VAN HYFTE Jan: 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 HYFTE Jan
Largest movements
- Receivables within one year -€16,304
down €16,304 (-18.8%), from €86,568 to €70,265
of which Trade receivables: -€21,448
- Cash +€6,003
up €6,003 (+364%), from €1,648 to €7,652
mainly Other debts (+€34,362) and Receivables within one year (+€16,304)
- Profit (loss) carried forward -€45,834
down €45,834 (-100%), from €45,834 to €0
- Other debts +€34,362
up €34,362 (+356%), from €9,639 to €44,002
- Trade debts +€1,628
up €1,628 (+42.7%), from €3,809 to €5,437
- Gross operating margin -€42,858
down €42,858, from €42,544 to -€314
- Taxes -€8,835
down €8,835 (-99.5%), from €8,875 to €40
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 | €91,971 | €81,849 | -€10,121 | -11.0% |
| Fixed assets | 21/28 | €3,754 | €3,933 | +€179 | +4.8% |
| Intangible fixed assets | 21 | €2,515 | €1,886 | -€629 | -25.0% |
| Tangible fixed assets | 22/27 | €1,239 | €2,046 | +€808 | +65.2% |
| Plant, machinery and equipment | 23 | - | €1,452 | +€1,452 | |
| Furniture and vehicles | 24 | €447 | - | -€447 | |
| Other tangible fixed assets | 26 | €792 | €594 | -€198 | -25.0% |
| Current assets | 29/58 | €88,217 | €77,917 | -€10,300 | -11.7% |
| Amounts receivable within one year | 40/41 | €86,568 | €70,265 | -€16,304 | -18.8% |
| Trade receivables | 40 | €64,593 | €43,145 | -€21,448 | -33.2% |
| Other amounts receivable | 41 | €21,975 | €27,120 | +€5,145 | +23.4% |
| Cash at bank and in hand | 54/58 | €1,648 | €7,652 | +€6,003 | +364% |
| Total equity and liabilities | 10/49 | €91,971 | €81,849 | -€10,121 | -11.0% |
| Equity | 10/15 | €66,294 | €20,460 | -€45,834 | -69.1% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €1,860 | €1,860 | = | 0.0% |
| Non-distributable reserves | 130/1 | €1,860 | €1,860 | = | 0.0% |
| Reserves not available under the articles | 1311 | €1,860 | €1,860 | = | 0.0% |
| Profit (loss) carried forward | 14 | €45,834 | €0 | -€45,834 | -100% |
| Amounts payable | 17/49 | €25,676 | €61,389 | +€35,713 | +139% |
| Amounts payable after more than one year | 17 | €0 | - | = | |
| Financial debts | 170/4 | €0 | - | = | |
| Amounts payable within one year | 42/48 | €24,647 | €60,360 | +€35,713 | +145% |
| Current portion of amounts payable after more than one year | 42 | €1,426 | €1,519 | +€93 | +6.5% |
| Trade debts | 44 | €3,809 | €5,437 | +€1,628 | +42.7% |
| Suppliers | 440/4 | €3,809 | €5,437 | +€1,628 | +42.7% |
| Taxes, remuneration and social security | 45 | €9,772 | €9,402 | -€370 | -3.8% |
| Taxes | 450/3 | €8,127 | €7,732 | -€395 | -4.9% |
| Remuneration and social security | 454/9 | €1,646 | €1,670 | +€24 | +1.5% |
| Other amounts payable | 47/48 | €9,639 | €44,002 | +€34,362 | +356% |
| Accrued charges and deferred income | 492/3 | €1,030 | €1,030 | = | 0.0% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €1,273 | €1,436 | +€163 | +12.8% |
| Other operating charges | 640/8 | €590 | €663 | +€73 | +12.3% |
| Gross operating margin | 9900 | €42,544 | -€314 | -€42,858 | |
| Operating profit (loss) | 9901 | €40,680 | -€2,414 | -€43,094 | |
| Financial income | 75/76B | €133 | €114 | -€19 | -13.9% |
| Recurring financial income | 75 | €133 | €114 | -€19 | -13.9% |
| Financial charges | 65/66B | €552 | €579 | +€27 | +5.0% |
| Recurring financial charges | 65 | €552 | €579 | +€27 | +5.0% |
| Profit (loss) for the period before taxes | 9903 | €40,261 | -€2,878 | -€43,140 | |
| Income taxes | 67/77 | €8,875 | €40 | -€8,835 | -99.5% |
| Profit (loss) for the period | 9904 | €31,386 | -€2,919 | -€34,305 | |
| Profit (loss) for the period to be appropriated | 9905 | €31,386 | -€2,919 | -€34,305 |
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 14 October 2026 via checked.be.