VAN OUYTSEL: 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 OUYTSEL
Largest movements
- Cash +€49,744
up €49,744 (+249%), from €19,990 to €69,733
mainly Receivables after one year (+€35,000) and Net result for the year (+€9,743)
- Receivables after one year -€35,000
down €35,000 (-100%), from €35,000 to €0
- Receivables within one year -€6,073
down €6,073 (-45.7%), from €13,283 to €7,211
of which Trade receivables: -€4,997
- Reserves +€9,743
up €9,743 (+23.3%), from €41,762 to €51,506
- Trade debts -€4,064
down €4,064 (-78.1%), from €5,202 to €1,138
- Other debts +€1,546
up €1,546 (+93.2%), from €1,659 to €3,205
- Tax, wage and social debts +€1,474
up €1,474, from €0 to €1,474
- Gross operating margin +€4,536
up €4,536 (+41.2%), from €11,004 to €15,541
- Taxes +€1,603
up €1,603 (+48.7%), from €3,289 to €4,893
- Other operating charges -€190
down €190 (-18.2%), from €1,047 to €857
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 | €69,083 | €77,782 | +€8,699 | +12.6% |
| Current assets | 29/58 | €69,083 | €77,782 | +€8,699 | +12.6% |
| Amounts receivable after more than one year | 29 | €35,000 | €0 | -€35,000 | -100% |
| Other amounts receivable | 291 | €35,000 | €0 | -€35,000 | -100% |
| Amounts receivable within one year | 40/41 | €13,283 | €7,211 | -€6,073 | -45.7% |
| Trade receivables | 40 | €11,971 | €6,974 | -€4,997 | -41.7% |
| Other amounts receivable | 41 | €1,312 | €236 | -€1,076 | -82.0% |
| Cash at bank and in hand | 54/58 | €19,990 | €69,733 | +€49,744 | +249% |
| Deferred charges and accrued income | 490/1 | €810 | €838 | +€28 | +3.5% |
| Total equity and liabilities | 10/49 | €69,083 | €77,782 | +€8,699 | +12.6% |
| Equity | 10/15 | €62,222 | €71,966 | +€9,743 | +15.7% |
| Contributions | 10/11 | €20,460 | €20,460 | = | 0.0% |
| Reserves | 13 | €41,762 | €51,506 | +€9,743 | +23.3% |
| Distributable reserves | 133 | €41,762 | €51,506 | +€9,743 | +23.3% |
| Amounts payable | 17/49 | €6,861 | €5,817 | -€1,044 | -15.2% |
| Amounts payable within one year | 42/48 | €6,861 | €5,817 | -€1,044 | -15.2% |
| Trade debts | 44 | €5,202 | €1,138 | -€4,064 | -78.1% |
| Suppliers | 440/4 | €5,202 | €1,138 | -€4,064 | -78.1% |
| Taxes, remuneration and social security | 45 | €0 | €1,474 | +€1,474 | |
| Taxes | 450/3 | €0 | €1,474 | +€1,474 | |
| Other amounts payable | 47/48 | €1,659 | €3,205 | +€1,546 | +93.2% |
| Non-recurring operating income | 76A | - | €500 | +€500 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €0 | - | = | |
| Other operating charges | 640/8 | €1,047 | €857 | -€190 | -18.2% |
| Gross operating margin | 9900 | €11,004 | €15,541 | +€4,536 | +41.2% |
| Operating profit (loss) | 9901 | €9,957 | €14,684 | +€4,726 | +47.5% |
| Financial income | 75/76B | €0 | €0 | +€0 | |
| Recurring financial income | 75 | €0 | €0 | +€0 | |
| Financial charges | 65/66B | €47 | €48 | +€1 | +2.5% |
| Recurring financial charges | 65 | €47 | €48 | +€1 | +2.5% |
| Profit (loss) for the period before taxes | 9903 | €9,911 | €14,636 | +€4,726 | +47.7% |
| Income taxes | 67/77 | €3,289 | €4,893 | +€1,603 | +48.7% |
| Profit (loss) for the period | 9904 | €6,621 | €9,743 | +€3,122 | +47.2% |
| Profit (loss) for the period to be appropriated | 9905 | €6,621 | €9,743 | +€3,122 | +47.2% |
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 17 October 2026 via checked.be.