VANRYCKEGHEM.BE: 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
VANRYCKEGHEM.BE
NACE 33.120, Repair and maintenance of machinery
financial year 2025 compared with 2024filed annual accounts (NBB)
Net result for the year
€255,015
2024 · €172,272+€82,743
Equity
€3.7m
2024 · €3.5m+€255,015
Cash
€852,631
2024 · €770,148+€82,482
Balance sheet total
€3.9m
2024 · €3.7m+€182,435
Largest movements
Assets
- Cash +€82,482
up €82,482 (+10.7%), from €770,148 to €852,631
mainly Depreciation (+€283,562) and Net result for the year (+€255,015)
- Tangible fixed assets +€70,740
up €70,740 (+2.9%), from €2.5m to €2.5m
of which Plant, machinery and equipment: +€149,367
Equity and liabilities
- Reserves +€255,015
up €255,015 (+7.5%), from €3.4m to €3.7m
of which Distributable reserves: +€197,777
- Current portion of long-term debt -€62,510
down €62,510 (-81.7%), from €76,517 to €14,008
Income statement
- Gross operating margin +€104,078
up €104,078 (+18.2%), from €571,146 to €675,224
- Financial income -€36,659
down €36,659 (-44.3%), from €82,786 to €46,127
of which Non-recurring financial income: -€33,500
- Taxes +€34,087
up €34,087 (+45.7%), from €74,578 to €108,665
- Depreciation -€25,686
down €25,686 (-8.3%), from €309,247 to €283,562
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
€172,272
Gross operating margin
+€104,078
Staff costs
-€2,036
Depreciation
+€25,686
Other operating charges
+€1,298
Other operating items
+€3,264
Financial income
-€36,659
Financial charges
+€1,684
Taxes
-€34,087
Deferred taxes and other
+€19,515
Result 2025
€255,015
raises the resultlowers the resultnot broken down further in the accounts
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
+€513,301
Investment
-€354,302
Financing
-€76,517
Cash 2024
€770,148
From operations (derived)
+€513,301
Net result for the year
+€255,015
Depreciation
+€283,562
Receivables within one year
-€29,503
Smaller working-capital items
+€1,135
Provisions
-€13,539
Trade debts
+€18,613
Other debts
-€1,982
Investment (derived)
-€354,302
Investment in fixed assets (net)
-€354,302
Financing
-€76,517
Debts after one year
-€14,008
Current portion of long-term debt
-€62,510
Cash 2025
€852,631
brings cash intakes cash out
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €3,677,861 | €3,860,296 | +€182,435 | +5.0% |
| Fixed assets | 21/28 | €2,456,623 | €2,527,363 | +€70,740 | +2.9% |
| Tangible fixed assets | 22/27 | €2,456,353 | €2,527,093 | +€70,740 | +2.9% |
| Land and buildings | 22 | €1,791,374 | €1,742,091 | -€49,283 | -2.8% |
| Plant, machinery and equipment | 23 | €571,745 | €721,112 | +€149,367 | +26.1% |
| Furniture and vehicles | 24 | €93,234 | €63,889 | -€29,344 | -31.5% |
| Financial fixed assets | 28 | €270 | €270 | = | 0.0% |
| Current assets | 29/58 | €1,221,238 | €1,332,933 | +€111,695 | +9.1% |
| Stocks and contracts in progress | 3 | €32,670 | €32,670 | = | 0.0% |
| Stocks | 30/36 | €32,670 | €32,670 | = | 0.0% |
| Amounts receivable within one year | 40/41 | €417,896 | €447,399 | +€29,503 | +7.1% |
| Trade receivables | 40 | €213,144 | €11,972 | -€201,172 | -94.4% |
| Other amounts receivable | 41 | €204,752 | €435,427 | +€230,675 | +113% |
| Cash at bank and in hand | 54/58 | €770,148 | €852,631 | +€82,482 | +10.7% |
| Deferred charges and accrued income | 490/1 | €524 | €234 | -€291 | -55.4% |
