VANHAVERBEKE Jean: 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.
VANHAVERBEKE Jean
Largest movements
- Tangible fixed assets +€29,821
up €29,821 (+986.8%), from €3,022 to €32,843
of which Furniture and vehicles: +€29,633
- Receivables within one year +€8,350
up €8,350 (+6.3%), from €132,080 to €140,430
of which Trade receivables: +€12,068
- Cash +€4,341
up €4,341 (+23.8%), from €18,218 to €22,560
mainly Net result for the year (+€19,643) and Debts after one year (+€18,807)
- Reserves +€19,643
new in 2024: €19,643
- Debts after one year +€18,807
new in 2024: €18,807
- Current portion of long-term debt +€5,499
new in 2024: €5,499
- Tax, wage and social debts -€2,284
down €2,284 (-10.7%), from €21,284 to €19,000
- Purchases and services +€21,873
up €21,873 (+64.7%), from €33,792 to €55,665
- Gross operating margin -€18,585
down €18,585 (-32.2%), from €57,638 to €39,053
- Taxes -€8,794
down €8,794 (-41.7%), from €21,088 to €12,294
- Depreciation +€6,982
up €6,982 (+470.9%), from €1,483 to €8,464
- Other operating charges +€2,652
up €2,652 (+444.9%), from €596 to €3,248
From the 2023 result to the 2024 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 2023 and 2024 balance sheets and the 2024 result: not a filed cash-flow statement. It shows where the money came from and went.
Every line side by side
| Line | Code | 2023 | 2024 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €154,864 | €196,205 | +€41,341 | +26.7% |
| Fixed assets | 21/28 | €3,022 | €32,843 | +€29,821 | +986.8% |
| Tangible fixed assets | 22/27 | €3,022 | €32,843 | +€29,821 | +986.8% |
| Plant, machinery and equipment | 23 | - | €189 | +€189 | |
| Furniture and vehicles | 24 | €3,022 | €32,655 | +€29,633 | +980.6% |
| Current assets | 29/58 | €151,842 | €163,362 | +€11,520 | +7.6% |
| Amounts receivable within one year | 40/41 | €132,080 | €140,430 | +€8,350 | +6.3% |
| Trade receivables | 40 | €4,676 | €16,744 | +€12,068 | +258.1% |
| Other amounts receivable | 41 | €127,404 | €123,685 | -€3,718 | -2.9% |
| Cash at bank and in hand | 54/58 | €18,218 | €22,560 | +€4,341 | +23.8% |
| Deferred charges and accrued income | 490/1 | €1,544 | €373 | -€1,171 | -75.9% |
| Total equity and liabilities | 10/49 | €154,864 | €196,205 | +€41,341 | +26.7% |
| Equity | 10/15 | €127,849 | €147,493 | +€19,643 | +15.4% |
| Contributions | 10/11 | €12,400 | €12,400 | = | 0.0% |
| Capital | 10 | €12,400 | - | -€12,400 | |
| Issued capital | 100 | €18,600 | - | -€18,600 | |
| Uncalled capital | 101 | €6,200 | - | -€6,200 | |
| Reserves | 13 | - | €19,643 | +€19,643 | |
| Distributable reserves | 133 | - | €19,643 | +€19,643 | |
| Profit (loss) carried forward | 14 | €115,449 | €115,449 | = | 0.0% |
| Amounts payable | 17/49 | €27,015 | €48,713 | +€21,698 | +80.3% |
| Amounts payable after more than one year | 17 | - | €18,807 | +€18,807 | |
| Financial debts | 170/4 | - | €18,807 | +€18,807 | |
| Amounts payable within one year | 42/48 | €27,015 | €29,906 | +€2,891 | +10.7% |
| Current portion of amounts payable after more than one year | 42 | - | €5,499 | +€5,499 | |
| Trade debts | 44 | €5,730 | €5,226 | -€504 | -8.8% |
| Suppliers | 440/4 | €5,730 | €5,226 | -€504 | -8.8% |
| Advances received on contracts in progress | 46 | - | €180 | +€180 | |
| Taxes, remuneration and social security | 45 | €21,284 | €19,000 | -€2,284 | -10.7% |
| Taxes | 450/3 | €21,284 | €19,000 | -€2,284 | -10.7% |
| Turnover | 70 | €91,430 | €92,028 | +€598 | +0.7% |
| Non-recurring operating income | 76A | - | €37 | +€37 | |
| Goods, raw materials, services and sundry goods | 60/61 | €33,792 | €55,665 | +€21,873 | +64.7% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €1,483 | €8,464 | +€6,982 | +470.9% |
| Other operating charges | 640/8 | €596 | €3,248 | +€2,652 | +444.9% |
| Gross operating margin | 9900 | €57,638 | €39,053 | -€18,585 | -32.2% |
| Operating profit (loss) | 9901 | €55,559 | €27,340 | -€28,219 | -50.8% |
| Financial income | 75/76B | €6,562 | €6,542 | -€20 | -0.3% |
| Recurring financial income | 75 | €6,562 | €6,542 | -€20 | -0.3% |
| Financial charges | 65/66B | €408 | €1,945 | +€1,537 | +377.3% |
| Recurring financial charges | 65 | €408 | €1,945 | +€1,537 | +377.3% |
| Profit (loss) for the period before taxes | 9903 | €61,713 | €31,938 | -€29,776 | -48.2% |
| Income taxes | 67/77 | €21,088 | €12,294 | -€8,794 | -41.7% |
| Profit (loss) for the period | 9904 | €40,625 | €19,643 | -€20,982 | -51.6% |
| Profit (loss) for the period to be appropriated | 9905 | €40,625 | €19,643 | -€20,982 | -51.6% |
Source: filed annual accounts (NBB), fiscal years ended 30 June 2023 and 30 June 2024. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 7 October 2026 via checked.be.