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 -€13,634
down €13,634 (-15.0%), from €90,635 to €77,002
of which Land and buildings: -€64,496
- Stocks and contracts -€8,019
down €8,019 (-26.7%), from €30,000 to €21,981
- Cash +€7,310
up €7,310 (+74.2%), from €9,849 to €17,159
mainly Depreciation (+€76,316) and Debts after one year (+€23,691)
- Trade debts -€27,439
down €27,439 (-69.3%), from €39,574 to €12,135
- Debts after one year +€23,691
up €23,691 (+11.3%), from €210,338 to €234,029
- Profit (loss) carried forward -€14,634
down €14,634 (-5.2%), from -€280,040 to -€294,674
- Current portion of long-term debt +€11,857
up €11,857 (+221%), from €5,363 to €17,220
- Tax, wage and social debts -€8,229
down €8,229 (-31.8%), from €25,916 to €17,687
of which Remuneration and social security: -€9,813
- Gross operating margin -€21,145
down €21,145 (-10.1%), from €210,029 to €188,884
- Staff costs -€7,211
down €7,211 (-5.5%), from €131,125 to €123,914
- Depreciation +€6,271
up €6,271 (+9.0%), from €70,045 to €76,316
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 | €136,063 | €120,177 | -€15,885 | -11.7% |
| Fixed assets | 21/28 | €90,645 | €77,012 | -€13,634 | -15.0% |
| Tangible fixed assets | 22/27 | €90,635 | €77,002 | -€13,634 | -15.0% |
| Land and buildings | 22 | €65,855 | €1,359 | -€64,496 | -97.9% |
| Plant, machinery and equipment | 23 | €17,140 | €16,202 | -€938 | -5.5% |
| Furniture and vehicles | 24 | €7,641 | €59,440 | +€51,800 | +678% |
| Financial fixed assets | 28 | €10 | €10 | = | 0.0% |
| Current assets | 29/58 | €45,417 | €43,166 | -€2,252 | -5.0% |
| Stocks and contracts in progress | 3 | €30,000 | €21,981 | -€8,019 | -26.7% |
| Stocks | 30/36 | €30,000 | €21,981 | -€8,019 | -26.7% |
| Amounts receivable within one year | 40/41 | €2,011 | €1,335 | -€676 | -33.6% |
| Trade receivables | 40 | €1,366 | €1,335 | -€30 | -2.2% |
| Other amounts receivable | 41 | €645 | - | -€645 | |
| Cash at bank and in hand | 54/58 | €9,849 | €17,159 | +€7,310 | +74.2% |
| Deferred charges and accrued income | 490/1 | €3,558 | €2,691 | -€867 | -24.4% |
| Total equity and liabilities | 10/49 | €136,063 | €120,177 | -€15,885 | -11.7% |
| Equity | 10/15 | -€175,040 | -€189,674 | -€14,634 | -8.4% |
| Contributions | 10/11 | €105,000 | €105,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€280,040 | -€294,674 | -€14,634 | -5.2% |
| Amounts payable | 17/49 | €311,103 | €309,851 | -€1,252 | -0.4% |
| Amounts payable after more than one year | 17 | €210,338 | €234,029 | +€23,691 | +11.3% |
| Financial debts | 170/4 | €210,338 | €234,029 | +€23,691 | +11.3% |
| Amounts payable within one year | 42/48 | €100,764 | €75,822 | -€24,942 | -24.8% |
| Current portion of amounts payable after more than one year | 42 | €5,363 | €17,220 | +€11,857 | +221% |
| Trade debts | 44 | €39,574 | €12,135 | -€27,439 | -69.3% |
| Suppliers | 440/4 | €39,574 | €12,135 | -€27,439 | -69.3% |
| Taxes, remuneration and social security | 45 | €25,916 | €17,687 | -€8,229 | -31.8% |
| Taxes | 450/3 | €650 | €2,235 | +€1,584 | +244% |
| Remuneration and social security | 454/9 | €25,265 | €15,452 | -€9,813 | -38.8% |
| Other amounts payable | 47/48 | €29,911 | €28,780 | -€1,132 | -3.8% |
| Non-recurring operating income | 76A | - | €14,756 | +€14,756 | |
| Remuneration, social security and pensions | 62 | €131,125 | €123,914 | -€7,211 | -5.5% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €70,045 | €76,316 | +€6,271 | +9.0% |
| Other operating charges | 640/8 | €3,830 | €1,776 | -€2,054 | -53.6% |
| Gross operating margin | 9900 | €210,029 | €188,884 | -€21,145 | -10.1% |
| Operating profit (loss) | 9901 | €5,028 | -€13,122 | -€18,151 | |
| Financial income | 75/76B | €2 | €16 | +€14 | +658% |
| Recurring financial income | 75 | €2 | €16 | +€14 | +658% |
| Financial charges | 65/66B | €2,059 | €1,267 | -€792 | -38.5% |
| Recurring financial charges | 65 | €2,059 | €1,267 | -€792 | -38.5% |
| Profit (loss) for the period before taxes | 9903 | €2,972 | -€14,374 | -€17,345 | |
| Income taxes | 67/77 | €480 | €260 | -€219 | -45.7% |
| Profit (loss) for the period | 9904 | €2,492 | -€14,634 | -€17,126 | |
| Profit (loss) for the period to be appropriated | 9905 | €2,492 | -€14,634 | -€17,126 |
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 21 October 2026 via checked.be.