| Total equity and liabilities | 10/49 | €3,677,861 | €3,860,296 | +€182,435 | +5.0% |
| Equity | 10/15 | €3,456,840 | €3,711,855 | +€255,015 | +7.4% |
| Contributions | 10/11 | €45,000 | €45,000 | = | 0.0% |
| Reserves | 13 | €3,411,840 | €3,666,855 | +€255,015 | +7.5% |
| Tax-exempt reserves | 132 | €704,735 | €761,973 | +€57,238 | +8.1% |
| Distributable reserves | 133 | €2,707,105 | €2,904,882 | +€197,777 | +7.3% |
| Provisions and deferred taxes | 16 | €93,529 | €79,990 | -€13,539 | -14.5% |
| Provisions for liabilities and charges | 160/5 | €60,600 | €60,600 | = | 0.0% |
| Pensions and similar obligations | 160 | €60,600 | €60,600 | = | 0.0% |
| Deferred taxes | 168 | €32,930 | €19,391 | -€13,539 | -41.1% |
| Amounts payable | 17/49 | €127,492 | €68,450 | -€59,042 | -46.3% |
| Amounts payable after more than one year | 17 | €14,008 | €0 | -€14,008 | -100% |
| Financial debts | 170/4 | €14,008 | €0 | -€14,008 | -100% |
| Amounts payable within one year | 42/48 | €113,332 | €68,314 | -€45,018 | -39.7% |
| Current portion of amounts payable after more than one year | 42 | €76,517 | €14,008 | -€62,510 | -81.7% |
| Trade debts | 44 | €11,043 | €29,655 | +€18,613 | +169% |
| Suppliers | 440/4 | €11,043 | €29,655 | +€18,613 | +169% |
| Taxes, remuneration and social security | 45 | €22,704 | €23,565 | +€861 | +3.8% |
| Taxes | 450/3 | €8,729 | €15,329 | +€6,601 | +75.6% |
| Remuneration and social security | 454/9 | €13,976 | €8,236 | -€5,740 | -41.1% |
| Other amounts payable | 47/48 | €3,068 | €1,086 | -€1,982 | -64.6% |
| Accrued charges and deferred income | 492/3 | €152 | €136 | -€16 | -10.5% |
| Remuneration, social security and pensions | 62 | €68,864 | €70,900 | +€2,036 | +3.0% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €309,247 | €283,562 | -€25,686 | -8.3% |
| Other operating charges | 640/8 | €13,883 | €12,585 | -€1,298 | -9.4% |
| Non-recurring operating charges | 66A | €6,019 | €2,755 | -€3,264 | -54.2% |
| Gross operating margin | 9900 | €571,146 | €675,224 | +€104,078 | +18.2% |
| Operating profit (loss) | 9901 | €173,133 | €305,423 | +€132,290 | +76.4% |
| Financial income | 75/76B | €82,786 | €46,127 | -€36,659 | -44.3% |
| Recurring financial income | 75 | €22,286 | €19,127 | -€3,159 | -14.2% |
| Non-recurring financial income | 76B | €60,500 | €27,000 | -€33,500 | -55.4% |
| Financial charges | 65/66B | €3,093 | €1,409 | -€1,684 | -54.4% |
| Recurring financial charges | 65 | €3,093 | €1,409 | -€1,684 | -54.4% |
| Profit (loss) for the period before taxes | 9903 | €252,827 | €350,141 | +€97,315 | +38.5% |
| Transfer from deferred taxes | 780 | €9,149 | €20,289 | +€11,140 | +122% |
| Transfer to deferred taxes | 680 | €15,125 | €6,750 | -€8,375 | -55.4% |
| Income taxes | 67/77 | €74,578 | €108,665 | +€34,087 | +45.7% |
| Profit (loss) for the period | 9904 | €172,272 | €255,015 | +€82,743 | +48.0% |
| Transfer from tax-exempt reserves | 789 | €256,400 | €89,312 | -€167,088 | -65.2% |
| Transfer to tax-exempt reserves | 689 | €171,675 | €146,550 | -€25,125 | -14.6% |
| Profit (loss) for the period to be appropriated | 9905 | €256,997 | €197,777 | -€59,219 | -23.0% |
Source: filed annual accounts (NBB), financial years ended 30 June 2024 and 30 June 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 24 October 2026 via checked.be.