VAN RIJSWIJK: 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 RIJSWIJK
Largest movements
- Receivables within one year -€18,139
down €18,139 (-21.0%), from €86,356 to €68,217
of which Other amounts receivable: -€23,441
- Cash +€16,891
up €16,891 (+20.2%), from €83,755 to €100,646
mainly Other debts (+€60,594) and Net result for the year (+€37,556)
- Tangible fixed assets -€13,301
down €13,301 (-24.2%), from €54,860 to €41,559
of which Furniture and vehicles: -€16,723
- Reserves -€73,280
down €73,280 (-40.3%), from €182,053 to €108,773
- Other debts +€60,594
up €60,594 (+362%), from €16,750 to €77,344
- Trade debts +€6,995
up €6,995 (+184%), from €3,796 to €10,791
- Debts after one year -€3,517
down €3,517 (-100%), from €3,517 to €0
- Current portion of long-term debt -€3,292
down €3,292 (-37.9%), from €8,681 to €5,389
- Gross operating margin +€9,715
up €9,715 (+15.8%), from €61,432 to €71,146
- Taxes +€2,296
up €2,296 (+18.8%), from €12,210 to €14,506
- Depreciation +€1,564
up €1,564 (+9.9%), from €15,738 to €17,301
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 | €229,012 | €215,453 | -€13,559 | -5.9% |
| Fixed assets | 21/28 | €54,860 | €41,559 | -€13,301 | -24.2% |
| Tangible fixed assets | 22/27 | €54,860 | €41,559 | -€13,301 | -24.2% |
| Land and buildings | 22 | - | €3,544 | +€3,544 | |
| Plant, machinery and equipment | 23 | €123 | €0 | -€123 | -100% |
| Furniture and vehicles | 24 | €54,737 | €38,014 | -€16,723 | -30.6% |
| Current assets | 29/58 | €174,152 | €173,894 | -€258 | -0.1% |
| Amounts receivable within one year | 40/41 | €86,356 | €68,217 | -€18,139 | -21.0% |
| Trade receivables | 40 | €15,657 | €20,960 | +€5,303 | +33.9% |
| Other amounts receivable | 41 | €70,698 | €47,257 | -€23,441 | -33.2% |
| Cash at bank and in hand | 54/58 | €83,755 | €100,646 | +€16,891 | +20.2% |
| Deferred charges and accrued income | 490/1 | €4,042 | €5,031 | +€990 | +24.5% |
| Total equity and liabilities | 10/49 | €229,012 | €215,453 | -€13,559 | -5.9% |
| Equity | 10/15 | €194,453 | €121,173 | -€73,280 | -37.7% |
| Contributions | 10/11 | €12,400 | €12,400 | = | 0.0% |
| Reserves | 13 | €182,053 | €108,773 | -€73,280 | -40.3% |
| Distributable reserves | 133 | €182,053 | €108,773 | -€73,280 | -40.3% |
| Profit (loss) carried forward | 14 | €0 | €0 | = | |
| Amounts payable | 17/49 | €34,559 | €94,281 | +€59,721 | +173% |
| Amounts payable after more than one year | 17 | €3,517 | €0 | -€3,517 | -100% |
| Financial debts | 170/4 | €3,517 | €0 | -€3,517 | -100% |
| Amounts payable within one year | 42/48 | €31,043 | €94,281 | +€63,238 | +204% |
| Current portion of amounts payable after more than one year | 42 | €8,681 | €5,389 | -€3,292 | -37.9% |
| Trade debts | 44 | €3,796 | €10,791 | +€6,995 | +184% |
| Suppliers | 440/4 | €3,796 | €10,791 | +€6,995 | +184% |
| Taxes, remuneration and social security | 45 | €1,816 | €756 | -€1,060 | -58.3% |
| Taxes | 450/3 | €1,816 | €756 | -€1,060 | -58.3% |
| Other amounts payable | 47/48 | €16,750 | €77,344 | +€60,594 | +362% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €15,738 | €17,301 | +€1,564 | +9.9% |
| Other operating charges | 640/8 | €772 | €948 | +€176 | +22.8% |
| Gross operating margin | 9900 | €61,432 | €71,146 | +€9,715 | +15.8% |
| Operating profit (loss) | 9901 | €44,921 | €52,897 | +€7,975 | +17.8% |
| Financial income | 75/76B | €0 | €3 | +€3 | +1,521% |
| Recurring financial income | 75 | €0 | €3 | +€3 | +1,521% |
| Financial charges | 65/66B | €1,147 | €839 | -€309 | -26.9% |
| Recurring financial charges | 65 | €1,147 | €839 | -€309 | -26.9% |
| Profit (loss) for the period before taxes | 9903 | €43,774 | €52,061 | +€8,287 | +18.9% |
| Income taxes | 67/77 | €12,210 | €14,506 | +€2,296 | +18.8% |
| Profit (loss) for the period | 9904 | €31,564 | €37,556 | +€5,992 | +19.0% |
| Profit (loss) for the period to be appropriated | 9905 | €31,564 | €37,556 | +€5,992 | +19.0% |
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 23 October 2026 via checked.be.