VAN HAUTER YVES: 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 HAUTER YVES
Largest movements
- Cash -€14,580
no longer reported in 2025 (was €14,580)
mainly Debts after one year (-€13,643) and Stocks and contracts (-€7,630)
- Stocks and contracts +€7,630
up €7,630 (+113%), from €6,770 to €14,400
of which Contracts in progress: +€7,500
- Tangible fixed assets -€6,194
down €6,194 (-2.3%), from €274,012 to €267,818
of which Land and buildings: -€5,132
- Debts after one year -€13,643
down €13,643 (-7.4%), from €183,721 to €170,078
- Trade debts -€4,672
down €4,672 (-73.2%), from €6,382 to €1,710
- Gross operating margin -€6,612
down €6,612 (-28.5%), from €23,168 to €16,556
- Taxes -€2,030
down €2,030 (-65.9%), from €3,080 to €1,050
- Financial charges -€333
down €333 (-7.7%), from €4,320 to €3,987
- Other operating charges +€307
up €307 (+16.0%), from €1,913 to €2,220
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 | €301,899 | €286,741 | -€15,158 | -5.0% |
| Fixed assets | 21/28 | €274,012 | €267,818 | -€6,194 | -2.3% |
| Tangible fixed assets | 22/27 | €274,012 | €267,818 | -€6,194 | -2.3% |
| Land and buildings | 22 | €271,295 | €266,163 | -€5,132 | -1.9% |
| Furniture and vehicles | 24 | €2,718 | €1,655 | -€1,062 | -39.1% |
| Current assets | 29/58 | €27,887 | €18,923 | -€8,964 | -32.1% |
| Stocks and contracts in progress | 3 | €6,770 | €14,400 | +€7,630 | +113% |
| Stocks | 30/36 | €2,770 | €2,900 | +€130 | +4.7% |
| Contracts in progress | 37 | €4,000 | €11,500 | +€7,500 | +188% |
| Amounts receivable within one year | 40/41 | €6,537 | €4,523 | -€2,014 | -30.8% |
| Trade receivables | 40 | €5,335 | €2,694 | -€2,641 | -49.5% |
| Other amounts receivable | 41 | €1,202 | €1,829 | +€627 | +52.2% |
| Cash at bank and in hand | 54/58 | €14,580 | - | -€14,580 | |
| Total equity and liabilities | 10/49 | €301,899 | €286,741 | -€15,158 | -5.0% |
| Equity | 10/15 | €86,558 | €86,133 | -€425 | -0.5% |
| Contributions | 10/11 | €6,200 | €6,200 | = | 0.0% |
| Contributions outside capital | 11 | €6,200 | €6,200 | = | 0.0% |
| Other | 1109/19 | €6,200 | €6,200 | = | 0.0% |
| Reserves | 13 | €80,358 | €79,933 | -€425 | -0.5% |
| Non-distributable reserves | 130/1 | €1,860 | €1,860 | = | 0.0% |
| Legal reserve | 130 | €1,860 | €1,860 | = | 0.0% |
| Distributable reserves | 133 | €78,498 | €78,073 | -€425 | -0.5% |
| Amounts payable | 17/49 | €215,341 | €200,609 | -€14,733 | -6.8% |
| Amounts payable after more than one year | 17 | €183,721 | €170,078 | -€13,643 | -7.4% |
| Financial debts | 170/4 | €183,721 | €170,078 | -€13,643 | -7.4% |
| Amounts payable within one year | 42/48 | €31,621 | €30,531 | -€1,090 | -3.4% |
| Financial debts | 43 | - | €167 | +€167 | |
| Credit institutions | 430/8 | - | €167 | +€167 | |
| Trade debts | 44 | €6,382 | €1,710 | -€4,672 | -73.2% |
| Suppliers | 440/4 | €6,382 | €1,710 | -€4,672 | -73.2% |
| Advances received on contracts in progress | 46 | €4,000 | €4,000 | = | 0.0% |
| Taxes, remuneration and social security | 45 | €4,638 | €5,992 | +€1,353 | +29.2% |
| Taxes | 450/3 | €4,638 | €5,992 | +€1,353 | +29.2% |
| Other amounts payable | 47/48 | €16,600 | €18,662 | +€2,062 | +12.4% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €7,873 | €8,094 | +€222 | +2.8% |
| Other operating charges | 640/8 | €1,913 | €2,220 | +€307 | +16.0% |
| Gross operating margin | 9900 | €23,168 | €16,556 | -€6,612 | -28.5% |
| Operating profit (loss) | 9901 | €13,382 | €6,241 | -€7,141 | -53.4% |
| Financial income | 75/76B | €152 | €71 | -€82 | -53.6% |
| Recurring financial income | 75 | €152 | €71 | -€82 | -53.6% |
| Financial charges | 65/66B | €4,320 | €3,987 | -€333 | -7.7% |
| Recurring financial charges | 65 | €4,320 | €3,987 | -€333 | -7.7% |
| Profit (loss) for the period before taxes | 9903 | €9,215 | €2,325 | -€6,890 | -74.8% |
| Income taxes | 67/77 | €3,080 | €1,050 | -€2,030 | -65.9% |
| Profit (loss) for the period | 9904 | €6,135 | €1,275 | -€4,860 | -79.2% |
| Profit (loss) for the period to be appropriated | 9905 | €6,135 | €1,275 | -€4,860 | -79.2% |
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 24 October 2026 via checked.be.