VAN PUYMBROECK: 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 PUYMBROECK
Largest movements
- Tangible fixed assets +€251,117
up €251,117 (+115%), from €217,526 to €468,643
of which Land and buildings: +€243,307
- Receivables after one year -€201,503
down €201,503 (-100%), from €201,503 to €0
- Cash +€173,731
up €173,731 (+175%), from €99,049 to €272,780
mainly Net result for the year (+€482,119) and Receivables after one year (+€201,503)
- Receivables within one year +€40,513
up €40,513 (+397%), from €10,211 to €50,723
of which Other amounts receivable: +€38,130
- Profit (loss) carried forward +€305,649
up €305,649 (+307%), from €99,599 to €405,247
- Other debts -€200,594
down €200,594 (-100%), from €200,594 to €0
- Debts after one year +€176,265
up €176,265 (+124%), from €142,321 to €318,586
- Short-term financial debts -€19,985
down €19,985 (-39.8%), from €50,176 to €30,191
- Current portion of long-term debt +€11,012
up €11,012 (+132%), from €8,356 to €19,368
- Financial income +€353,254
up €353,254 (+70,299%), from €503 to €353,756
- Gross operating margin -€82,052
down €82,052 (-25.6%), from €320,222 to €238,170
- Depreciation +€35,495
up €35,495 (+330%), from €10,743 to €46,238
- Taxes -€26,909
down €26,909 (-40.0%), from €67,347 to €40,437
- Financial charges +€7,058
up €7,058 (+60.3%), from €11,700 to €18,758
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 | €545,673 | €813,918 | +€268,245 | +49.2% |
| Fixed assets | 21/28 | €226,826 | €477,943 | +€251,117 | +111% |
| Tangible fixed assets | 22/27 | €217,526 | €468,643 | +€251,117 | +115% |
| Land and buildings | 22 | €197,080 | €440,387 | +€243,307 | +123% |
| Plant, machinery and equipment | 23 | €3,833 | €10,947 | +€7,114 | +186% |
| Furniture and vehicles | 24 | €6,850 | €5,121 | -€1,729 | -25.2% |
| Other tangible fixed assets | 26 | €9,763 | €12,188 | +€2,425 | +24.8% |
| Financial fixed assets | 28 | €9,300 | €9,300 | = | 0.0% |
| Current assets | 29/58 | €318,847 | €335,974 | +€17,128 | +5.4% |
| Amounts receivable after more than one year | 29 | €201,503 | €0 | -€201,503 | -100% |
| Other amounts receivable | 291 | €201,503 | €0 | -€201,503 | -100% |
| Amounts receivable within one year | 40/41 | €10,211 | €50,723 | +€40,513 | +397% |
| Trade receivables | 40 | €10,211 | €12,594 | +€2,383 | +23.3% |
| Other amounts receivable | 41 | €0 | €38,130 | +€38,130 | |
| Cash at bank and in hand | 54/58 | €99,049 | €272,780 | +€173,731 | +175% |
| Deferred charges and accrued income | 490/1 | €8,084 | €12,471 | +€4,386 | +54.3% |
| Total equity and liabilities | 10/49 | €545,673 | €813,918 | +€268,245 | +49.2% |
| Equity | 10/15 | €118,409 | €424,058 | +€305,649 | +258% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €210 | €210 | = | 0.0% |
| Distributable reserves | 133 | €210 | €210 | = | 0.0% |
| Profit (loss) carried forward | 14 | €99,599 | €405,247 | +€305,649 | +307% |
| Amounts payable | 17/49 | €427,264 | €389,860 | -€37,404 | -8.8% |
| Amounts payable after more than one year | 17 | €142,321 | €318,586 | +€176,265 | +124% |
| Financial debts | 170/4 | €142,321 | €318,586 | +€176,265 | +124% |
| Amounts payable within one year | 42/48 | €284,943 | €71,274 | -€213,669 | -75.0% |
| Current portion of amounts payable after more than one year | 42 | €8,356 | €19,368 | +€11,012 | +132% |
| Financial debts | 43 | €50,176 | €30,191 | -€19,985 | -39.8% |
| Credit institutions | 430/8 | €50,176 | €30,191 | -€19,985 | -39.8% |
| Trade debts | 44 | €4,473 | €1,244 | -€3,229 | -72.2% |
| Suppliers | 440/4 | €4,473 | €1,244 | -€3,229 | -72.2% |
| Taxes, remuneration and social security | 45 | €21,345 | €20,471 | -€874 | -4.1% |
| Taxes | 450/3 | €18,695 | €20,471 | +€1,776 | +9.5% |
| Remuneration and social security | 454/9 | €2,650 | €0 | -€2,650 | -100% |
| Other amounts payable | 47/48 | €200,594 | €0 | -€200,594 | -100% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €10,743 | €46,238 | +€35,495 | +330% |
| Other operating charges | 640/8 | €1,396 | €4,373 | +€2,977 | +213% |
| Non-recurring operating charges | 66A | €17,288 | €0 | -€17,288 | -100% |
| Gross operating margin | 9900 | €320,222 | €238,170 | -€82,052 | -25.6% |
| Operating profit (loss) | 9901 | €290,795 | €187,559 | -€103,236 | -35.5% |
| Financial income | 75/76B | €503 | €353,756 | +€353,254 | +70,299% |
| Recurring financial income | 75 | €503 | €353,756 | +€353,254 | +70,299% |
| Financial charges | 65/66B | €11,700 | €18,758 | +€7,058 | +60.3% |
| Recurring financial charges | 65 | €11,700 | €18,758 | +€7,058 | +60.3% |
| Profit (loss) for the period before taxes | 9903 | €279,597 | €522,557 | +€242,959 | +86.9% |
| Income taxes | 67/77 | €67,347 | €40,437 | -€26,909 | -40.0% |
| Profit (loss) for the period | 9904 | €212,251 | €482,119 | +€269,868 | +127% |
| Profit (loss) for the period to be appropriated | 9905 | €212,251 | €482,119 | +€269,868 | +127% |
Source: filed annual accounts (NBB), financial years ended 30 June 2024 and 30 June 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 24 October 2026 via checked.be.