vanRijsingensource Belgium: 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.
What changed
vanRijsingensource Belgium
NACE 01.110, Growing of cereals (except rice), leguminous crops and oil seeds
financial year 2025 compared with 2024filed annual accounts (NBB)
Net result for the year
€11,697
2024 · -€5,177+€16,874
Equity
€1.0m
2024 · €1.0m+€11,697
Cash
€79,704
2024 · €73,003+€6,701
Balance sheet total
€3.6m
2024 · €1.5m+€2.1m
Largest movements
Assets
- Receivables within one year +€2.1m
up €2.1m (+589%), from €362,430 to €2.5m
of which Other amounts receivable: +€2.0m
- Tangible fixed assets -€82,865
down €82,865 (-18.1%), from €459,059 to €376,194
of which Plant, machinery and equipment: -€72,740
Equity and liabilities
- Trade debts +€2.1m
up €2.1m (+679%), from €306,955 to €2.4m
Income statement
- Financial income +€25,380
new in 2025: €25,380
- Gross operating margin -€9,964
down €9,964 (-3.7%), from €270,579 to €260,615
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.
Result 2024
-€5,177
Gross operating margin
-€9,964
Staff costs
+€1,199
Other operating charges
+€288
Financial income
+€25,380
Financial charges
-€29
Result 2025
€11,697
raises the resultlowers the result
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.
From operations
+€29,201
Investment
€0
Financing
-€22,500
Cash 2024
€73,003
From operations (derived)
+€29,201
Net result for the year
+€11,697
Depreciation
+€82,865
Receivables within one year
-€2.1m
Deferred charges and accrued income
-€23,874
Trade debts
+€2.1m
Tax, wage and social debts
+€11,364
Accrued charges and deferred income
+€137
Financing
-€22,500
Debts after one year
-€22,500
Cash 2025
€79,704
brings cash intakes cash out
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €1,486,131 | €3,569,920 | +€2.1m | +140% |
| Fixed assets | 21/28 | €1,045,813 | €962,948 | -€82,865 | -7.9% |
| Tangible fixed assets | 22/27 | €459,059 | €376,194 | -€82,865 | -18.1% |
| Land and buildings | 22 | €204,469 | €194,344 | -€10,125 | -5.0% |
| Plant, machinery and equipment | 23 | €254,590 | €181,850 | -€72,740 | -28.6% |
| Financial fixed assets | 28 | €586,754 | €586,754 | = | 0.0% |
| Current assets | 29/58 | €440,318 | €2,606,971 | +€2.2m | +492% |
| Amounts receivable within one year | 40/41 | €362,430 | €2,498,509 | +€2.1m | +589% |
| Trade receivables | 40 | €130,140 | €285,497 | +€155,357 | +119% |
| Other amounts receivable | 41 | €232,290 | €2,213,012 | +€2.0m | +853% |
| Cash at bank and in hand | 54/58 | €73,003 | €79,704 | +€6,701 | +9.2% |
| Deferred charges and accrued income | 490/1 | €4,885 | €28,759 | +€23,874 | +489% |
| Total equity and liabilities | 10/49 | €1,486,131 | €3,569,920 | +€2.1m | +140% |
| Equity | 10/15 | €1,029,307 | €1,041,004 | +€11,697 | +1.1% |
| Contributions | 10/11 | €8,654 | €8,654 | = | 0.0% |
| Reserves | 13 | €1,020,653 | €1,032,350 | +€11,697 | +1.1% |
| Distributable reserves | 133 | €1,020,653 | €1,032,350 | +€11,697 | +1.1% |
| Amounts payable | 17/49 | €456,824 | €2,528,915 | +€2.1m | +454% |
| Amounts payable after more than one year | 17 | €108,750 | €86,250 | -€22,500 | -20.7% |
| Financial debts | 170/4 | €108,750 | €86,250 | -€22,500 | -20.7% |
| Amounts payable within one year | 42/48 | €348,074 | €2,442,529 | +€2.1m | +602% |
| Current portion of amounts payable after more than one year | 42 | €22,500 | €22,500 | = | 0.0% |
| Trade debts | 44 | €306,955 | €2,390,046 | +€2.1m | +679% |
| Suppliers | 440/4 | €306,955 | €2,390,046 | +€2.1m | +679% |
| Taxes, remuneration and social security | 45 | €18,619 | €29,983 | +€11,364 | +61.0% |
| Taxes | 450/3 | €1,016 | €1,492 | +€476 | +46.9% |
| Remuneration and social security | 454/9 | €17,603 | €28,491 | +€10,888 | +61.9% |
| Accrued charges and deferred income | 492/3 | - | €137 | +€137 | |
| Remuneration, social security and pensions | 62 | €187,152 | €185,953 | -€1,199 | -0.6% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €82,865 | €82,865 | = | 0.0% |
| Other operating charges | 640/8 | €2,811 | €2,523 | -€288 | -10.2% |
| Gross operating margin | 9900 | €270,579 | €260,615 | -€9,964 | -3.7% |
| Operating profit (loss) | 9901 | -€2,248 | -€10,725 | -€8,478 | -377% |
| Financial income | 75/76B | - | €25,380 | +€25,380 | |
| Recurring financial income | 75 | - | €25,380 | +€25,380 | |
| Financial charges | 65/66B | €2,929 | €2,958 | +€29 | +1.0% |
| Recurring financial charges | 65 | €2,929 | €2,958 | +€29 | +1.0% |
| Profit (loss) for the period before taxes | 9903 | -€5,177 | €11,697 | +€16,874 | |
| Profit (loss) for the period | 9904 | -€5,177 | €11,697 | +€16,874 | |
| Profit (loss) for the period to be appropriated | 9905 | -€5,177 | €11,697 | +€16,874 |
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 24 October 2026 via checked.be.