VAN MULLEM AGROSERVICE: 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 MULLEM AGROSERVICE
Largest movements
- Tangible fixed assets -€42,491
down €42,491 (-8.9%), from €476,124 to €433,633
of which Land and buildings: -€39,606
- Other debts -€34,386
down €34,386 (-12.4%), from €277,281 to €242,894
- Trade debts -€6,480
down €6,480 (-91.9%), from €7,048 to €568
- Reserves -€6,162
down €6,162 (-3.1%), from €200,271 to €194,109
- Gross operating margin -€46,526
down €46,526 (-43.0%), from €108,281 to €61,754
- Financial charges -€23,312
down €23,312 (-96.2%), from €24,230 to €918
- Taxes -€6,346
down €6,346 (-93.1%), from €6,818 to €471
- Depreciation +€2,276
up €2,276 (+5.7%), from €40,215 to €42,491
- Other operating charges -€1,970
down €1,970 (-7.5%), from €26,131 to €24,161
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 | €511,676 | €461,088 | -€50,587 | -9.9% |
| Fixed assets | 21/28 | €476,124 | €433,633 | -€42,491 | -8.9% |
| Tangible fixed assets | 22/27 | €476,124 | €433,633 | -€42,491 | -8.9% |
| Land and buildings | 22 | €470,400 | €430,793 | -€39,606 | -8.4% |
| Furniture and vehicles | 24 | €5,725 | €2,840 | -€2,885 | -50.4% |
| Current assets | 29/58 | €35,552 | €27,455 | -€8,096 | -22.8% |
| Amounts receivable within one year | 40/41 | €4,039 | €0 | -€4,039 | -100% |
| Trade receivables | 40 | €1,600 | €0 | -€1,600 | -100% |
| Other amounts receivable | 41 | €2,439 | €0 | -€2,439 | -100% |
| Cash at bank and in hand | 54/58 | €28,964 | €25,952 | -€3,012 | -10.4% |
| Deferred charges and accrued income | 490/1 | €2,549 | €1,504 | -€1,045 | -41.0% |
| Total equity and liabilities | 10/49 | €511,676 | €461,088 | -€50,587 | -9.9% |
| Equity | 10/15 | €218,871 | €212,709 | -€6,162 | -2.8% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €200,271 | €194,109 | -€6,162 | -3.1% |
| Distributable reserves | 133 | €200,271 | €194,109 | -€6,162 | -3.1% |
| Amounts payable | 17/49 | €292,805 | €248,380 | -€44,425 | -15.2% |
| Amounts payable within one year | 42/48 | €292,612 | €248,380 | -€44,232 | -15.1% |
| Trade debts | 44 | €7,048 | €568 | -€6,480 | -91.9% |
| Suppliers | 440/4 | €7,048 | €568 | -€6,480 | -91.9% |
| Taxes, remuneration and social security | 45 | €8,283 | €4,917 | -€3,365 | -40.6% |
| Taxes | 450/3 | €8,283 | €4,917 | -€3,365 | -40.6% |
| Other amounts payable | 47/48 | €277,281 | €242,894 | -€34,386 | -12.4% |
| Accrued charges and deferred income | 492/3 | €193 | €0 | -€193 | -100% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €40,215 | €42,491 | +€2,276 | +5.7% |
| Other operating charges | 640/8 | €26,131 | €24,161 | -€1,970 | -7.5% |
| Gross operating margin | 9900 | €108,281 | €61,754 | -€46,526 | -43.0% |
| Operating profit (loss) | 9901 | €41,934 | -€4,898 | -€46,832 | |
| Financial income | 75/76B | €0 | €125 | +€125 | |
| Recurring financial income | 75 | €0 | €125 | +€125 | |
| Financial charges | 65/66B | €24,230 | €918 | -€23,312 | -96.2% |
| Recurring financial charges | 65 | €24,230 | €918 | -€23,312 | -96.2% |
| Profit (loss) for the period before taxes | 9903 | €17,704 | -€5,691 | -€23,395 | |
| Income taxes | 67/77 | €6,818 | €471 | -€6,346 | -93.1% |
| Profit (loss) for the period | 9904 | €10,886 | -€6,162 | -€17,049 | |
| Profit (loss) for the period to be appropriated | 9905 | €10,886 | -€6,162 | -€17,049 |
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 25 October 2026 via checked.be.