VANHULLE - LIJNZAAD: what changed
What changed
VANHULLE - LIJNZAAD
NACE 46.216, Wholesale of agricultural produce and animal feed, general range
filed annual accounts (NBB)
Net result for the year
€377,571
2024 · €242,951+€134,620
Equity
€4.0m
2024 · €4.2m-€212,429
Cash
€760,254
2024 · €460,632+€299,622
Balance sheet total
€5.1m
2024 · €5.3m-€211,112
Largest movements
Assets
- Receivables within one year -€631,111
down €631,111 (-56.5%), from €1.1m to €485,695
of which Other amounts receivable: -€455,849
- Cash +€299,622
up €299,622 (+65.0%), from €460,632 to €760,254
mainly Receivables within one year (+€631,111) and Other debts (+€588,648)
- Tangible fixed assets +€165,764
up €165,764 (+68.4%), from €242,179 to €407,943
of which Plant, machinery and equipment: +€89,651
Equity and liabilities
- Trade debts -€682,809
down €682,809 (-66.0%), from €1.0m to €352,235
- Other debts +€588,648
up €588,648 (+12,492%), from €4,712 to €593,361
- Reserves -€212,429
down €212,429 (-5.5%), from €3.8m to €3.6m
of which Distributable reserves: -€212,429
- Tax, wage and social debts +€82,463
up €82,463 (+1,437%), from €5,737 to €88,200
of which Taxes: +€80,454
Income statement
- Gross operating margin +€236,140
up €236,140 (+60.4%), from €391,242 to €627,381
- Staff costs +€62,084
up €62,084 (+126%), from €49,110 to €111,194
- Taxes +€48,384
up €48,384 (+54.0%), from €89,529 to €137,913
- Financial income +€9,466
up €9,466 (+11.6%), from €81,561 to €91,028
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.
Result 2024
€242,951
Gross operating margin
+€236,140
Staff costs
-€62,084
Depreciation
+€1,334
Other operating charges
-€1,850
Financial income
+€9,466
Financial charges
-€2
Taxes
-€48,384
Result 2025
€377,571
raises the resultlowers the result
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.
From operations
+€1.1m
Investment
-€188,326
Financing
-€590,000
Cash 2024
€460,632
From operations (derived)
+€1.1m
Net result for the year
+€377,571
Depreciation
+€20,062
Stocks and contracts
+€29,155
Receivables within one year
+€631,111
Deferred charges and accrued income
+€18,732
Provisions
+€26,993
Trade debts
-€682,809
Tax, wage and social debts
+€82,463
Other debts
+€588,648
Accrued charges and deferred income
-€13,978
Investment (derived)
-€188,326
Investment in fixed assets (net)
-€188,326
Financing
-€590,000
Contributions, distributions and other
-€590,000
Cash 2025
€760,254
brings cash intakes cash out
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €5,299,448 | €5,088,335 | -€211,112 | -4.0% |
| Fixed assets | 21/28 | €242,179 | €410,443 | +€168,264 | +69.5% |
| Tangible fixed assets | 22/27 | €242,179 | €407,943 | +€165,764 | +68.4% |
| Land and buildings | 22 | €194,491 | €194,491 | = | 0.0% |
| Plant, machinery and equipment | 23 | €3,225 | €92,875 | +€89,651 | +2,780% |
| Furniture and vehicles | 24 | €44,463 | €120,576 | +€76,114 | +171% |
| Financial fixed assets | 28 | - | €2,500 | +€2,500 | |
| Current assets | 29/58 | €5,057,269 | €4,677,893 | -€379,377 | -7.5% |
| Stocks and contracts in progress | 3 | €131,909 | €102,754 | -€29,155 | -22.1% |
| Stocks | 30/36 | €131,909 | €102,754 | -€29,155 | -22.1% |
| Amounts receivable within one year | 40/41 | €1,116,807 | €485,695 | -€631,111 | -56.5% |
