VANHUYSE JOHAN: 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.
VANHUYSE JOHAN
Largest movements
- Cash +€105,219
up €105,219 (+29.4%), from €357,544 to €462,763
mainly Net result for the year (+€125,853) and Stocks and contracts (+€39,500)
- Tangible fixed assets +€44,853
up €44,853 (+42.8%), from €104,901 to €149,754
of which Furniture and vehicles: +€49,420
- Stocks and contracts -€39,500
down €39,500 (-76.0%), from €52,000 to €12,500
- Receivables within one year +€16,603
up €16,603 (+69.9%), from €23,743 to €40,346
of which Trade receivables: +€14,298
- Reserves +€125,853
up €125,853 (+23.9%), from €527,642 to €653,495
- Tax, wage and social debts +€7,271
up €7,271 (+287.8%), from €2,526 to €9,797
- Gross operating margin +€79,830
up €79,830 (+66.6%), from €119,798 to €199,628
- Taxes +€23,977
up €23,977 (+71.6%), from €33,468 to €57,446
- Depreciation +€3,268
up €3,268 (+20.5%), from €15,930 to €19,198
- Financial income +€2,833
up €2,833 (+145.2%), from €1,952 to €4,785
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 | €538,187 | €665,362 | +€127,175 | +23.6% |
| Formation expenses | 20 | €0 | €0 | = | |
| Fixed assets | 21/28 | €104,901 | €149,754 | +€44,853 | +42.8% |
| Tangible fixed assets | 22/27 | €104,901 | €149,754 | +€44,853 | +42.8% |
| Land and buildings | 22 | €85,357 | €80,947 | -€4,410 | -5.2% |
| Plant, machinery and equipment | 23 | €642 | €486 | -€157 | -24.4% |
| Furniture and vehicles | 24 | €18,901 | €68,321 | +€49,420 | +261.5% |
| Current assets | 29/58 | €433,287 | €515,609 | +€82,322 | +19.0% |
| Stocks and contracts in progress | 3 | €52,000 | €12,500 | -€39,500 | -76.0% |
| Stocks | 30/36 | €52,000 | €12,500 | -€39,500 | -76.0% |
| Amounts receivable within one year | 40/41 | €23,743 | €40,346 | +€16,603 | +69.9% |
| Trade receivables | 40 | €22,785 | €37,084 | +€14,298 | +62.8% |
| Other amounts receivable | 41 | €958 | €3,262 | +€2,304 | +240.5% |
| Cash at bank and in hand | 54/58 | €357,544 | €462,763 | +€105,219 | +29.4% |
| Total equity and liabilities | 10/49 | €538,187 | €665,362 | +€127,175 | +23.6% |
| Equity | 10/15 | €527,643 | €653,496 | +€125,853 | +23.9% |
| Contributions | 10/11 | €1 | €1 | = | 0.0% |
| Reserves | 13 | €527,642 | €653,495 | +€125,853 | +23.9% |
| Distributable reserves | 133 | €527,642 | €653,495 | +€125,853 | +23.9% |
| Amounts payable | 17/49 | €10,545 | €11,867 | +€1,322 | +12.5% |
| Amounts payable within one year | 42/48 | €10,538 | €11,867 | +€1,329 | +12.6% |
| Current portion of amounts payable after more than one year | 42 | €5,128 | - | -€5,128 | |
| Trade debts | 44 | €2,884 | €2,070 | -€814 | -28.2% |
| Suppliers | 440/4 | €2,884 | €2,070 | -€814 | -28.2% |
| Taxes, remuneration and social security | 45 | €2,526 | €9,797 | +€7,271 | +287.8% |
| Taxes | 450/3 | €2,526 | €9,797 | +€7,271 | +287.8% |
| Accrued charges and deferred income | 492/3 | €7 | - | -€7 | |
| Non-recurring operating income | 76A | - | €14,000 | +€14,000 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €15,930 | €19,198 | +€3,268 | +20.5% |
| Other operating charges | 640/8 | €2,123 | €1,682 | -€442 | -20.8% |
| Gross operating margin | 9900 | €119,798 | €199,628 | +€79,830 | +66.6% |
| Operating profit (loss) | 9901 | €101,745 | €178,748 | +€77,003 | +75.7% |
| Financial income | 75/76B | €1,952 | €4,785 | +€2,833 | +145.2% |
| Recurring financial income | 75 | €1,952 | €4,785 | +€2,833 | +145.2% |
| Financial charges | 65/66B | €436 | €235 | -€201 | -46.1% |
| Recurring financial charges | 65 | €436 | €235 | -€201 | -46.1% |
| Profit (loss) for the period before taxes | 9903 | €103,261 | €183,298 | +€80,038 | +77.5% |
| Income taxes | 67/77 | €33,468 | €57,446 | +€23,977 | +71.6% |
| Profit (loss) for the period | 9904 | €69,793 | €125,853 | +€56,060 | +80.3% |
| Profit (loss) for the period to be appropriated | 9905 | €69,793 | €125,853 | +€56,060 | +80.3% |
Source: filed annual accounts (NBB), fiscal years ended 31 March 2024 and 31 March 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 8 October 2026 via checked.be.