VAN HOEYLANDT: 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 HOEYLANDT
Largest movements
- Tangible fixed assets -€15,885
down €15,885 (-11.9%), from €133,568 to €117,682
of which Land and buildings: -€10,679
- Cash -€14,575
down €14,575 (-52.1%), from €27,994 to €13,419
mainly Debts after one year (-€18,600) and Receivables after one year (-€9,697)
- Receivables after one year +€9,697
new in 2025: €9,697
- Receivables within one year -€8,524
no longer reported in 2025 (was €8,524)
- Debts after one year -€18,600
no longer reported in 2025 (was €18,600)
- Profit (loss) carried forward -€5,688
down €5,688 (-5.4%), from €105,529 to €99,842
- Other debts -€3,200
no longer reported in 2025 (was €3,200)
- Accrued charges and deferred income -€1,800
no longer reported in 2025 (was €1,800)
- Gross operating margin -€18,794
down €18,794 (-51.1%), from €36,796 to €18,002
- Taxes -€10,453
down €10,453 (-66.9%), from €15,635 to €5,182
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 | €170,085 | €140,798 | -€29,288 | -17.2% |
| Fixed assets | 21/28 | €133,568 | €117,682 | -€15,885 | -11.9% |
| Tangible fixed assets | 22/27 | €133,568 | €117,682 | -€15,885 | -11.9% |
| Land and buildings | 22 | €122,654 | €111,976 | -€10,679 | -8.7% |
| Plant, machinery and equipment | 23 | €9,500 | €5,000 | -€4,500 | -47.4% |
| Furniture and vehicles | 24 | €1,413 | €707 | -€707 | -50.0% |
| Current assets | 29/58 | €36,518 | €23,115 | -€13,402 | -36.7% |
| Amounts receivable after more than one year | 29 | - | €9,697 | +€9,697 | |
| Other amounts receivable | 291 | - | €9,697 | +€9,697 | |
| Amounts receivable within one year | 40/41 | €8,524 | - | -€8,524 | |
| Other amounts receivable | 41 | €8,524 | - | -€8,524 | |
| Cash at bank and in hand | 54/58 | €27,994 | €13,419 | -€14,575 | -52.1% |
| Total equity and liabilities | 10/49 | €170,085 | €140,798 | -€29,288 | -17.2% |
| Equity | 10/15 | €145,989 | €140,302 | -€5,688 | -3.9% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €21,860 | €21,860 | = | 0.0% |
| Non-distributable reserves | 130/1 | €21,860 | €21,860 | = | 0.0% |
| Reserves not available under the articles | 1311 | €1,860 | €1,860 | = | 0.0% |
| Other | 1319 | €20,000 | €20,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €105,529 | €99,842 | -€5,688 | -5.4% |
| Amounts payable | 17/49 | €24,096 | €496 | -€23,600 | -97.9% |
| Amounts payable after more than one year | 17 | €18,600 | - | -€18,600 | |
| Financial debts | 170/4 | €18,600 | - | -€18,600 | |
| Amounts payable within one year | 42/48 | €3,696 | €496 | -€3,200 | -86.6% |
| Current portion of amounts payable after more than one year | 42 | €496 | €496 | = | 0.0% |
| Other amounts payable | 47/48 | €3,200 | - | -€3,200 | |
| Accrued charges and deferred income | 492/3 | €1,800 | - | -€1,800 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €15,885 | €15,885 | = | 0.0% |
| Other operating charges | 640/8 | €2,495 | €2,573 | +€78 | +3.1% |
| Gross operating margin | 9900 | €36,796 | €18,002 | -€18,794 | -51.1% |
| Operating profit (loss) | 9901 | €18,416 | -€457 | -€18,872 | |
| Financial charges | 65/66B | €50 | €49 | -€1 | -1.3% |
| Recurring financial charges | 65 | €50 | €49 | -€1 | -1.3% |
| Profit (loss) for the period before taxes | 9903 | €18,366 | -€506 | -€18,872 | |
| Income taxes | 67/77 | €15,635 | €5,182 | -€10,453 | -66.9% |
| Profit (loss) for the period | 9904 | €2,731 | -€5,688 | -€8,419 | |
| Profit (loss) for the period to be appropriated | 9905 | €2,731 | -€5,688 | -€8,419 |
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.