| Trade receivables | 40 | €594,491 | €419,229 | -€175,262 | -29.5% |
| Other amounts receivable | 41 | €522,316 | €66,467 | -€455,849 | -87.3% |
| Current investments | 50/53 | €3,300,000 | €3,300,000 | = | 0.0% |
| Cash at bank and in hand | 54/58 | €460,632 | €760,254 | +€299,622 | +65.0% |
| Deferred charges and accrued income | 490/1 | €47,922 | €29,190 | -€18,732 | -39.1% |
| Total equity and liabilities | 10/49 | €5,299,448 | €5,088,335 | -€211,112 | -4.0% |
| Equity | 10/15 | €4,180,668 | €3,968,240 | -€212,429 | -5.1% |
| Contributions | 10/11 | €185,920 | €185,920 | = | 0.0% |
| Revaluation surpluses | 12 | €164,267 | €164,267 | = | 0.0% |
| Reserves | 13 | €3,830,481 | €3,618,052 | -€212,429 | -5.5% |
| Tax-exempt reserves | 132 | €44,276 | €44,276 | = | 0.0% |
| Distributable reserves | 133 | €3,786,205 | €3,573,776 | -€212,429 | -5.6% |
| Provisions and deferred taxes | 16 | €54,737 | €81,729 | +€26,993 | +49.3% |
| Provisions for liabilities and charges | 160/5 | €53,985 | €80,978 | +€26,993 | +50.0% |
| Major repairs and maintenance | 162 | €53,985 | €80,978 | +€26,993 | +50.0% |
| Deferred taxes | 168 | €752 | €752 | = | 0.0% |
| Amounts payable | 17/49 | €1,064,043 | €1,038,367 | -€25,676 | -2.4% |
| Amounts payable within one year | 42/48 | €1,045,494 | €1,033,796 | -€11,698 | -1.1% |
| Trade debts | 44 | €1,035,044 | €352,235 | -€682,809 | -66.0% |
| Suppliers | 440/4 | €1,035,044 | €352,235 | -€682,809 | -66.0% |
| Taxes, remuneration and social security | 45 | €5,737 | €88,200 | +€82,463 | +1,437% |
| Taxes | 450/3 | €576 | €81,030 | +€80,454 | +13,956% |
| Remuneration and social security | 454/9 | €5,161 | €7,170 | +€2,009 | +38.9% |
| Other amounts payable | 47/48 | €4,712 | €593,361 | +€588,648 | +12,492% |
| Accrued charges and deferred income | 492/3 | €18,548 | €4,570 | -€13,978 | -75.4% |
| Remuneration, social security and pensions | 62 | €49,110 | €111,194 | +€62,084 | +126% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €21,396 | €20,062 | -€1,334 | -6.2% |
| Provisions for liabilities and charges: additions (uses and reversals) | 635/8 | €26,993 | €26,993 | = | 0.0% |
| Other operating charges | 640/8 | €39,327 | €41,178 | +€1,850 | +4.7% |
| Gross operating margin | 9900 | €391,242 | €627,381 | +€236,140 | +60.4% |
| Operating profit (loss) | 9901 | €254,416 | €427,955 | +€173,539 | +68.2% |
| Financial income | 75/76B | €81,561 | €91,028 | +€9,466 | +11.6% |
| Recurring financial income | 75 | €81,561 | €91,028 | +€9,466 | +11.6% |
| Financial charges | 65/66B | €3,497 | €3,499 | +€2 | +0.1% |
| Recurring financial charges | 65 | €3,497 | €3,499 | +€2 | +0.1% |
| Profit (loss) for the period before taxes | 9903 | €332,480 | €515,484 | +€183,003 | +55.0% |
| Income taxes | 67/77 | €89,529 | €137,913 | +€48,384 | +54.0% |
| Profit (loss) for the period | 9904 | €242,951 | €377,571 | +€134,620 | +55.4% |
| Profit (loss) for the period to be appropriated | 9905 | €242,951 | €377,571 | +€134,620 | +55.4% |
Next steps
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Calculation and sources
Source: filed annual accounts (NBB), financial years ended 30 November 2024 and 30 November 2025. Green is a favourable move for that line, red an unfavourable one. Prepared on 5 November 2026 via checked.be.