VANHUYS: 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.
VANHUYS
Largest movements
- Tangible fixed assets -€10,545
down €10,545 (-11.6%), from €91,272 to €80,727
- Receivables within one year +€4,490
up €4,490 (+140.3%), from €3,200 to €7,690
- Other debts +€16,818
up €16,818 (+13.1%), from €127,898 to €144,716
- Debts after one year -€16,055
no longer reported in 2025 (was €16,055)
- Current portion of long-term debt -€14,348
down €14,348 (-61.8%), from €23,210 to €8,862
- Profit (loss) carried forward +€8,632
up €8,632 (+27.5%), from -€31,354 to -€22,722
- Trade debts -€4,387
no longer reported in 2025 (was €4,387)
- Gross operating margin +€19,818
up €19,818, from €0 to €19,818
- Financial charges +€641
up €641, from €0 to €641
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.
Cash bridge derived
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 | €218,796 | €211,416 | -€7,379 | -3.4% |
| Fixed assets | 21/28 | €214,272 | €203,727 | -€10,545 | -4.9% |
| Tangible fixed assets | 22/27 | €91,272 | €80,727 | -€10,545 | -11.6% |
| Land and buildings | 22 | €91,272 | €80,727 | -€10,545 | -11.6% |
| Financial fixed assets | 28 | €123,000 | €123,000 | = | 0.0% |
| Current assets | 29/58 | €4,523 | €7,690 | +€3,166 | +70.0% |
| Amounts receivable within one year | 40/41 | €3,200 | €7,690 | +€4,490 | +140.3% |
| Other amounts receivable | 41 | €3,200 | €7,690 | +€4,490 | +140.3% |
| Cash at bank and in hand | 54/58 | €1,323 | €0 | -€1,323 | -100.0% |
| Total equity and liabilities | 10/49 | €218,796 | €211,416 | -€7,379 | -3.4% |
| Equity | 10/15 | -€12,754 | -€4,122 | +€8,632 | +67.7% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€31,354 | -€22,722 | +€8,632 | +27.5% |
| Provisions and deferred taxes | 16 | €60,000 | €60,000 | = | 0.0% |
| Provisions for liabilities and charges | 160/5 | €60,000 | €60,000 | = | 0.0% |
| Major repairs and maintenance | 162 | €60,000 | €60,000 | = | 0.0% |
| Amounts payable | 17/49 | €171,549 | €155,538 | -€16,011 | -9.3% |
| Amounts payable after more than one year | 17 | €16,055 | - | -€16,055 | |
| Financial debts | 170/4 | €16,055 | - | -€16,055 | |
| Amounts payable within one year | 42/48 | €155,495 | €155,538 | +€44 | 0.0% |
| Current portion of amounts payable after more than one year | 42 | €23,210 | €8,862 | -€14,348 | -61.8% |
| Financial debts | 43 | - | €1,960 | +€1,960 | |
| Credit institutions | 430/8 | - | €1,960 | +€1,960 | |
| Trade debts | 44 | €4,387 | - | -€4,387 | |
| Suppliers | 440/4 | €4,387 | - | -€4,387 | |
| Other amounts payable | 47/48 | €127,898 | €144,716 | +€16,818 | +13.1% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €10,545 | €10,545 | = | 0.0% |
| Other operating charges | 640/8 | €0 | - | = | |
| Gross operating margin | 9900 | €0 | €19,818 | +€19,818 | |
| Operating profit (loss) | 9901 | -€10,545 | €9,273 | +€19,818 | |
| Financial charges | 65/66B | €0 | €641 | +€641 | |
| Recurring financial charges | 65 | €0 | €641 | +€641 | |
| Profit (loss) for the period before taxes | 9903 | -€10,545 | €8,632 | +€19,177 | |
| Profit (loss) for the period | 9904 | -€10,545 | €8,632 | +€19,177 | |
| Profit (loss) for the period to be appropriated | 9905 | -€10,545 | €8,632 | +€19,177 |
Source: filed annual accounts (NBB), fiscal years ended 30 September 2024 and 30 September 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 7 October 2026 via checked.be.