VAN UYTFANGE: what changed
Two fiscal 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 UYTFANGE
Largest movements
- Receivables within one year +€26,180
up €26,180 (+35.9%), from €72,880 to €99,060
of which Other amounts receivable: +€24,338
- Tangible fixed assets -€10,938
down €10,938 (-76.2%), from €14,346 to €3,408
of which Furniture and vehicles: -€10,460
- Cash +€8,112
up €8,112 (+29.4%), from €27,558 to €35,671
mainly Net result for the year (+€56,626) and Other debts (+€30,000)
- Other debts +€30,000
up €30,000 (+120.0%), from €25,000 to €55,000
- Tax, wage and social debts -€14,083
down €14,083 (-53.4%), from €26,395 to €12,312
- Current portion of long-term debt +€6,395
up €6,395 (+177.4%), from €3,605 to €10,000
- Gross operating margin +€33,011
up €33,011 (+64.7%), from €51,023 to €84,034
- Taxes +€9,226
up €9,226 (+51.7%), from €17,853 to €27,079
- Depreciation -€3,157
down €3,157 (-22.4%), from €14,096 to €10,938
- Financial income +€1,236
up €1,236 (+12.2%), from €10,087 to €11,323
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.
Cash bridge derived
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 | €369,785 | €393,138 | +€23,354 | +6.3% |
| Fixed assets | 21/28 | €14,346 | €3,408 | -€10,938 | -76.2% |
| Tangible fixed assets | 22/27 | €14,346 | €3,408 | -€10,938 | -76.2% |
| Plant, machinery and equipment | 23 | €1,314 | €836 | -€478 | -36.4% |
| Furniture and vehicles | 24 | €13,032 | €2,572 | -€10,460 | -80.3% |
| Current assets | 29/58 | €355,439 | €389,730 | +€34,292 | +9.6% |
| Amounts receivable after more than one year | 29 | €255,000 | €255,000 | = | 0.0% |
| Other amounts receivable | 291 | €255,000 | €255,000 | = | 0.0% |
| Amounts receivable within one year | 40/41 | €72,880 | €99,060 | +€26,180 | +35.9% |
| Trade receivables | 40 | €8,384 | €10,226 | +€1,842 | +22.0% |
| Other amounts receivable | 41 | €64,496 | €88,834 | +€24,338 | +37.7% |
| Cash at bank and in hand | 54/58 | €27,558 | €35,671 | +€8,112 | +29.4% |
| Total equity and liabilities | 10/49 | €369,785 | €393,138 | +€23,354 | +6.3% |
| Equity | 10/15 | €313,869 | €315,495 | +€1,626 | +0.5% |
| Contributions | 10/11 | €12,400 | €12,400 | = | 0.0% |
| Reserves | 13 | €1,860 | €1,860 | = | 0.0% |
| Distributable reserves | 133 | €1,860 | €1,860 | = | 0.0% |
| Profit (loss) carried forward | 14 | €299,609 | €301,235 | +€1,626 | +0.5% |
| Amounts payable | 17/49 | €55,915 | €77,643 | +€21,728 | +38.9% |
| Amounts payable within one year | 42/48 | €55,915 | €77,643 | +€21,728 | +38.9% |
| Current portion of amounts payable after more than one year | 42 | €3,605 | €10,000 | +€6,395 | +177.4% |
| Trade debts | 44 | €915 | €331 | -€584 | -63.8% |
| Suppliers | 440/4 | €915 | €331 | -€584 | -63.8% |
| Taxes, remuneration and social security | 45 | €26,395 | €12,312 | -€14,083 | -53.4% |
| Taxes | 450/3 | €26,395 | €12,312 | -€14,083 | -53.4% |
| Other amounts payable | 47/48 | €25,000 | €55,000 | +€30,000 | +120.0% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €14,096 | €10,938 | -€3,157 | -22.4% |
| Other operating charges | 640/8 | €709 | €559 | -€150 | -21.1% |
| Gross operating margin | 9900 | €51,023 | €84,034 | +€33,011 | +64.7% |
| Operating profit (loss) | 9901 | €36,219 | €72,537 | +€36,318 | +100.3% |
| Financial income | 75/76B | €10,087 | €11,323 | +€1,236 | +12.2% |
| Recurring financial income | 75 | €10,087 | €11,323 | +€1,236 | +12.2% |
| Financial charges | 65/66B | €236 | €155 | -€81 | -34.1% |
| Recurring financial charges | 65 | €236 | €155 | -€81 | -34.1% |
| Profit (loss) for the period before taxes | 9903 | €46,071 | €83,705 | +€37,634 | +81.7% |
| Income taxes | 67/77 | €17,853 | €27,079 | +€9,226 | +51.7% |
| Profit (loss) for the period | 9904 | €28,217 | €56,626 | +€28,408 | +100.7% |
| Profit (loss) for the period to be appropriated | 9905 | €28,217 | €56,626 | +€28,408 | +100.7% |
Source: filed annual accounts (NBB), fiscal years ended 31 December 2024 and 31 December 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 3 October 2026 via checked.be.