VANHOUTTE DIRK: 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.
VANHOUTTE DIRK
Largest movements
- Cash -€18,622
down €18,622 (-68.7%), from €27,097 to €8,475
mainly Other debts (-€19,229) and Net result for the year (-€9,861)
- Receivables within one year -€10,778
down €10,778 (-96.4%), from €11,187 to €408
of which Trade receivables: -€9,862
- Tangible fixed assets -€2,995
down €2,995 (-5.0%), from €60,395 to €57,400
of which Land and buildings: -€2,249
- Other debts -€19,229
down €19,229 (-77.0%), from €24,982 to €5,753
- Profit (loss) carried forward -€9,861
new in 2025: -€9,861
- Trade debts -€3,658
down €3,658 (-96.9%), from €3,776 to €117
- Gross operating margin -€9,589
down €9,589, from €4,042 to -€5,546
- Depreciation -€5,024
down €5,024 (-70.6%), from €7,114 to €2,090
- Other operating charges -€1,605
down €1,605 (-63.8%), from €2,517 to €912
- Financial income -€653
down €653 (-100%), from €653 to €0
- Financial charges +€317
up €317 (+39.5%), from €802 to €1,119
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 | €99,392 | €66,503 | -€32,889 | -33.1% |
| Fixed assets | 21/28 | €60,395 | €57,400 | -€2,995 | -5.0% |
| Tangible fixed assets | 22/27 | €60,395 | €57,400 | -€2,995 | -5.0% |
| Land and buildings | 22 | €59,649 | €57,400 | -€2,249 | -3.8% |
| Furniture and vehicles | 24 | €746 | €0 | -€746 | -100% |
| Current assets | 29/58 | €38,996 | €9,103 | -€29,893 | -76.7% |
| Stocks and contracts in progress | 3 | €0 | - | = | |
| Stocks | 30/36 | €0 | - | = | |
| Amounts receivable within one year | 40/41 | €11,187 | €408 | -€10,778 | -96.4% |
| Trade receivables | 40 | €9,862 | €0 | -€9,862 | -100% |
| Other amounts receivable | 41 | €1,325 | €408 | -€917 | -69.2% |
| Cash at bank and in hand | 54/58 | €27,097 | €8,475 | -€18,622 | -68.7% |
| Deferred charges and accrued income | 490/1 | €712 | €219 | -€493 | -69.2% |
| Total equity and liabilities | 10/49 | €99,392 | €66,503 | -€32,889 | -33.1% |
| Equity | 10/15 | €70,494 | €60,633 | -€9,861 | -14.0% |
| Contributions | 10/11 | €19,000 | €19,000 | = | 0.0% |
| Reserves | 13 | €51,494 | €51,494 | = | 0.0% |
| Non-distributable reserves | 130/1 | €11,000 | €11,000 | = | 0.0% |
| Reserves not available under the articles | 1311 | €11,000 | €11,000 | = | 0.0% |
| Tax-exempt reserves | 132 | €4,000 | €4,000 | = | 0.0% |
| Distributable reserves | 133 | €36,494 | €36,494 | = | 0.0% |
| Profit (loss) carried forward | 14 | - | -€9,861 | -€9,861 | |
| Amounts payable | 17/49 | €28,897 | €5,870 | -€23,027 | -79.7% |
| Amounts payable within one year | 42/48 | €28,897 | €5,870 | -€23,027 | -79.7% |
| Trade debts | 44 | €3,776 | €117 | -€3,658 | -96.9% |
| Suppliers | 440/4 | €3,776 | €117 | -€3,658 | -96.9% |
| Taxes, remuneration and social security | 45 | €140 | €0 | -€140 | -100% |
| Taxes | 450/3 | €140 | €0 | -€140 | -100% |
| Other amounts payable | 47/48 | €24,982 | €5,753 | -€19,229 | -77.0% |
| Accrued charges and deferred income | 492/3 | €0 | - | = | |
| Non-recurring operating income | 76A | - | €7,875 | +€7,875 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €7,114 | €2,090 | -€5,024 | -70.6% |
| Other operating charges | 640/8 | €2,517 | €912 | -€1,605 | -63.8% |
| Non-recurring operating charges | 66A | - | €159 | +€159 | |
| Gross operating margin | 9900 | €4,042 | -€5,546 | -€9,589 | |
| Operating profit (loss) | 9901 | -€5,589 | -€8,707 | -€3,118 | -55.8% |
| Financial income | 75/76B | €653 | €0 | -€653 | -100% |
| Recurring financial income | 75 | €653 | €0 | -€653 | -100% |
| Financial charges | 65/66B | €802 | €1,119 | +€317 | +39.5% |
| Recurring financial charges | 65 | €802 | €1,119 | +€317 | +39.5% |
| Profit (loss) for the period before taxes | 9903 | -€5,738 | -€9,827 | -€4,088 | -71.3% |
| Income taxes | 67/77 | €104 | €35 | -€69 | -66.4% |
| Profit (loss) for the period | 9904 | -€5,842 | -€9,861 | -€4,019 | -68.8% |
| Profit (loss) for the period to be appropriated | 9905 | -€5,842 | -€9,861 | -€4,019 | -68.8% |
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 16 October 2026 via checked.be.