COMMANDERIE VAILLAMPONT: what changed
COMMANDERIE VAILLAMPONT
Largest movements
- Tangible fixed assets +€66,959
up €66,959 (+19.4%), from €345,553 to €412,512
of which Land and buildings: +€57,005
- Cash -€55,616
down €55,616 (-74.6%), from €74,540 to €18,925
mainly Investment in fixed assets (net) (-€101,999) and Debts after one year (-€17,035)
- Current investments -€7,145
down €7,145 (-87.4%), from €8,171 to €1,026
- Deferred charges and accrued income +€6,982
up €6,982 (+468,582%), from €1 to €6,983
- Stocks and contracts +€6,388
new in 2026: €6,388
- Reserves +€22,173
up €22,173 (+132%), from €16,735 to €38,908
of which Distributable reserves: +€22,173
- Debts after one year -€17,035
down €17,035 (-17.1%), from €99,561 to €82,526
- Tax, wage and social debts +€15,473
up €15,473 (+66.1%), from €23,406 to €38,879
of which Taxes: +€8,231
- Accrued charges and deferred income -€14,962
down €14,962 (-99.6%), from €15,024 to €62
- Profit (loss) carried forward +€9,789
up €9,789 (+6.3%), from €155,165 to €164,955
- Turnover -€705,383
no longer reported in 2026 (was €705,383)
- Purchases and services -€404,852
no longer reported in 2026 (was €404,852)
- Staff costs +€38,087
up €38,087 (+17.6%), from €216,114 to €254,201
- Gross operating margin +€34,491
up €34,491 (+11.5%), from €300,531 to €335,022
- Depreciation +€7,312
up €7,312 (+26.4%), from €27,728 to €35,040
Change in the result, 2025 to 2026
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 2025 and 2026 balance sheets and the 2026 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 | 2025 | 2026 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €512,528 | €528,451 | +€15,923 | +3.1% |
| Fixed assets | 21/28 | €345,683 | €412,642 | +€66,959 | +19.4% |
| Tangible fixed assets | 22/27 | €345,553 | €412,512 | +€66,959 | +19.4% |
| Land and buildings | 22 | €344,679 | €401,685 | +€57,005 | +16.5% |
| Plant, machinery and equipment | 23 | €874 | €9,854 | +€8,980 | +1,028% |
| Furniture and vehicles | 24 | - | €974 | +€974 | |
| Financial fixed assets | 28 | €130 | €130 | = | 0.0% |
| Current assets | 29/58 | €166,845 | €115,809 | -€51,036 | -30.6% |
| Stocks and contracts in progress | 3 | - | €6,388 | +€6,388 | |
| Stocks | 30/36 | - | €6,388 | +€6,388 | |
| Amounts receivable within one year | 40/41 | €84,132 | €82,486 | -€1,646 | -2.0% |
| Trade receivables | 40 | €82,360 | €82,367 | +€7 | 0.0% |
| Other amounts receivable | 41 | €1,772 | €119 | -€1,653 | -93.3% |
| Current investments | 50/53 | €8,171 | €1,026 | -€7,145 | -87.4% |
| Cash at bank and in hand | 54/58 | €74,540 | €18,925 | -€55,616 | -74.6% |
| Deferred charges and accrued income | 490/1 | €1 | €6,983 | +€6,982 | +468,582% |
| Total equity and liabilities | 10/49 | €512,528 | €528,451 | +€15,923 | +3.1% |
| Equity | 10/15 | €258,663 | €290,625 | +€31,962 | +12.4% |
| Contributions | 10/11 | €86,763 | €86,763 | = | 0.0% |
| Reserves | 13 | €16,735 | €38,908 | +€22,173 | +132% |
| Non-distributable reserves | 130/1 | €10,000 | €10,000 | = | 0.0% |
| Reserves not available under the articles | 1311 | €10,000 | €10,000 | = | 0.0% |
| Distributable reserves | 133 | €6,735 | €28,908 | +€22,173 | +329% |
| Profit (loss) carried forward | 14 | €155,165 | €164,955 | +€9,789 | +6.3% |
| Amounts payable | 17/49 | €253,865 | €237,826 | -€16,039 | -6.3% |
| Amounts payable after more than one year | 17 | €99,561 | €82,526 | -€17,035 | -17.1% |
| Financial debts | 170/4 | €99,561 | €82,526 | -€17,035 | -17.1% |
| Amounts payable within one year | 42/48 | €139,280 | €155,238 | +€15,958 | +11.5% |
| Current portion of amounts payable after more than one year | 42 | €16,702 | €17,035 | +€333 | +2.0% |
| Trade debts | 44 | €44,178 | €49,164 | +€4,986 | +11.3% |
| Suppliers | 440/4 | €44,178 | €49,164 | +€4,986 | +11.3% |
| Taxes, remuneration and social security | 45 | €23,406 | €38,879 | +€15,473 | +66.1% |
| Taxes | 450/3 | €1,084 | €9,315 | +€8,231 | +759% |
| Remuneration and social security | 454/9 | €22,322 | €29,564 | +€7,242 | +32.4% |
| Other amounts payable | 47/48 | €54,995 | €50,161 | -€4,834 | -8.8% |
| Accrued charges and deferred income | 492/3 | €15,024 | €62 | -€14,962 | -99.6% |
| Turnover | 70 | €705,383 | - | -€705,383 | |
| Goods, raw materials, services and sundry goods | 60/61 | €404,852 | - | -€404,852 | |
| Remuneration, social security and pensions | 62 | €216,114 | €254,201 | +€38,087 | +17.6% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €27,728 | €35,040 | +€7,312 | +26.4% |
| Other operating charges | 640/8 | €5,767 | €6,863 | +€1,096 | +19.0% |
| Gross operating margin | 9900 | €300,531 | €335,022 | +€34,491 | +11.5% |
| Operating profit (loss) | 9901 | €50,922 | €38,918 | -€12,005 | -23.6% |
| Financial income | 75/76B | €195 | €1,184 | +€989 | +508% |
| Recurring financial income | 75 | €195 | €1,184 | +€989 | +508% |
| Financial charges | 65/66B | €6,189 | €5,065 | -€1,125 | -18.2% |
| Recurring financial charges | 65 | €6,189 | €5,065 | -€1,125 | -18.2% |
| Profit (loss) for the period before taxes | 9903 | €44,928 | €35,037 | -€9,891 | -22.0% |
| Income taxes | 67/77 | €149 | €3,074 | +€2,925 | +1,957% |
| Profit (loss) for the period | 9904 | €44,778 | €31,962 | -€12,816 | -28.6% |
| Profit (loss) for the period to be appropriated | 9905 | €44,778 | €31,962 | -€12,816 | -28.6% |
Next steps
Calculation and sources
Source: filed annual accounts (NBB), financial years ended 31 March 2025 and 31 March 2026. Green is a favourable move for that line, red an unfavourable one. Prepared on 1 November 2026 via checked.be.