AUDE VANHEE: 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.
AUDE VANHEE
Largest movements
- Receivables within one year -€8,101
down €8,101 (-15.3%), from €52,777 to €44,676
of which Other amounts receivable: -€8,336
- Tangible fixed assets +€4,754
up €4,754 (+135.6%), from €3,507 to €8,261
of which Furniture and vehicles: +€5,826
- Reserves -€6,200
down €6,200 (-30.7%), from €20,187 to €13,987
of which Distributable reserves: -€6,200
- Other debts +€6,200
new in 2024: €6,200
- Profit (loss) carried forward -€1,452
down €1,452 (-4.4%), from €32,930 to €31,477
- Gross operating margin +€4,152
up €4,152, from -€2,279 to €1,873
- Depreciation +€1,462
up €1,462 (+94.3%), from €1,550 to €3,012
- Taxes -€560
down €560, from €360 to -€200
- Financial charges -€458
down €458 (-78.4%), from €583 to €126
- Other operating charges +€40
up €40 (+11.5%), from €348 to €387
From the 2023 result to the 2024 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 2023 and 2024 balance sheets and the 2024 result: not a filed cash-flow statement. It shows where the money came from and went.
Every line side by side
| Line | Code | 2023 | 2024 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €56,284 | €53,822 | -€2,462 | -4.4% |
| Fixed assets | 21/28 | €3,507 | €8,261 | +€4,754 | +135.6% |
| Tangible fixed assets | 22/27 | €3,507 | €8,261 | +€4,754 | +135.6% |
| Furniture and vehicles | 24 | - | €5,826 | +€5,826 | |
| Other tangible fixed assets | 26 | €3,507 | €2,435 | -€1,072 | -30.6% |
| Current assets | 29/58 | €52,777 | €45,561 | -€7,216 | -13.7% |
| Amounts receivable within one year | 40/41 | €52,777 | €44,676 | -€8,101 | -15.3% |
| Trade receivables | 40 | - | €235 | +€235 | |
| Other amounts receivable | 41 | €52,777 | €44,441 | -€8,336 | -15.8% |
| Cash at bank and in hand | 54/58 | - | €531 | +€531 | |
| Deferred charges and accrued income | 490/1 | - | €354 | +€354 | |
| Total equity and liabilities | 10/49 | €56,284 | €53,822 | -€2,462 | -4.4% |
| Equity | 10/15 | €53,617 | €45,965 | -€7,652 | -14.3% |
| Contributions | 10/11 | €500 | €500 | = | 0.0% |
| Reserves | 13 | €20,187 | €13,987 | -€6,200 | -30.7% |
| Non-distributable reserves | 130/1 | €137 | €137 | = | 0.0% |
| Reserves not available under the articles | 1311 | €137 | €137 | = | 0.0% |
| Distributable reserves | 133 | €20,050 | €13,850 | -€6,200 | -30.9% |
| Profit (loss) carried forward | 14 | €32,930 | €31,477 | -€1,452 | -4.4% |
| Amounts payable | 17/49 | €2,667 | €7,857 | +€5,190 | +194.6% |
| Amounts payable within one year | 42/48 | €2,667 | €7,857 | +€5,190 | +194.6% |
| Trade debts | 44 | €2,157 | €1,657 | -€500 | -23.2% |
| Suppliers | 440/4 | €2,157 | €1,657 | -€500 | -23.2% |
| Taxes, remuneration and social security | 45 | €510 | - | -€510 | |
| Taxes | 450/3 | €510 | - | -€510 | |
| Other amounts payable | 47/48 | - | €6,200 | +€6,200 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €1,550 | €3,012 | +€1,462 | +94.3% |
| Other operating charges | 640/8 | €348 | €387 | +€40 | +11.5% |
| Gross operating margin | 9900 | -€2,279 | €1,873 | +€4,152 | |
| Operating profit (loss) | 9901 | -€4,177 | -€1,527 | +€2,650 | +63.4% |
| Financial charges | 65/66B | €583 | €126 | -€458 | -78.4% |
| Recurring financial charges | 65 | €583 | €126 | -€458 | -78.4% |
| Profit (loss) for the period before taxes | 9903 | -€4,760 | -€1,653 | +€3,107 | +65.3% |
| Income taxes | 67/77 | €360 | -€200 | -€560 | |
| Profit (loss) for the period | 9904 | -€5,120 | -€1,452 | +€3,668 | +71.6% |
| Profit (loss) for the period to be appropriated | 9905 | -€5,120 | -€1,452 | +€3,668 | +71.6% |
Source: filed annual accounts (NBB), fiscal years ended 31 December 2023 and 31 December 2024. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 29 September 2026 via checked.be.