VISHANDEL DE NUL JOHN: what changed
VISHANDEL DE NUL JOHN
Largest movements
- Tangible fixed assets -€48,280
down €48,280 (-51.2%), from €94,313 to €46,032
of which Other tangible fixed assets: -€34,537
- Receivables within one year -€13,554
down €13,554 (-68.3%), from €19,838 to €6,284
of which Trade receivables: -€13,902
- Cash -€8,894
down €8,894 (-99.0%), from €8,985 to €91
mainly Other debts (-€38,679) and Net result for the year (-€22,387)
- Deferred charges and accrued income -€2,757
down €2,757 (-51.0%), from €5,404 to €2,648
- Other debts -€38,679
down €38,679 (-54.0%), from €71,667 to €32,988
- Profit (loss) carried forward -€21,349
new in 2025: -€21,349
- Debts after one year -€9,635
down €9,635 (-100%), from €9,635 to €0
- Tax, wage and social debts -€4,573
down €4,573 (-39.2%), from €11,654 to €7,081
of which Remuneration and social security: -€9,532
- Trade debts +€1,971
up €1,971 (+85.3%), from €2,310 to €4,281
- Gross operating margin -€125,084
down €125,084 (-93.3%), from €134,036 to €8,952
- Staff costs -€64,427
down €64,427, from €56,573 to -€7,854
- Depreciation -€7,372
down €7,372 (-31.3%), from €23,581 to €16,209
- Taxes -€6,746
down €6,746 (-94.7%), from €7,122 to €375
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.
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.
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €128,755 | €55,055 | -€73,700 | -57.2% |
| Fixed assets | 21/28 | €94,528 | €46,032 | -€48,495 | -51.3% |
| Tangible fixed assets | 22/27 | €94,313 | €46,032 | -€48,280 | -51.2% |
| Land and buildings | 22 | €5,814 | €0 | -€5,814 | -100% |
| Plant, machinery and equipment | 23 | €5,945 | €11,439 | +€5,495 | +92.4% |
| Furniture and vehicles | 24 | €48,016 | €34,593 | -€13,423 | -28.0% |
| Other tangible fixed assets | 26 | €34,537 | €0 | -€34,537 | -100% |
| Financial fixed assets | 28 | €215 | €0 | -€215 | -100% |
| Current assets | 29/58 | €34,228 | €9,023 | -€25,205 | -73.6% |
| Amounts receivable within one year | 40/41 | €19,838 | €6,284 | -€13,554 | -68.3% |
| Trade receivables | 40 | €19,492 | €5,590 | -€13,902 | -71.3% |
| Other amounts receivable | 41 | €346 | €694 | +€347 | +100% |
| Cash at bank and in hand | 54/58 | €8,985 | €91 | -€8,894 | -99.0% |
| Deferred charges and accrued income | 490/1 | €5,404 | €2,648 | -€2,757 | -51.0% |
| Total equity and liabilities | 10/49 | €128,755 | €55,055 | -€73,700 | -57.2% |
| Equity | 10/15 | €23,457 | €1,070 | -€22,387 | -95.4% |
| Contributions | 10/11 | €6,200 | €6,200 | = | 0.0% |
| Reserves | 13 | €17,257 | €16,219 | -€1,038 | -6.0% |
| Non-distributable reserves | 130/1 | €1,038 | €1,038 | = | 0.0% |
| Reserves not available under the articles | 1311 | €1,038 | €0 | -€1,038 | -100% |
| Other | 1319 | - | €1,038 | +€1,038 | |
| Distributable reserves | 133 | €16,219 | €15,181 | -€1,038 | -6.4% |
| Profit (loss) carried forward | 14 | - | -€21,349 | -€21,349 | |
| Amounts payable | 17/49 | €105,298 | €53,985 | -€51,313 | -48.7% |
| Amounts payable after more than one year | 17 | €9,635 | €0 | -€9,635 | -100% |
| Financial debts | 170/4 | €9,635 | €0 | -€9,635 | -100% |
| Amounts payable within one year | 42/48 | €95,663 | €53,985 | -€41,678 | -43.6% |
| Current portion of amounts payable after more than one year | 42 | €10,033 | €9,635 | -€398 | -4.0% |
| Trade debts | 44 | €2,310 | €4,281 | +€1,971 | +85.3% |
| Suppliers | 440/4 | €2,310 | €4,281 | +€1,971 | +85.3% |
| Taxes, remuneration and social security | 45 | €11,654 | €7,081 | -€4,573 | -39.2% |
| Taxes | 450/3 | €2,122 | €7,081 | +€4,959 | +234% |
| Remuneration and social security | 454/9 | €9,532 | €0 | -€9,532 | -100% |
| Other amounts payable | 47/48 | €71,667 | €32,988 | -€38,679 | -54.0% |
| Non-recurring operating income | 76A | €6,290 | €0 | -€6,290 | -100% |
| Remuneration, social security and pensions | 62 | €56,573 | -€7,854 | -€64,427 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €23,581 | €16,209 | -€7,372 | -31.3% |
| Other operating charges | 640/8 | €2,543 | €2,778 | +€235 | +9.2% |
| Non-recurring operating charges | 66A | €18,132 | €17,771 | -€361 | -2.0% |
| Gross operating margin | 9900 | €134,036 | €8,952 | -€125,084 | -93.3% |
| Operating profit (loss) | 9901 | €33,206 | -€19,953 | -€53,159 | |
| Financial income | 75/76B | - | €1 | +€1 | |
| Recurring financial income | 75 | - | €1 | +€1 | |
| Financial charges | 65/66B | €2,358 | €2,060 | -€298 | -12.6% |
| Recurring financial charges | 65 | €2,358 | €2,060 | -€298 | -12.6% |
| Profit (loss) for the period before taxes | 9903 | €30,848 | -€22,012 | -€52,860 | |
| Income taxes | 67/77 | €7,122 | €375 | -€6,746 | -94.7% |
| Profit (loss) for the period | 9904 | €23,726 | -€22,387 | -€46,113 | |
| Profit (loss) for the period to be appropriated | 9905 | €23,726 | -€22,387 | -€46,113 |
Next steps
Calculation and sources
Source: filed annual accounts (NBB), financial years ended 31 December 2024 and 31 December 2025. Green is a favourable move for that line, red an unfavourable one. Prepared on 7 November 2026 via checked.be.