VAN HUFFEL DIDIER: 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 HUFFEL DIDIER
Largest movements
- Tangible fixed assets -€4,083
down €4,083 (-40.4%), from €10,117 to €6,034
of which Furniture and vehicles: -€3,983
- Receivables within one year +€4,040
up €4,040 (+44.3%), from €9,128 to €13,167
of which Trade receivables: +€3,402
- Cash -€3,622
down €3,622 (-73.3%), from €4,942 to €1,320
mainly Net result for the year (-€8,863) and Debts after one year (-€4,633)
- Stocks and contracts +€630
up €630 (+2.6%), from €23,870 to €24,500
of which Stocks: +€1,450
- Other debts +€10,939
up €10,939 (+23.2%), from €47,125 to €58,064
- Profit (loss) carried forward -€8,863
down €8,863 (-37.7%), from -€23,495 to -€32,357
- Debts after one year -€4,633
no longer reported in 2025 (was €4,633)
- Trade debts -€511
down €511 (-7.5%), from €6,813 to €6,302
- Gross operating margin +€336
up €336 (+11.3%), from -€2,980 to -€2,644
- Depreciation -€114
down €114 (-2.2%), from €5,305 to €5,190
- Financial charges -€52
down €52 (-15.3%), from €340 to €288
- Other operating charges +€48
up €48 (+9.5%), from €500 to €547
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 | €48,106 | €45,071 | -€3,036 | -6.3% |
| Fixed assets | 21/28 | €10,167 | €6,084 | -€4,083 | -40.2% |
| Tangible fixed assets | 22/27 | €10,117 | €6,034 | -€4,083 | -40.4% |
| Plant, machinery and equipment | 23 | €22 | - | -€22 | |
| Furniture and vehicles | 24 | €9,785 | €5,802 | -€3,983 | -40.7% |
| Other tangible fixed assets | 26 | €310 | €232 | -€77 | -25.0% |
| Financial fixed assets | 28 | €50 | €50 | = | 0.0% |
| Current assets | 29/58 | €37,939 | €38,987 | +€1,047 | +2.8% |
| Stocks and contracts in progress | 3 | €23,870 | €24,500 | +€630 | +2.6% |
| Stocks | 30/36 | €23,050 | €24,500 | +€1,450 | +6.3% |
| Contracts in progress | 37 | €820 | - | -€820 | |
| Amounts receivable within one year | 40/41 | €9,128 | €13,167 | +€4,040 | +44.3% |
| Trade receivables | 40 | €8,438 | €11,841 | +€3,402 | +40.3% |
| Other amounts receivable | 41 | €689 | €1,326 | +€637 | +92.5% |
| Cash at bank and in hand | 54/58 | €4,942 | €1,320 | -€3,622 | -73.3% |
| Total equity and liabilities | 10/49 | €48,106 | €45,071 | -€3,036 | -6.3% |
| Equity | 10/15 | -€15,438 | -€24,301 | -€8,863 | -57.4% |
| Contributions | 10/11 | €6,197 | €6,197 | = | 0.0% |
| Reserves | 13 | €1,859 | €1,859 | = | 0.0% |
| Distributable reserves | 133 | €1,859 | €1,859 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€23,495 | -€32,357 | -€8,863 | -37.7% |
| Amounts payable | 17/49 | €63,544 | €69,371 | +€5,827 | +9.2% |
| Amounts payable after more than one year | 17 | €4,633 | - | -€4,633 | |
| Financial debts | 170/4 | €4,633 | - | -€4,633 | |
| Amounts payable within one year | 42/48 | €58,911 | €69,371 | +€10,460 | +17.8% |
| Current portion of amounts payable after more than one year | 42 | €4,579 | €4,633 | +€54 | +1.2% |
| Trade debts | 44 | €6,813 | €6,302 | -€511 | -7.5% |
| Suppliers | 440/4 | €6,813 | €6,302 | -€511 | -7.5% |
| Taxes, remuneration and social security | 45 | €394 | €373 | -€21 | -5.4% |
| Taxes | 450/3 | €394 | €373 | -€21 | -5.4% |
| Other amounts payable | 47/48 | €47,125 | €58,064 | +€10,939 | +23.2% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €5,305 | €5,190 | -€114 | -2.2% |
| Other operating charges | 640/8 | €500 | €547 | +€48 | +9.5% |
| Gross operating margin | 9900 | -€2,980 | -€2,644 | +€336 | +11.3% |
| Operating profit (loss) | 9901 | -€8,785 | -€8,382 | +€403 | +4.6% |
| Financial income | 75/76B | €7 | €33 | +€26 | +351% |
| Recurring financial income | 75 | €7 | €33 | +€26 | +351% |
| Financial charges | 65/66B | €340 | €288 | -€52 | -15.3% |
| Recurring financial charges | 65 | €340 | €288 | -€52 | -15.3% |
| Profit (loss) for the period before taxes | 9903 | -€9,117 | -€8,637 | +€481 | +5.3% |
| Income taxes | 67/77 | €228 | €226 | -€2 | -0.9% |
| Profit (loss) for the period | 9904 | -€9,345 | -€8,863 | +€483 | +5.2% |
| Profit (loss) for the period to be appropriated | 9905 | -€9,345 | -€8,863 | +€483 | +5.2% |
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 14 October 2026 via checked.be.