VAN MOER EDDY: 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 MOER EDDY
Largest movements
- Cash +€6,400
up €6,400 (+368%), from €1,737 to €8,136
mainly Net result for the year (+€9,223) and Depreciation (+€5,180)
- Stocks and contracts -€5,028
down €5,028 (-100%), from €5,028 to €0
- Tangible fixed assets -€3,427
down €3,427 (-68.9%), from €4,972 to €1,545
of which Furniture and vehicles: -€3,241
- Receivables within one year +€1,459
up €1,459 (+4.8%), from €30,712 to €32,171
of which Other amounts receivable: +€12,982
- Deferred charges and accrued income +€489
up €489 (+19.6%), from €2,492 to €2,981
- Reserves +€8,373
up €8,373 (+53.0%), from €15,793 to €24,166
of which Distributable reserves: +€8,373
- Trade debts -€5,115
down €5,115 (-84.3%), from €6,068 to €953
- Tax, wage and social debts -€4,228
down €4,228 (-100%), from €4,228 to €0
- Other debts +€850
new in 2025: €850
- Gross operating margin -€4,406
down €4,406 (-19.0%), from €23,140 to €18,733
- Depreciation -€4,206
down €4,206 (-44.8%), from €9,386 to €5,180
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 | €45,076 | €44,969 | -€107 | -0.2% |
| Fixed assets | 21/28 | €5,107 | €1,680 | -€3,427 | -67.1% |
| Tangible fixed assets | 22/27 | €4,972 | €1,545 | -€3,427 | -68.9% |
| Plant, machinery and equipment | 23 | €372 | €186 | -€186 | -50.0% |
| Furniture and vehicles | 24 | €4,600 | €1,359 | -€3,241 | -70.5% |
| Financial fixed assets | 28 | €135 | €135 | = | 0.0% |
| Current assets | 29/58 | €39,969 | €43,289 | +€3,320 | +8.3% |
| Stocks and contracts in progress | 3 | €5,028 | €0 | -€5,028 | -100% |
| Stocks | 30/36 | €5,028 | €0 | -€5,028 | -100% |
| Amounts receivable within one year | 40/41 | €30,712 | €32,171 | +€1,459 | +4.8% |
| Trade receivables | 40 | €16,647 | €5,124 | -€11,523 | -69.2% |
| Other amounts receivable | 41 | €14,065 | €27,047 | +€12,982 | +92.3% |
| Cash at bank and in hand | 54/58 | €1,737 | €8,136 | +€6,400 | +368% |
| Deferred charges and accrued income | 490/1 | €2,492 | €2,981 | +€489 | +19.6% |
| Total equity and liabilities | 10/49 | €45,076 | €44,969 | -€107 | -0.2% |
| Equity | 10/15 | €34,393 | €42,766 | +€8,373 | +24.3% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €15,793 | €24,166 | +€8,373 | +53.0% |
| Non-distributable reserves | 130/1 | €1,860 | €1,860 | = | 0.0% |
| Reserves not available under the articles | 1311 | €1,860 | €1,860 | = | 0.0% |
| Distributable reserves | 133 | €13,933 | €22,306 | +€8,373 | +60.1% |
| Profit (loss) carried forward | 14 | €0 | €0 | = | |
| Amounts payable | 17/49 | €10,683 | €2,203 | -€8,481 | -79.4% |
| Amounts payable within one year | 42/48 | €10,296 | €1,803 | -€8,493 | -82.5% |
| Financial debts | 43 | €0 | - | = | |
| Credit institutions | 430/8 | €0 | - | = | |
| Trade debts | 44 | €6,068 | €953 | -€5,115 | -84.3% |
| Suppliers | 440/4 | €6,068 | €953 | -€5,115 | -84.3% |
| Taxes, remuneration and social security | 45 | €4,228 | €0 | -€4,228 | -100% |
| Taxes | 450/3 | €4,228 | €0 | -€4,228 | -100% |
| Other amounts payable | 47/48 | - | €850 | +€850 | |
| Accrued charges and deferred income | 492/3 | €387 | €400 | +€12 | +3.2% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €9,386 | €5,180 | -€4,206 | -44.8% |
| Write-downs on stocks, contracts in progress and trade receivables: additions (reversals) | 631/4 | €0 | - | = | |
| Other operating charges | 640/8 | €880 | €702 | -€178 | -20.2% |
| Gross operating margin | 9900 | €23,140 | €18,733 | -€4,406 | -19.0% |
| Operating profit (loss) | 9901 | €12,873 | €12,851 | -€22 | -0.2% |
| Financial income | 75/76B | €661 | €811 | +€150 | +22.7% |
| Recurring financial income | 75 | €661 | €811 | +€150 | +22.7% |
| Financial charges | 65/66B | €287 | €249 | -€38 | -13.2% |
| Recurring financial charges | 65 | €287 | €249 | -€38 | -13.2% |
| Profit (loss) for the period before taxes | 9903 | €13,247 | €13,414 | +€167 | +1.3% |
| Income taxes | 67/77 | €4,228 | €4,191 | -€37 | -0.9% |
| Profit (loss) for the period | 9904 | €9,020 | €9,223 | +€203 | +2.3% |
| Profit (loss) for the period to be appropriated | 9905 | €9,020 | €9,223 | +€203 | +2.3% |
Source: filed annual accounts (NBB), financial years ended 30 September 2024 and 30 September 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 18 October 2026 via checked.be.