VAN HESSEN IMMO: 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 HESSEN IMMO
Largest movements
- Cash +€100,598
up €100,598 (+36.6%), from €274,830 to €375,428
mainly Net result for the year (+€59,162) and Depreciation (+€36,935)
- Tangible fixed assets -€36,935
down €36,935 (-5.2%), from €704,341 to €667,406
- Reserves +€59,162
up €59,162 (+4.5%), from €1.3m to €1.4m
of which Distributable reserves: +€59,162
- Gross operating margin +€20,965
up €20,965 (+21.7%), from €96,481 to €117,447
- Financial income -€5,329
down €5,329 (-42.7%), from €12,478 to €7,149
- Taxes +€3,863
up €3,863 (+24.2%), from €15,960 to €19,824
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 | €1,396,606 | €1,449,183 | +€52,577 | +3.8% |
| Fixed assets | 21/28 | €704,341 | €667,406 | -€36,935 | -5.2% |
| Tangible fixed assets | 22/27 | €704,341 | €667,406 | -€36,935 | -5.2% |
| Land and buildings | 22 | €704,341 | €667,406 | -€36,935 | -5.2% |
| Current assets | 29/58 | €692,265 | €781,777 | +€89,512 | +12.9% |
| Current investments | 50/53 | €412,540 | €401,124 | -€11,416 | -2.8% |
| Cash at bank and in hand | 54/58 | €274,830 | €375,428 | +€100,598 | +36.6% |
| Deferred charges and accrued income | 490/1 | €4,895 | €5,225 | +€330 | +6.8% |
| Total equity and liabilities | 10/49 | €1,396,606 | €1,449,183 | +€52,577 | +3.8% |
| Equity | 10/15 | €1,384,580 | €1,443,742 | +€59,162 | +4.3% |
| Contributions | 10/11 | €61,500 | €61,500 | = | 0.0% |
| Capital | 10 | €61,500 | €61,500 | = | 0.0% |
| Issued capital | 100 | €61,500 | €61,500 | = | 0.0% |
| Reserves | 13 | €1,323,080 | €1,382,242 | +€59,162 | +4.5% |
| Non-distributable reserves | 130/1 | €6,150 | €6,150 | = | 0.0% |
| Legal reserve | 130 | €6,150 | €6,150 | = | 0.0% |
| Distributable reserves | 133 | €1,316,930 | €1,376,092 | +€59,162 | +4.5% |
| Amounts payable | 17/49 | €12,026 | €5,441 | -€6,585 | -54.8% |
| Amounts payable within one year | 42/48 | €11,939 | €5,352 | -€6,587 | -55.2% |
| Trade debts | 44 | €10,119 | €30 | -€10,089 | -99.7% |
| Suppliers | 440/4 | €10,119 | €30 | -€10,089 | -99.7% |
| Taxes, remuneration and social security | 45 | €1,820 | €5,322 | +€3,502 | +192% |
| Taxes | 450/3 | €1,820 | €5,322 | +€3,502 | +192% |
| Accrued charges and deferred income | 492/3 | €88 | €89 | +€2 | +1.9% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €36,935 | €36,935 | = | 0.0% |
| Other operating charges | 640/8 | €7,683 | €8,614 | +€931 | +12.1% |
| Gross operating margin | 9900 | €96,481 | €117,447 | +€20,965 | +21.7% |
| Operating profit (loss) | 9901 | €51,863 | €71,897 | +€20,034 | +38.6% |
| Financial income | 75/76B | €12,478 | €7,149 | -€5,329 | -42.7% |
| Recurring financial income | 75 | €12,478 | €7,149 | -€5,329 | -42.7% |
| Financial charges | 65/66B | €31 | €60 | +€30 | +97.5% |
| Recurring financial charges | 65 | €31 | €60 | +€30 | +97.5% |
| Profit (loss) for the period before taxes | 9903 | €64,310 | €78,986 | +€14,676 | +22.8% |
| Income taxes | 67/77 | €15,960 | €19,824 | +€3,863 | +24.2% |
| Profit (loss) for the period | 9904 | €48,350 | €59,162 | +€10,812 | +22.4% |
| Profit (loss) for the period to be appropriated | 9905 | €48,350 | €59,162 | +€10,812 | +22.4% |
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 18 October 2026 via checked.be.