VAN HYFTE KOELTECHNIEK: what changed
VAN HYFTE KOELTECHNIEK
Largest movements
- Deferred charges and accrued income -€17,983
down €17,983 (-46.1%), from €39,011 to €21,028
- Tangible fixed assets -€15,908
down €15,908 (-34.3%), from €46,398 to €30,490
- Receivables within one year +€8,695
up €8,695 (+8.3%), from €104,455 to €113,150
of which Trade receivables: +€13,170
- Cash +€3,759
up €3,759 (+66.7%), from €5,633 to €9,392
mainly Deferred charges and accrued income (+€17,983) and Depreciation (+€15,908)
- Other debts +€15,382
up €15,382 (+1,354%), from €1,136 to €16,517
- Short-term financial debts -€14,000
down €14,000 (-100%), from €14,000 to €0
- Debts after one year -€13,160
down €13,160 (-49.7%), from €26,485 to €13,325
- Accrued charges and deferred income -€7,129
down €7,129 (-46.0%), from €15,506 to €8,377
- Reserves +€3,692
up €3,692 (+3.3%), from €112,731 to €116,424
of which Distributable reserves: +€3,692
- Gross operating margin +€7,185
up €7,185 (+46.1%), from €15,569 to €22,754
- Depreciation -€2,029
down €2,029 (-11.3%), from €17,937 to €15,908
- Other operating charges +€709
up €709 (+37.7%), from €1,882 to €2,590
- Taxes +€631
up €631, from €0 to €631
- Financial charges -€496
down €496 (-15.1%), from €3,281 to €2,785
Change in the result, 2024 to 2025
For each income-statement line you see the change as its effect on the result. Higher costs lower the result, higher income raises it.
Derived cash bridge
The bridge is derived from the 2024 and 2025 balance sheets and the 2025 result. There is no filed cash-flow statement. You see where the money came from and where it went.
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €209,646 | €189,788 | -€19,858 | -9.5% |
| Fixed assets | 21/28 | €59,498 | €43,590 | -€15,908 | -26.7% |
| Tangible fixed assets | 22/27 | €46,398 | €30,490 | -€15,908 | -34.3% |
| Furniture and vehicles | 24 | €46,398 | €30,490 | -€15,908 | -34.3% |
| Financial fixed assets | 28 | €13,100 | €13,100 | = | 0.0% |
| Current assets | 29/58 | €150,147 | €146,198 | -€3,949 | -2.6% |
| Stocks and contracts in progress | 3 | €1,048 | €2,628 | +€1,580 | +151% |
| Stocks | 30/36 | €1,048 | €2,628 | +€1,580 | +151% |
| Amounts receivable within one year | 40/41 | €104,455 | €113,150 | +€8,695 | +8.3% |
| Trade receivables | 40 | €77,667 | €90,838 | +€13,170 | +17.0% |
| Other amounts receivable | 41 | €26,788 | €22,312 | -€4,476 | -16.7% |
| Cash at bank and in hand | 54/58 | €5,633 | €9,392 | +€3,759 | +66.7% |
| Deferred charges and accrued income | 490/1 | €39,011 | €21,028 | -€17,983 | -46.1% |
| Total equity and liabilities | 10/49 | €209,646 | €189,788 | -€19,858 | -9.5% |
| Equity | 10/15 | €134,950 | €135,016 | +€66 | 0.0% |
| Contributions | 10/11 | €18,592 | €18,592 | = | 0.0% |
| Reserves | 13 | €112,731 | €116,424 | +€3,692 | +3.3% |
| Non-distributable reserves | 130/1 | €0 | - | = | |
| Reserves not available under the articles | 1311 | €0 | - | = | |
| Tax-exempt reserves | 132 | €14,500 | €14,500 | = | 0.0% |
| Distributable reserves | 133 | €98,231 | €101,924 | +€3,692 | +3.8% |
| Profit (loss) carried forward | 14 | €3,627 | €0 | -€3,627 | -100% |
| Amounts payable | 17/49 | €74,696 | €54,773 | -€19,923 | -26.7% |
| Amounts payable after more than one year | 17 | €26,485 | €13,325 | -€13,160 | -49.7% |
| Financial debts | 170/4 | €26,485 | €13,325 | -€13,160 | -49.7% |
| Amounts payable within one year | 42/48 | €32,705 | €33,071 | +€366 | +1.1% |
| Current portion of amounts payable after more than one year | 42 | €15,498 | €13,160 | -€2,338 | -15.1% |
| Financial debts | 43 | €14,000 | €0 | -€14,000 | -100% |
| Credit institutions | 430/8 | €14,000 | €0 | -€14,000 | -100% |
| Trade debts | 44 | €1,029 | €1,594 | +€565 | +54.9% |
| Suppliers | 440/4 | €1,029 | €1,594 | +€565 | +54.9% |
| Advances received on contracts in progress | 46 | €0 | - | = | |
| Taxes, remuneration and social security | 45 | €1,041 | €1,799 | +€758 | +72.8% |
| Taxes | 450/3 | €1,041 | €1,799 | +€758 | +72.8% |
| Other amounts payable | 47/48 | €1,136 | €16,517 | +€15,382 | +1,354% |
| Accrued charges and deferred income | 492/3 | €15,506 | €8,377 | -€7,129 | -46.0% |
| Remuneration, social security and pensions | 62 | €0 | - | = | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €17,937 | €15,908 | -€2,029 | -11.3% |
| Write-downs on stocks, contracts in progress and trade receivables: additions (reversals) | 631/4 | €0 | - | = | |
| Other operating charges | 640/8 | €1,882 | €2,590 | +€709 | +37.7% |
| Gross operating margin | 9900 | €15,569 | €22,754 | +€7,185 | +46.1% |
| Operating profit (loss) | 9901 | -€4,250 | €4,255 | +€8,505 | |
| Financial income | 75/76B | €288 | €60 | -€228 | -79.2% |
| Recurring financial income | 75 | €288 | €60 | -€228 | -79.2% |
| Financial charges | 65/66B | €3,281 | €2,785 | -€496 | -15.1% |
| Recurring financial charges | 65 | €3,281 | €2,785 | -€496 | -15.1% |
| Profit (loss) for the period before taxes | 9903 | -€7,243 | €1,529 | +€8,773 | |
| Income taxes | 67/77 | €0 | €631 | +€631 | |
| Profit (loss) for the period | 9904 | -€7,243 | €899 | +€8,142 | |
| Profit (loss) for the period to be appropriated | 9905 | -€7,243 | €899 | +€8,142 |
Next steps
Calculation and sources
Source: filed annual accounts (NBB), financial years ended 30 September 2024 and 30 September 2025. Green is a favourable move for that line, red an unfavourable one. Prepared on 7 November 2026 via checked.be.