (+€38,360) and Depreciation (+€25,665)
- Stocks and contracts -€38,360
down €38,360 (-34.0%), from €112,720 to €74,360
- Tangible fixed assets -€23,665
down €23,665 (-34.9%), from €67,834 to €44,169
of which Furniture and vehicles: -€21,599
- Receivables within one year -€6,624
down €6,624 (-8.9%), from €74,616 to €67,993
of which Other amounts receivable: -€5,183
- Trade debts -€26,107
down €26,107 (-27.6%), from €94,672 to €68,564
- Reserves +€20,581
up €20,581 (+30.3%), from €67,980 to €88,561
- Debts after one year -€10,111
down €10,111 (-34.6%), from €29,225 to €19,115
- Other debts -€9,822
down €9,822 (-14.5%), from €67,652 to €57,830
- Tax, wage and social debts +€6,787
up €6,787 (+1,279%), from €531 to €7,318
of which Taxes: +€6,787
- Gross operating margin +€23,324
up €23,324 (+14.0%), from €166,922 to €190,246
- Taxes +€9,863
up €9,863 (+4,151%), from €238 to €10,100
- Financial charges -€6,841
down €6,841 (-65.0%), from €10,523 to €3,682
- Staff costs +€4,940
up €4,940 (+4.1%), from €121,488 to €126,427
- Depreciation -€2,427
down €2,427 (-8.6%), from €28,092 to €25,665
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 | €294,203 | €270,098 | -€24,105 | -8.2% |
| Fixed assets | 21/28 | €67,834 | €44,169 | -€23,665 | -34.9% |
| Tangible fixed assets | 22/27 | €67,834 | €44,169 | -€23,665 | -34.9% |
| Plant, machinery and equipment | 23 | €4,917 | €2,851 | -€2,066 | -42.0% |
| Furniture and vehicles | 24 | €62,917 | €41,318 | -€21,599 | -34.3% |
| Other tangible fixed assets | 26 | €0 | €0 | = | |
| Current assets | 29/58 | €226,369 | €225,929 | -€440 | -0.2% |
| Stocks and contracts in progress | 3 | €112,720 | €74,360 | -€38,360 | -34.0% |
| Stocks | 30/36 | €112,720 | €74,360 | -€38,360 | -34.0% |
| Amounts receivable within one year | 40/41 | €74,616 | €67,993 | -€6,624 | -8.9% |
| Trade receivables | 40 | €68,911 | €67,471 | -€1,441 | -2.1% |
| Other amounts receivable | 41 | €5,705 | €522 | -€5,183 | -90.8% |
| Cash at bank and in hand | 54/58 | €31,033 | €77,529 | +€46,496 | +150% |
| Deferred charges and accrued income | 490/1 | €7,999 | €6,047 | -€1,952 | -24.4% |
| Total equity and liabilities | 10/49 | €294,203 | €270,098 | -€24,105 | -8.2% |
| Equity | 10/15 | €86,580 | €107,161 | +€20,581 | +23.8% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €67,980 | €88,561 | +€20,581 | +30.3% |
| Distributable reserves | 133 | €67,980 | €88,561 | +€20,581 | +30.3% |
| Amounts payable | 17/49 | €207,623 | €162,937 | -€44,686 | -21.5% |
| Amounts payable after more than one year | 17 | €29,225 | €19,115 | -€10,111 | -34.6% |
| Financial debts | 170/4 | €29,225 | €19,115 | -€10,111 | -34.6% |
| Amounts payable within one year | 42/48 | €178,398 | €143,823 | -€34,576 | -19.4% |
| Current portion of amounts payable after more than one year | 42 | €15,544 | €10,111 | -€5,434 | -35.0% |
| Trade debts | 44 | €94,672 | €68,564 | -€26,107 | -27.6% |
| Suppliers | 440/4 | €94,672 | €68,564 | -€26,107 | -27.6% |
| Taxes, remuneration and social security | 45 | €531 | €7,318 | +€6,787 | +1,279% |
| Taxes | 450/3 | €326 | €7,113 | +€6,787 | +2,083% |
| Remuneration and social security | 454/9 | €205 | €205 | = | 0.0% |
| Other amounts payable | 47/48 | €67,652 | €57,830 | -€9,822 | -14.5% |
| Remuneration, social security and pensions | 62 | €121,488 | €126,427 | +€4,940 | +4.1% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €28,092 | €25,665 | -€2,427 | -8.6% |
| Write-downs on stocks, contracts in progress and trade receivables: additions (reversals) | 631/4 | - | €700 | +€700 | |
| Other operating charges | 640/8 | €2,228 | €3,090 | +€862 | +38.7% |
| Gross operating margin | 9900 | €166,922 | €190,246 | +€23,324 | +14.0% |
| Operating profit (loss) | 9901 | €15,114 | €34,363 | +€19,249 | +127% |
| Financial charges | 65/66B | €10,523 | €3,682 | -€6,841 | -65.0% |
| Recurring financial charges | 65 | €10,523 | €3,682 | -€6,841 | -65.0% |
| Profit (loss) for the period before taxes | 9903 | €4,591 | €30,681 | +€26,090 | +568% |
| Income taxes | 67/77 | €238 | €10,100 | +€9,863 | +4,151% |
| Profit (loss) for the period | 9904 | €4,354 | €20,581 | +€16,228 | +373% |
| Profit (loss) for the period to be appropriated | 9905 | €4,354 | €20,581 | +€16,228 | +373% |
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 26 October 2026 via checked.be.