Van Haute: 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 Haute
Largest movements
- Cash -€34,089
down €34,089 (-23.0%), from €148,022 to €113,933
mainly Net result for the year (-€24,708) and Receivables within one year (-€15,413)
- Receivables within one year +€15,413
up €15,413 (+11.4%), from €135,100 to €150,512
of which Other amounts receivable: +€15,413
- Tangible fixed assets -€10,192
down €10,192 (-6.8%), from €149,250 to €139,058
of which Land and buildings: -€9,360
- Profit (loss) carried forward -€24,708
down €24,708 (-12.0%), from €205,547 to €180,839
- Gross operating margin -€36,965
down €36,965, from €20,183 to -€16,782
- Taxes -€35,430
down €35,430 (-99.8%), from €35,504 to €74
- Other operating charges -€17,112
down €17,112 (-78.0%), from €21,940 to €4,828
- Depreciation -€1,998
down €1,998 (-16.4%), from €12,190 to €10,192
- Financial income +€889
up €889 (+13.4%), from €6,629 to €7,518
From the 2023 result to the 2024 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 2023 and 2024 balance sheets and the 2024 result: not a filed cash-flow statement. It shows where the money came from and went.
Every line side by side
| Line | Code | 2023 | 2024 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €448,251 | €420,283 | -€27,968 | -6.2% |
| Fixed assets | 21/28 | €163,565 | €153,373 | -€10,192 | -6.2% |
| Tangible fixed assets | 22/27 | €149,250 | €139,058 | -€10,192 | -6.8% |
| Land and buildings | 22 | €147,177 | €137,818 | -€9,360 | -6.4% |
| Plant, machinery and equipment | 23 | €2,072 | €1,240 | -€832 | -40.2% |
| Furniture and vehicles | 24 | €0 | - | = | |
| Financial fixed assets | 28 | €14,315 | €14,315 | = | 0.0% |
| Current assets | 29/58 | €284,687 | €266,910 | -€17,776 | -6.2% |
| Amounts receivable within one year | 40/41 | €135,100 | €150,512 | +€15,413 | +11.4% |
| Trade receivables | 40 | €4,000 | €4,000 | = | 0.0% |
| Other amounts receivable | 41 | €131,100 | €146,512 | +€15,413 | +11.8% |
| Cash at bank and in hand | 54/58 | €148,022 | €113,933 | -€34,089 | -23.0% |
| Deferred charges and accrued income | 490/1 | €1,565 | €2,465 | +€900 | +57.5% |
| Total equity and liabilities | 10/49 | €448,251 | €420,283 | -€27,968 | -6.2% |
| Equity | 10/15 | €426,450 | €401,742 | -€24,708 | -5.8% |
| Contributions | 10/11 | €37,185 | €37,185 | = | 0.0% |
| Reserves | 13 | €183,719 | €183,719 | = | 0.0% |
| Non-distributable reserves | 130/1 | €3,719 | €3,719 | = | 0.0% |
| Reserves not available under the articles | 1311 | €3,719 | €3,719 | = | 0.0% |
| Distributable reserves | 133 | €180,000 | €180,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €205,547 | €180,839 | -€24,708 | -12.0% |
| Amounts payable | 17/49 | €21,801 | €18,541 | -€3,261 | -15.0% |
| Amounts payable within one year | 42/48 | €21,801 | €18,541 | -€3,261 | -15.0% |
| Trade debts | 44 | €9,737 | €6,407 | -€3,330 | -34.2% |
| Suppliers | 440/4 | €9,737 | €6,407 | -€3,330 | -34.2% |
| Taxes, remuneration and social security | 45 | €12,064 | €12,134 | +€70 | +0.6% |
| Taxes | 450/3 | €12,064 | €12,134 | +€70 | +0.6% |
| Non-recurring operating income | 76A | €58,496 | €0 | -€58,496 | -100% |
| Remuneration, social security and pensions | 62 | €0 | - | = | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €12,190 | €10,192 | -€1,998 | -16.4% |
| Other operating charges | 640/8 | €21,940 | €4,828 | -€17,112 | -78.0% |
| Gross operating margin | 9900 | €20,183 | -€16,782 | -€36,965 | |
| Operating profit (loss) | 9901 | -€13,947 | -€31,802 | -€17,855 | -128% |
| Financial income | 75/76B | €6,629 | €7,518 | +€889 | +13.4% |
| Recurring financial income | 75 | €6,629 | €7,518 | +€889 | +13.4% |
| Financial charges | 65/66B | €418 | €350 | -€67 | -16.1% |
| Recurring financial charges | 65 | €418 | €350 | -€67 | -16.1% |
| Profit (loss) for the period before taxes | 9903 | -€7,735 | -€24,634 | -€16,899 | -218% |
| Income taxes | 67/77 | €35,504 | €74 | -€35,430 | -99.8% |
| Profit (loss) for the period | 9904 | -€43,239 | -€24,708 | +€18,531 | +42.9% |
| Profit (loss) for the period to be appropriated | 9905 | -€43,239 | -€24,708 | +€18,531 | +42.9% |
Source: filed annual accounts (NBB), financial years ended 31 December 2023 and 31 December 2024. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 19 October 2026 via checked.be.