VAN HAELST: 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 HAELST
Largest movements
- Cash +€24,828
up €24,828 (+402.2%), from €6,173 to €31,002
mainly Other debts (+€165,000) and Net result for the year (+€32,533)
- Receivables within one year +€8,628
up €8,628 (+5.4%), from €160,731 to €169,359
- Other debts +€165,000
new in 2025: €165,000
- Reserves -€132,467
down €132,467 (-100.0%), from €132,470 to €3
- Gross operating margin +€1,081
up €1,081 (+2.2%), from €50,176 to €51,257
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 | €210,882 | €243,391 | +€32,508 | +15.4% |
| Fixed assets | 21/28 | €42,868 | €42,868 | = | 0.0% |
| Tangible fixed assets | 22/27 | €42,868 | €42,868 | = | 0.0% |
| Land and buildings | 22 | €42,868 | €42,868 | = | 0.0% |
| Current assets | 29/58 | €168,014 | €200,523 | +€32,508 | +19.3% |
| Amounts receivable within one year | 40/41 | €160,731 | €169,359 | +€8,628 | +5.4% |
| Other amounts receivable | 41 | €160,731 | €169,359 | +€8,628 | +5.4% |
| Cash at bank and in hand | 54/58 | €6,173 | €31,002 | +€24,828 | +402.2% |
| Deferred charges and accrued income | 490/1 | €1,110 | €162 | -€948 | -85.4% |
| Total equity and liabilities | 10/49 | €210,882 | €243,391 | +€32,508 | +15.4% |
| Equity | 10/15 | €207,470 | €75,003 | -€132,467 | -63.8% |
| Contributions | 10/11 | €75,000 | €75,000 | = | 0.0% |
| Reserves | 13 | €132,470 | €3 | -€132,467 | -100.0% |
| Distributable reserves | 133 | €132,470 | €3 | -€132,467 | -100.0% |
| Profit (loss) carried forward | 14 | - | €0 | = | |
| Amounts payable | 17/49 | €3,413 | €168,388 | +€164,975 | +4834.3% |
| Amounts payable within one year | 42/48 | €3,413 | €168,388 | +€164,975 | +4834.3% |
| Trade debts | 44 | €3,413 | €3,388 | -€25 | -0.7% |
| Suppliers | 440/4 | €3,413 | €3,388 | -€25 | -0.7% |
| Taxes, remuneration and social security | 45 | €0 | - | = | |
| Taxes | 450/3 | €0 | - | = | |
| Other amounts payable | 47/48 | - | €165,000 | +€165,000 | |
| Other operating charges | 640/8 | €7,224 | €7,648 | +€424 | +5.9% |
| Gross operating margin | 9900 | €50,176 | €51,257 | +€1,081 | +2.2% |
| Operating profit (loss) | 9901 | €42,952 | €43,609 | +€657 | +1.5% |
| Financial income | 75/76B | €0 | - | = | |
| Recurring financial income | 75 | €0 | - | = | |
| Financial charges | 65/66B | €401 | €155 | -€246 | -61.4% |
| Recurring financial charges | 65 | €401 | €155 | -€246 | -61.4% |
| Profit (loss) for the period before taxes | 9903 | €42,551 | €43,454 | +€903 | +2.1% |
| Income taxes | 67/77 | €10,666 | €10,921 | +€255 | +2.4% |
| Profit (loss) for the period | 9904 | €31,885 | €32,533 | +€648 | +2.0% |
| Profit (loss) for the period to be appropriated | 9905 | €31,885 | €32,533 | +€648 | +2.0% |
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 6 October 2026 via checked.be.