VAN HOUT STEVEN: 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 HOUT STEVEN
Largest movements
- Cash -€57,690
down €57,690 (-45.7%), from €126,245 to €68,555
mainly Investment in fixed assets (net) (-€65,697) and Contributions, distributions and other (-€20,944)
- Tangible fixed assets +€41,132
up €41,132 (+184%), from €22,384 to €63,516
of which Furniture and vehicles: +€40,546
- Stocks and contracts -€23,020
no longer reported in 2025 (was €23,020)
of which Contracts in progress: -€21,640
- Receivables within one year +€8,244
up €8,244 (+4,882%), from €169 to €8,413
of which Trade receivables: +€8,413
- Tax, wage and social debts -€15,058
down €15,058 (-93.3%), from €16,138 to €1,080
- Trade debts -€9,687
down €9,687 (-78.8%), from €12,299 to €2,612
- Debts after one year -€7,583
no longer reported in 2025 (was €7,583)
- Gross operating margin -€16,912
down €16,912 (-22.3%), from €75,695 to €58,783
- Depreciation +€13,071
up €13,071 (+114%), from €11,494 to €24,565
- Taxes -€8,907
down €8,907 (-45.4%), from €19,638 to €10,731
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 | €173,247 | €142,362 | -€30,884 | -17.8% |
| Fixed assets | 21/28 | €22,384 | €63,516 | +€41,132 | +184% |
| Tangible fixed assets | 22/27 | €22,384 | €63,516 | +€41,132 | +184% |
| Plant, machinery and equipment | 23 | €685 | €1,271 | +€586 | +85.5% |
| Furniture and vehicles | 24 | €21,699 | €62,245 | +€40,546 | +187% |
| Current assets | 29/58 | €150,862 | €78,846 | -€72,016 | -47.7% |
| Stocks and contracts in progress | 3 | €23,020 | - | -€23,020 | |
| Stocks | 30/36 | €1,379 | - | -€1,379 | |
| Contracts in progress | 37 | €21,640 | - | -€21,640 | |
| Amounts receivable within one year | 40/41 | €169 | €8,413 | +€8,244 | +4,882% |
| Trade receivables | 40 | - | €8,413 | +€8,413 | |
| Other amounts receivable | 41 | €169 | - | -€169 | |
| Cash at bank and in hand | 54/58 | €126,245 | €68,555 | -€57,690 | -45.7% |
| Deferred charges and accrued income | 490/1 | €1,429 | €1,878 | +€449 | +31.5% |
| Total equity and liabilities | 10/49 | €173,247 | €142,362 | -€30,884 | -17.8% |
| Equity | 10/15 | €119,944 | €121,189 | +€1,245 | +1.0% |
| Contributions | 10/11 | €6,200 | €6,200 | = | 0.0% |
| Reserves | 13 | €113,744 | €114,989 | +€1,245 | +1.1% |
| Distributable reserves | 133 | €113,744 | €114,989 | +€1,245 | +1.1% |
| Amounts payable | 17/49 | €53,303 | €21,173 | -€32,129 | -60.3% |
| Amounts payable after more than one year | 17 | €7,583 | - | -€7,583 | |
| Financial debts | 170/4 | €7,583 | - | -€7,583 | |
| Amounts payable within one year | 42/48 | €45,719 | €21,173 | -€24,546 | -53.7% |
| Current portion of amounts payable after more than one year | 42 | €8,143 | €7,583 | -€559 | -6.9% |
| Trade debts | 44 | €12,299 | €2,612 | -€9,687 | -78.8% |
| Suppliers | 440/4 | €12,299 | €2,612 | -€9,687 | -78.8% |
| Taxes, remuneration and social security | 45 | €16,138 | €1,080 | -€15,058 | -93.3% |
| Taxes | 450/3 | €16,138 | €1,080 | -€15,058 | -93.3% |
| Other amounts payable | 47/48 | €9,140 | €9,898 | +€758 | +8.3% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €11,494 | €24,565 | +€13,071 | +114% |
| Other operating charges | 640/8 | €1,116 | €1,048 | -€69 | -6.1% |
| Gross operating margin | 9900 | €75,695 | €58,783 | -€16,912 | -22.3% |
| Operating profit (loss) | 9901 | €63,084 | €33,170 | -€29,914 | -47.4% |
| Financial charges | 65/66B | €376 | €249 | -€127 | -33.8% |
| Recurring financial charges | 65 | €376 | €249 | -€127 | -33.8% |
| Profit (loss) for the period before taxes | 9903 | €62,708 | €32,921 | -€29,787 | -47.5% |
| Income taxes | 67/77 | €19,638 | €10,731 | -€8,907 | -45.4% |
| Profit (loss) for the period | 9904 | €43,070 | €22,190 | -€20,880 | -48.5% |
| Profit (loss) for the period to be appropriated | 9905 | €43,070 | €22,190 | -€20,880 | -48.5% |
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 24 October 2026 via checked.be.