VAN HEE AGNES: 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 HEE AGNES
Largest movements
- Current investments +€50,000
up €50,000 (+16.7%), from €300,000 to €350,000
- Stocks and contracts -€49,037
down €49,037 (-12.3%), from €398,491 to €349,453
- Cash -€14,337
down €14,337 (-15.0%), from €95,734 to €81,397
mainly Current investments (-€50,000) and Accrued charges and deferred income (-€18,544)
- Tangible fixed assets -€13,962
down €13,962 (-85.2%), from €16,395 to €2,433
of which Land and buildings: -€12,645
- Accrued charges and deferred income -€18,544
down €18,544 (-97.9%), from €18,944 to €400
- Gross operating margin -€59,231
down €59,231 (-85.6%), from €69,216 to €9,984
- Financial charges -€18,582
down €18,582 (-95.0%), from €19,551 to €969
- Taxes -€14,993
down €14,993 (-97.8%), from €15,332 to €339
- Depreciation -€11,978
down €11,978 (-90.1%), from €13,295 to €1,317
- Financial income -€4,662
down €4,662 (-34.2%), from €13,621 to €8,959
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 | €814,937 | €794,068 | -€20,869 | -2.6% |
| Fixed assets | 21/28 | €16,395 | €2,433 | -€13,962 | -85.2% |
| Tangible fixed assets | 22/27 | €16,395 | €2,433 | -€13,962 | -85.2% |
| Land and buildings | 22 | €12,645 | - | -€12,645 | |
| Furniture and vehicles | 24 | €488 | €104 | -€384 | -78.7% |
| Other tangible fixed assets | 26 | €3,262 | €2,329 | -€933 | -28.6% |
| Current assets | 29/58 | €798,542 | €791,635 | -€6,906 | -0.9% |
| Stocks and contracts in progress | 3 | €398,491 | €349,453 | -€49,037 | -12.3% |
| Stocks | 30/36 | €398,491 | €349,453 | -€49,037 | -12.3% |
| Amounts receivable within one year | 40/41 | €3,174 | €9,849 | +€6,675 | +210.3% |
| Trade receivables | 40 | €2,420 | - | -€2,420 | |
| Other amounts receivable | 41 | €754 | €9,849 | +€9,095 | +1206.3% |
| Current investments | 50/53 | €300,000 | €350,000 | +€50,000 | +16.7% |
| Cash at bank and in hand | 54/58 | €95,734 | €81,397 | -€14,337 | -15.0% |
| Deferred charges and accrued income | 490/1 | €1,142 | €936 | -€206 | -18.0% |
| Total equity and liabilities | 10/49 | €814,937 | €794,068 | -€20,869 | -2.6% |
| Equity | 10/15 | €431,659 | €431,795 | +€137 | 0.0% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €413,049 | €413,049 | = | 0.0% |
| Non-distributable reserves | 130/1 | €9,361 | €9,361 | = | 0.0% |
| Reserves not available under the articles | 1311 | €9,361 | €9,361 | = | 0.0% |
| Distributable reserves | 133 | €403,688 | €403,688 | = | 0.0% |
| Profit (loss) carried forward | 14 | €10 | €146 | +€137 | +1420.4% |
| Amounts payable | 17/49 | €383,278 | €362,273 | -€21,005 | -5.5% |
| Amounts payable after more than one year | 17 | €25,000 | €25,000 | = | 0.0% |
| Other amounts payable | 178/9 | €25,000 | €25,000 | = | 0.0% |
| Amounts payable within one year | 42/48 | €339,334 | €336,873 | -€2,461 | -0.7% |
| Current portion of amounts payable after more than one year | 42 | €1,242 | - | -€1,242 | |
| Trade debts | 44 | €4,921 | €372 | -€4,548 | -92.4% |
| Suppliers | 440/4 | €4,921 | €372 | -€4,548 | -92.4% |
| Taxes, remuneration and social security | 45 | €2,199 | €3,091 | +€892 | +40.6% |
| Taxes | 450/3 | €2,199 | €3,091 | +€892 | +40.6% |
| Other amounts payable | 47/48 | €330,973 | €333,410 | +€2,437 | +0.7% |
| Accrued charges and deferred income | 492/3 | €18,944 | €400 | -€18,544 | -97.9% |
| Non-recurring operating income | 76A | €4,161 | - | -€4,161 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €13,295 | €1,317 | -€11,978 | -90.1% |
| Other operating charges | 640/8 | €3,001 | €3,536 | +€535 | +17.8% |
| Non-recurring operating charges | 66A | - | €12,645 | +€12,645 | |
| Gross operating margin | 9900 | €69,216 | €9,984 | -€59,231 | -85.6% |
| Operating profit (loss) | 9901 | €52,920 | -€7,514 | -€60,434 | |
| Financial income | 75/76B | €13,621 | €8,959 | -€4,662 | -34.2% |
| Recurring financial income | 75 | €13,621 | €8,959 | -€4,662 | -34.2% |
| Financial charges | 65/66B | €19,551 | €969 | -€18,582 | -95.0% |
| Recurring financial charges | 65 | €19,551 | €969 | -€18,582 | -95.0% |
| Profit (loss) for the period before taxes | 9903 | €46,989 | €476 | -€46,514 | -99.0% |
| Income taxes | 67/77 | €15,332 | €339 | -€14,993 | -97.8% |
| Profit (loss) for the period | 9904 | €31,657 | €137 | -€31,520 | -99.6% |
| Profit (loss) for the period to be appropriated | 9905 | €31,657 | €137 | -€31,520 | -99.6% |
Source: filed annual accounts (NBB), financial years ended 30 June 2024 and 30 June 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 9 October 2026 via checked.be.