VANHOUTTE FRANCIS: what changed
VANHOUTTE FRANCIS
Largest movements
- Cash -€44,432
down €44,432 (-46.8%), from €95,041 to €50,609
mainly Net result for the year (-€34,392) and Contributions, distributions and other (-€30,028)
- Tangible fixed assets -€35,834
down €35,834 (-24.2%), from €147,850 to €112,017
of which Furniture and vehicles: -€33,855
- Receivables within one year -€17,614
down €17,614 (-16.5%), from €106,528 to €88,914
of which Trade receivables: -€15,906
- Intangible fixed assets -€5,030
down €5,030 (-28.7%), from €17,497 to €12,467
- Profit (loss) carried forward -€34,392
new in 2025: -€34,392
- Reserves -€30,028
down €30,028 (-12.5%), from €241,061 to €211,032
of which Distributable reserves: -€30,028
- Debts after one year -€20,002
down €20,002 (-76.5%), from €26,154 to €6,151
- Trade debts -€12,131
down €12,131 (-35.6%), from €34,029 to €21,899
- Current portion of long-term debt -€9,232
down €9,232 (-31.6%), from €29,234 to €20,002
- Gross operating margin -€58,561
down €58,561 (-34.6%), from €169,276 to €110,715
- Depreciation +€10,095
up €10,095 (+28.2%), from €35,859 to €45,954
- Taxes -€8,157
down €8,157 (-96.6%), from €8,445 to €288
- Financial income +€5,138
up €5,138 (+615%), from €836 to €5,974
Change in the result, 2024 to 2025
For each income-statement line you see the change as its effect on the result. Higher costs lower the result, higher income raises it.
Derived cash bridge
The bridge is derived from the 2024 and 2025 balance sheets and the 2025 result. There is no filed cash-flow statement. You see where the money came from and where it went.
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €377,948 | €274,469 | -€103,479 | -27.4% |
| Fixed assets | 21/28 | €165,347 | €124,484 | -€40,864 | -24.7% |
| Intangible fixed assets | 21 | €17,497 | €12,467 | -€5,030 | -28.7% |
| Tangible fixed assets | 22/27 | €147,850 | €112,017 | -€35,834 | -24.2% |
| Plant, machinery and equipment | 23 | €682 | €0 | -€682 | -100% |
| Furniture and vehicles | 24 | €137,652 | €103,797 | -€33,855 | -24.6% |
| Other tangible fixed assets | 26 | €9,516 | €8,220 | -€1,297 | -13.6% |
| Current assets | 29/58 | €212,600 | €149,985 | -€62,615 | -29.5% |
| Stocks and contracts in progress | 3 | €7,697 | €6,423 | -€1,274 | -16.6% |
| Stocks | 30/36 | €7,697 | €6,423 | -€1,274 | -16.6% |
| Amounts receivable within one year | 40/41 | €106,528 | €88,914 | -€17,614 | -16.5% |
| Trade receivables | 40 | €92,095 | €76,189 | -€15,906 | -17.3% |
| Other amounts receivable | 41 | €14,433 | €12,725 | -€1,708 | -11.8% |
| Cash at bank and in hand | 54/58 | €95,041 | €50,609 | -€44,432 | -46.8% |
| Deferred charges and accrued income | 490/1 | €3,335 | €4,040 | +€705 | +21.1% |
| Total equity and liabilities | 10/49 | €377,948 | €274,469 | -€103,479 | -27.4% |
| Equity | 10/15 | €253,461 | €189,040 | -€64,420 | -25.4% |
| Contributions | 10/11 | €12,400 | €12,400 | = | 0.0% |
| Reserves | 13 | €241,061 | €211,032 | -€30,028 | -12.5% |
| Non-distributable reserves | 130/1 | €0 | - | = | |
| Reserves not available under the articles | 1311 | €0 | - | = | |
| Distributable reserves | 133 | €241,061 | €211,032 | -€30,028 | -12.5% |
| Profit (loss) carried forward | 14 | - | -€34,392 | -€34,392 | |
| Amounts payable | 17/49 | €124,487 | €85,429 | -€39,058 | -31.4% |
| Amounts payable after more than one year | 17 | €26,154 | €6,151 | -€20,002 | -76.5% |
| Financial debts | 170/4 | €26,154 | €6,151 | -€20,002 | -76.5% |
| Amounts payable within one year | 42/48 | €96,992 | €77,220 | -€19,772 | -20.4% |
| Current portion of amounts payable after more than one year | 42 | €29,234 | €20,002 | -€9,232 | -31.6% |
| Financial debts | 43 | €0 | - | = | |
| Credit institutions | 430/8 | €0 | - | = | |
| Trade debts | 44 | €34,029 | €21,899 | -€12,131 | -35.6% |
| Suppliers | 440/4 | €34,029 | €21,899 | -€12,131 | -35.6% |
| Taxes, remuneration and social security | 45 | €9,629 | €11,309 | +€1,681 | +17.5% |
| Taxes | 450/3 | €1,950 | €3,375 | +€1,425 | +73.1% |
| Remuneration and social security | 454/9 | €7,678 | €7,934 | +€256 | +3.3% |
| Other amounts payable | 47/48 | €24,101 | €24,011 | -€90 | -0.4% |
| Accrued charges and deferred income | 492/3 | €1,341 | €2,057 | +€716 | +53.4% |
| Non-recurring operating income | 76A | €2,672 | €0 | -€2,672 | -100% |
| Remuneration, social security and pensions | 62 | €97,416 | €98,055 | +€638 | +0.7% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €35,859 | €45,954 | +€10,095 | +28.2% |
| Other operating charges | 640/8 | €2,598 | €1,449 | -€1,148 | -44.2% |
| Gross operating margin | 9900 | €169,276 | €110,715 | -€58,561 | -34.6% |
| Operating profit (loss) | 9901 | €33,403 | -€34,744 | -€68,147 | |
| Financial income | 75/76B | €836 | €5,974 | +€5,138 | +615% |
| Recurring financial income | 75 | €836 | €5,974 | +€5,138 | +615% |
| Financial charges | 65/66B | €6,291 | €5,334 | -€957 | -15.2% |
| Recurring financial charges | 65 | €6,291 | €5,334 | -€957 | -15.2% |
| Profit (loss) for the period before taxes | 9903 | €27,948 | -€34,104 | -€62,052 | |
| Income taxes | 67/77 | €8,445 | €288 | -€8,157 | -96.6% |
| Profit (loss) for the period | 9904 | €19,502 | -€34,392 | -€53,894 | |
| Profit (loss) for the period to be appropriated | 9905 | €19,502 | -€34,392 | -€53,894 |
Next steps
Calculation and sources
Source: filed annual accounts (NBB), financial years ended 30 June 2024 and 30 June 2025. Green is a favourable move for that line, red an unfavourable one. Prepared on 5 November 2026 via checked.be.