VAN RIJSSELBERGHE: 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 RIJSSELBERGHE
Largest movements
- Cash +€50,247
up €50,247 (+97.0%), from €51,818 to €102,065
mainly Other debts (+€415,000) and Net result for the year (+€51,266)
- Other debts +€415,000
up €415,000, from €0 to €415,000
- Reserves -€363,734
down €363,734 (-58.1%), from €625,689 to €261,955
- Tax, wage and social debts -€9,131
down €9,131 (-81.4%), from €11,220 to €2,089
- Gross operating margin -€16,768
down €16,768 (-18.1%), from €92,653 to €75,885
- Taxes -€4,131
down €4,131 (-19.5%), from €21,220 to €17,089
- Depreciation -€2,605
down €2,605 (-27.6%), from €9,439 to €6,833
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 | €681,224 | €723,256 | +€42,032 | +6.2% |
| Fixed assets | 21/28 | €325,058 | €318,225 | -€6,833 | -2.1% |
| Tangible fixed assets | 22/27 | €325,058 | €318,225 | -€6,833 | -2.1% |
| Land and buildings | 22 | €325,058 | €318,225 | -€6,833 | -2.1% |
| Current assets | 29/58 | €356,166 | €405,032 | +€48,865 | +13.7% |
| Amounts receivable within one year | 40/41 | €304,349 | €302,561 | -€1,787 | -0.6% |
| Other amounts receivable | 41 | €304,349 | €302,561 | -€1,787 | -0.6% |
| Cash at bank and in hand | 54/58 | €51,818 | €102,065 | +€50,247 | +97.0% |
| Deferred charges and accrued income | 490/1 | €0 | €405 | +€405 | |
| Total equity and liabilities | 10/49 | €681,224 | €723,256 | +€42,032 | +6.2% |
| Equity | 10/15 | €662,873 | €299,139 | -€363,734 | -54.9% |
| Contributions | 10/11 | €37,184 | €37,184 | = | 0.0% |
| Reserves | 13 | €625,689 | €261,955 | -€363,734 | -58.1% |
| Distributable reserves | 133 | €625,689 | €261,955 | -€363,734 | -58.1% |
| Profit (loss) carried forward | 14 | - | €0 | = | |
| Amounts payable | 17/49 | €18,351 | €424,117 | +€405,766 | +2,211% |
| Amounts payable within one year | 42/48 | €11,635 | €417,401 | +€405,766 | +3,487% |
| Trade debts | 44 | €416 | €313 | -€103 | -24.8% |
| Suppliers | 440/4 | €416 | €313 | -€103 | -24.8% |
| Taxes, remuneration and social security | 45 | €11,220 | €2,089 | -€9,131 | -81.4% |
| Taxes | 450/3 | €11,220 | €2,089 | -€9,131 | -81.4% |
| Other amounts payable | 47/48 | €0 | €415,000 | +€415,000 | |
| Accrued charges and deferred income | 492/3 | €6,716 | €6,716 | = | 0.0% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €9,439 | €6,833 | -€2,605 | -27.6% |
| Other operating charges | 640/8 | €773 | €519 | -€253 | -32.8% |
| Gross operating margin | 9900 | €92,653 | €75,885 | -€16,768 | -18.1% |
| Operating profit (loss) | 9901 | €82,442 | €68,532 | -€13,909 | -16.9% |
| Financial charges | 65/66B | €120 | €177 | +€57 | +47.8% |
| Recurring financial charges | 65 | €120 | €177 | +€57 | +47.8% |
| Profit (loss) for the period before taxes | 9903 | €82,322 | €68,355 | -€13,967 | -17.0% |
| Income taxes | 67/77 | €21,220 | €17,089 | -€4,131 | -19.5% |
| Profit (loss) for the period | 9904 | €61,102 | €51,266 | -€9,836 | -16.1% |
| Profit (loss) for the period to be appropriated | 9905 | €61,102 | €51,266 | -€9,836 | -16.1% |
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 19 October 2026 via checked.be.