C.B. Vleeswaren: 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.
C.B. Vleeswaren
Largest movements
- Current investments -€117,999
down €117,999 (-100.0%), from €118,000 to €1
- Cash -€21,456
down €21,456 (-92.9%), from €23,090 to €1,634
mainly Other debts (-€131,121) and Debts after one year (-€29,802)
- Intangible fixed assets -€14,400
no longer reported in 2024 (was €14,400)
- Receivables within one year +€7,586
up €7,586 (+19.3%), from €39,227 to €46,813
- Other debts -€131,121
no longer reported in 2024 (was €131,121)
- Debts after one year -€29,802
down €29,802 (-41.5%), from €71,820 to €42,018
- Profit (loss) carried forward +€24,742
up €24,742 (+17.3%), from -€142,822 to -€118,080
- Short-term financial debts -€18,946
down €18,946 (-39.7%), from €47,664 to €28,718
of which Other loans: -€47,664
- Current portion of long-term debt +€15,077
new in 2024: €15,077
- Gross operating margin +€171,417
up €171,417, from -€100,321 to €71,096
- Purchases and services -€87,821
down €87,821 (-8.9%), from €990,855 to €903,034
- Turnover +€83,596
up €83,596 (+9.4%), from €890,534 to €974,130
- Depreciation -€18,286
down €18,286 (-36.4%), from €50,243 to €31,957
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.
Derived cash bridge
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 | €308,611 | €164,147 | -€144,464 | -46.8% |
| Fixed assets | 21/28 | €97,593 | €84,998 | -€12,595 | -12.9% |
| Intangible fixed assets | 21 | €14,400 | - | -€14,400 | |
| Tangible fixed assets | 22/27 | €71,461 | €73,266 | +€1,805 | +2.5% |
| Land and buildings | 22 | €68,261 | €52,599 | -€15,662 | -22.9% |
| Plant, machinery and equipment | 23 | €3,200 | €20,667 | +€17,467 | +546% |
| Financial fixed assets | 28 | €11,732 | €11,732 | = | 0.0% |
| Current assets | 29/58 | €211,018 | €79,149 | -€131,869 | -62.5% |
| Stocks and contracts in progress | 3 | €30,701 | €30,701 | = | 0.0% |
| Stocks | 30/36 | €30,701 | €30,701 | = | 0.0% |
| Amounts receivable within one year | 40/41 | €39,227 | €46,813 | +€7,586 | +19.3% |
| Other amounts receivable | 41 | €39,227 | €46,813 | +€7,586 | +19.3% |
| Current investments | 50/53 | €118,000 | €1 | -€117,999 | -100.0% |
| Cash at bank and in hand | 54/58 | €23,090 | €1,634 | -€21,456 | -92.9% |
| Total equity and liabilities | 10/49 | €308,611 | €164,147 | -€144,464 | -46.8% |
| Equity | 10/15 | -€85,818 | -€61,076 | +€24,742 | +28.8% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €38,404 | €38,404 | = | 0.0% |
| Non-distributable reserves | 130/1 | €1,860 | €1,860 | = | 0.0% |
| Reserves not available under the articles | 1311 | €1,860 | €1,860 | = | 0.0% |
| Distributable reserves | 133 | €36,544 | €36,544 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€142,822 | -€118,080 | +€24,742 | +17.3% |
| Amounts payable | 17/49 | €394,429 | €225,223 | -€169,206 | -42.9% |
| Amounts payable after more than one year | 17 | €71,820 | €42,018 | -€29,802 | -41.5% |
| Financial debts | 170/4 | €71,820 | €42,018 | -€29,802 | -41.5% |
| Amounts payable within one year | 42/48 | €322,609 | €183,205 | -€139,404 | -43.2% |
| Current portion of amounts payable after more than one year | 42 | - | €15,077 | +€15,077 | |
| Financial debts | 43 | €47,664 | €28,718 | -€18,946 | -39.7% |
| Credit institutions | 430/8 | - | €28,718 | +€28,718 | |
| Other loans | 439 | €47,664 | - | -€47,664 | |
| Trade debts | 44 | €143,824 | €139,410 | -€4,414 | -3.1% |
| Suppliers | 440/4 | €143,824 | €139,410 | -€4,414 | -3.1% |
| Other amounts payable | 47/48 | €131,121 | - | -€131,121 | |
| Turnover | 70 | €890,534 | €974,130 | +€83,596 | +9.4% |
| Goods, raw materials, services and sundry goods | 60/61 | €990,855 | €903,034 | -€87,821 | -8.9% |
| Remuneration, social security and pensions | 62 | €1,544 | - | -€1,544 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €50,243 | €31,957 | -€18,286 | -36.4% |
| Other operating charges | 640/8 | €3,375 | €996 | -€2,379 | -70.5% |
| Gross operating margin | 9900 | -€100,321 | €71,096 | +€171,417 | |
| Operating profit (loss) | 9901 | -€155,483 | €38,143 | +€193,626 | |
| Financial income | 75/76B | - | €230 | +€230 | |
| Recurring financial income | 75 | - | €230 | +€230 | |
| Financial charges | 65/66B | €12,513 | €13,631 | +€1,118 | +8.9% |
| Recurring financial charges | 65 | €12,513 | €13,631 | +€1,118 | +8.9% |
| Profit (loss) for the period before taxes | 9903 | -€167,996 | €24,742 | +€192,738 | |
| Profit (loss) for the period | 9904 | -€167,996 | €24,742 | +€192,738 | |
| Profit (loss) for the period to be appropriated | 9905 | -€167,996 | €24,742 | +€192,738 |
Source: filed annual accounts (NBB), financial years ended 31 December 2023 and 31 December 2024. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 25 October 2026 via checked.be.