VAN HIJFTE CHRIS: 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 HIJFTE CHRIS
Largest movements
- Current investments +€25,569
up €25,569 (+28.3%), from €90,275 to €115,845
- Tangible fixed assets -€14,563
down €14,563 (-44.8%), from €32,538 to €17,975
of which Furniture and vehicles: -€8,974
- Cash -€4,831
down €4,831 (-11.8%), from €40,805 to €35,974
mainly Current investments (-€25,569) and Contributions, distributions and other (-€19,720)
- Other debts +€11,478
up €11,478 (+133.7%), from €8,584 to €20,063
- Debts after one year -€2,035
no longer reported in 2026 (was €2,035)
- Tax, wage and social debts -€2,030
down €2,030 (-26.5%), from €7,647 to €5,618
- Current portion of long-term debt -€2,007
down €2,007 (-49.7%), from €4,042 to €2,035
- Accrued charges and deferred income -€1,869
down €1,869 (-30.3%), from €6,174 to €4,305
- Gross operating margin -€6,361
down €6,361 (-12.0%), from €52,955 to €46,594
- Taxes -€1,856
down €1,856 (-13.6%), from €13,655 to €11,800
- Financial income +€650
up €650 (+77.7%), from €836 to €1,486
From the 2025 result to the 2026 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 2025 and 2026 balance sheets and the 2026 result: not a filed cash-flow statement. It shows where the money came from and went.
Every line side by side
| Line | Code | 2025 | 2026 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €171,411 | €176,017 | +€4,606 | +2.7% |
| Fixed assets | 21/28 | €32,538 | €17,975 | -€14,563 | -44.8% |
| Tangible fixed assets | 22/27 | €32,538 | €17,975 | -€14,563 | -44.8% |
| Land and buildings | 22 | €22,360 | €16,770 | -€5,590 | -25.0% |
| Furniture and vehicles | 24 | €10,178 | €1,205 | -€8,974 | -88.2% |
| Current assets | 29/58 | €138,873 | €158,042 | +€19,169 | +13.8% |
| Amounts receivable within one year | 40/41 | €6,421 | €5,101 | -€1,321 | -20.6% |
| Trade receivables | 40 | €5,476 | €5,101 | -€375 | -6.8% |
| Other amounts receivable | 41 | €946 | - | -€946 | |
| Current investments | 50/53 | €90,275 | €115,845 | +€25,569 | +28.3% |
| Cash at bank and in hand | 54/58 | €40,805 | €35,974 | -€4,831 | -11.8% |
| Deferred charges and accrued income | 490/1 | €1,371 | €1,122 | -€248 | -18.1% |
| Total equity and liabilities | 10/49 | €171,411 | €176,017 | +€4,606 | +2.7% |
| Equity | 10/15 | €142,412 | €143,041 | +€629 | +0.4% |
| Contributions | 10/11 | €12,400 | €12,400 | = | 0.0% |
| Reserves | 13 | €87,537 | €88,166 | +€629 | +0.7% |
| Distributable reserves | 133 | €87,537 | €88,166 | +€629 | +0.7% |
| Profit (loss) carried forward | 14 | €42,476 | €42,476 | +€0 | 0.0% |
| Amounts payable | 17/49 | €28,999 | €32,975 | +€3,977 | +13.7% |
| Amounts payable after more than one year | 17 | €2,035 | - | -€2,035 | |
| Financial debts | 170/4 | €2,035 | - | -€2,035 | |
| Amounts payable within one year | 42/48 | €20,789 | €28,670 | +€7,881 | +37.9% |
| Current portion of amounts payable after more than one year | 42 | €4,042 | €2,035 | -€2,007 | -49.7% |
| Trade debts | 44 | €516 | €955 | +€439 | +85.0% |
| Suppliers | 440/4 | €516 | €955 | +€439 | +85.0% |
| Taxes, remuneration and social security | 45 | €7,647 | €5,618 | -€2,030 | -26.5% |
| Taxes | 450/3 | €7,647 | €5,618 | -€2,030 | -26.5% |
| Other amounts payable | 47/48 | €8,584 | €20,063 | +€11,478 | +133.7% |
| Accrued charges and deferred income | 492/3 | €6,174 | €4,305 | -€1,869 | -30.3% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €14,563 | €14,563 | +€1 | 0.0% |
| Other operating charges | 640/8 | €1,122 | €1,112 | -€10 | -0.9% |
| Gross operating margin | 9900 | €52,955 | €46,594 | -€6,361 | -12.0% |
| Operating profit (loss) | 9901 | €37,270 | €30,919 | -€6,351 | -17.0% |
| Financial income | 75/76B | €836 | €1,486 | +€650 | +77.7% |
| Recurring financial income | 75 | €836 | €1,486 | +€650 | +77.7% |
| Financial charges | 65/66B | €552 | €256 | -€296 | -53.6% |
| Recurring financial charges | 65 | €552 | €256 | -€296 | -53.6% |
| Profit (loss) for the period before taxes | 9903 | €37,555 | €32,149 | -€5,406 | -14.4% |
| Income taxes | 67/77 | €13,655 | €11,800 | -€1,856 | -13.6% |
| Profit (loss) for the period | 9904 | €23,899 | €20,349 | -€3,550 | -14.9% |
| Profit (loss) for the period to be appropriated | 9905 | €23,899 | €20,349 | -€3,550 | -14.9% |
Source: filed annual accounts (NBB), financial years ended 31 March 2025 and 31 March 2026. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 10 October 2026 via checked.be.