VAN UYTVANCK BART: 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 UYTVANCK BART
Largest movements
- Cash -€18,658
down €18,658 (-20.1%), from €92,782 to €74,124
mainly Net result for the year (-€18,100) and Debts after one year (-€5,152)
- Tangible fixed assets -€11,422
down €11,422 (-43.2%), from €26,453 to €15,031
of which Furniture and vehicles: -€8,453
- Receivables within one year +€4,414
up €4,414 (+13.6%), from €32,493 to €36,908
of which Other amounts receivable: +€4,414
- Profit (loss) carried forward -€18,100
down €18,100 (-21.8%), from €83,152 to €65,052
- Debts after one year -€5,152
down €5,152 (-100%), from €5,152 to €0
- Current portion of long-term debt -€2,462
down €2,462 (-32.3%), from €7,614 to €5,152
- Gross operating margin -€30,870
down €30,870, from €26,138 to -€4,732
- Staff costs -€6,922
down €6,922 (-97.3%), from €7,111 to €189
- Depreciation -€874
down €874 (-7.1%), from €12,296 to €11,422
- Other operating charges +€469
up €469 (+68.2%), from €688 to €1,157
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 | €154,421 | €127,881 | -€26,541 | -17.2% |
| Fixed assets | 21/28 | €26,453 | €15,031 | -€11,422 | -43.2% |
| Tangible fixed assets | 22/27 | €26,453 | €15,031 | -€11,422 | -43.2% |
| Plant, machinery and equipment | 23 | €0 | - | = | |
| Furniture and vehicles | 24 | €13,942 | €5,489 | -€8,453 | -60.6% |
| Other tangible fixed assets | 26 | €12,511 | €9,542 | -€2,969 | -23.7% |
| Current assets | 29/58 | €127,968 | €112,850 | -€15,119 | -11.8% |
| Amounts receivable within one year | 40/41 | €32,493 | €36,908 | +€4,414 | +13.6% |
| Trade receivables | 40 | €0 | - | = | |
| Other amounts receivable | 41 | €32,493 | €36,908 | +€4,414 | +13.6% |
| Cash at bank and in hand | 54/58 | €92,782 | €74,124 | -€18,658 | -20.1% |
| Deferred charges and accrued income | 490/1 | €2,693 | €1,818 | -€875 | -32.5% |
| Total equity and liabilities | 10/49 | €154,421 | €127,881 | -€26,541 | -17.2% |
| Equity | 10/15 | €140,224 | €122,124 | -€18,100 | -12.9% |
| Reserves | 13 | €57,072 | €57,072 | = | 0.0% |
| Distributable reserves | 133 | €57,072 | €57,072 | = | 0.0% |
| Profit (loss) carried forward | 14 | €83,152 | €65,052 | -€18,100 | -21.8% |
| Amounts payable | 17/49 | €14,197 | €5,756 | -€8,441 | -59.5% |
| Amounts payable after more than one year | 17 | €5,152 | €0 | -€5,152 | -100% |
| Financial debts | 170/4 | €5,152 | €0 | -€5,152 | -100% |
| Amounts payable within one year | 42/48 | €9,046 | €5,756 | -€3,289 | -36.4% |
| Current portion of amounts payable after more than one year | 42 | €7,614 | €5,152 | -€2,462 | -32.3% |
| Trade debts | 44 | €1,432 | €170 | -€1,262 | -88.2% |
| Suppliers | 440/4 | €1,432 | €170 | -€1,262 | -88.2% |
| Taxes, remuneration and social security | 45 | €0 | €435 | +€435 | |
| Taxes | 450/3 | €0 | €435 | +€435 | |
| Remuneration and social security | 454/9 | €0 | - | = | |
| Non-recurring operating income | 76A | €16,593 | €0 | -€16,593 | -100% |
| Remuneration, social security and pensions | 62 | €7,111 | €189 | -€6,922 | -97.3% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €12,296 | €11,422 | -€874 | -7.1% |
| Other operating charges | 640/8 | €688 | €1,157 | +€469 | +68.2% |
| Non-recurring operating charges | 66A | €7,163 | €0 | -€7,163 | -100% |
| Gross operating margin | 9900 | €26,138 | -€4,732 | -€30,870 | |
| Operating profit (loss) | 9901 | -€1,119 | -€17,500 | -€16,380 | -1,463% |
| Financial income | 75/76B | €1 | €0 | -€1 | -100% |
| Recurring financial income | 75 | €1 | €0 | -€1 | -100% |
| Financial charges | 65/66B | €370 | €165 | -€205 | -55.3% |
| Recurring financial charges | 65 | €370 | €165 | -€205 | -55.3% |
| Profit (loss) for the period before taxes | 9903 | -€1,488 | -€17,665 | -€16,177 | -1,087% |
| Income taxes | 67/77 | €405 | €435 | +€30 | +7.5% |
| Profit (loss) for the period | 9904 | -€1,893 | -€18,100 | -€16,207 | -856% |
| Profit (loss) for the period to be appropriated | 9905 | -€1,893 | -€18,100 | -€16,207 | -856% |
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 15 October 2026 via checked.be.