VAN HACHT: 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 HACHT
Largest movements
- Cash +€34,689
up €34,689 (+27.0%), from €128,575 to €163,265
mainly Net result for the year (+€38,136) and Depreciation (+€17,863)
- Tangible fixed assets -€17,863
down €17,863 (-7.1%), from €250,170 to €232,307
of which Furniture and vehicles: -€9,863
- Receivables within one year +€11,386
new in 2025: €11,386
- Financial fixed assets -€5,000
no longer reported in 2025 (was €5,000)
- Reserves +€37,000
up €37,000 (+22.4%), from €165,179 to €202,179
- Other debts -€11,395
down €11,395 (-92.4%), from €12,338 to €943
- Gross operating margin +€5,490
up €5,490 (+7.8%), from €70,600 to €76,090
- Depreciation +€1,693
up €1,693 (+10.5%), from €16,170 to €17,863
- Other operating charges -€1,552
down €1,552 (-32.2%), from €4,821 to €3,269
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 | €383,745 | €406,957 | +€23,212 | +6.0% |
| Fixed assets | 21/28 | €255,170 | €232,307 | -€22,863 | -9.0% |
| Tangible fixed assets | 22/27 | €250,170 | €232,307 | -€17,863 | -7.1% |
| Land and buildings | 22 | €218,931 | €218,931 | = | 0.0% |
| Furniture and vehicles | 24 | €15,238 | €5,375 | -€9,863 | -64.7% |
| Other tangible fixed assets | 26 | €16,000 | €8,000 | -€8,000 | -50.0% |
| Financial fixed assets | 28 | €5,000 | - | -€5,000 | |
| Current assets | 29/58 | €128,575 | €174,651 | +€46,075 | +35.8% |
| Amounts receivable within one year | 40/41 | - | €11,386 | +€11,386 | |
| Other amounts receivable | 41 | - | €11,386 | +€11,386 | |
| Cash at bank and in hand | 54/58 | €128,575 | €163,265 | +€34,689 | +27.0% |
| Total equity and liabilities | 10/49 | €383,745 | €406,957 | +€23,212 | +6.0% |
| Equity | 10/15 | €361,698 | €399,834 | +€38,136 | +10.5% |
| Contributions | 10/11 | €132,000 | €132,000 | = | 0.0% |
| Reserves | 13 | €165,179 | €202,179 | +€37,000 | +22.4% |
| Distributable reserves | 133 | €165,179 | €202,179 | +€37,000 | +22.4% |
| Profit (loss) carried forward | 14 | €64,518 | €65,655 | +€1,136 | +1.8% |
| Amounts payable | 17/49 | €22,047 | €7,123 | -€14,924 | -67.7% |
| Amounts payable within one year | 42/48 | €22,047 | €7,123 | -€14,924 | -67.7% |
| Trade debts | 44 | €6,410 | €2,481 | -€3,929 | -61.3% |
| Suppliers | 440/4 | €6,410 | €2,481 | -€3,929 | -61.3% |
| Taxes, remuneration and social security | 45 | €3,300 | €3,700 | +€400 | +12.1% |
| Taxes | 450/3 | €3,300 | €3,700 | +€400 | +12.1% |
| Other amounts payable | 47/48 | €12,338 | €943 | -€11,395 | -92.4% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €16,170 | €17,863 | +€1,693 | +10.5% |
| Other operating charges | 640/8 | €4,821 | €3,269 | -€1,552 | -32.2% |
| Gross operating margin | 9900 | €70,600 | €76,090 | +€5,490 | +7.8% |
| Operating profit (loss) | 9901 | €49,609 | €54,958 | +€5,349 | +10.8% |
| Financial income | 75/76B | €2,060 | €1,986 | -€74 | -3.6% |
| Recurring financial income | 75 | €2,060 | €1,986 | -€74 | -3.6% |
| Non-recurring financial income | 76B | €2,060 | €1,986 | -€74 | -3.6% |
| Financial charges | 65/66B | €73 | €74 | +€1 | +1.0% |
| Recurring financial charges | 65 | €73 | €74 | +€1 | +1.0% |
| Profit (loss) for the period before taxes | 9903 | €51,596 | €56,870 | +€5,274 | +10.2% |
| Income taxes | 67/77 | €18,321 | €18,734 | +€413 | +2.3% |
| Profit (loss) for the period | 9904 | €33,275 | €38,136 | +€4,861 | +14.6% |
| Profit (loss) for the period to be appropriated | 9905 | €33,275 | €38,136 | +€4,861 | +14.6% |
Source: filed annual accounts (NBB), financial years ended 1 July 2024 and 1 July 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 22 October 2026 via checked.be.