DRANKEN VERCAMMEN: 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.
DRANKEN VERCAMMEN
Largest movements
- Receivables within one year +€87,411
up €87,411 (+17.5%), from €499,059 to €586,469
of which Other amounts receivable: +€86,529
- Cash +€71,539
up €71,539 (+293%), from €24,388 to €95,927
mainly Trade debts (+€75,788) and Stocks and contracts (+€67,727)
- Stocks and contracts -€67,727
down €67,727 (-46.4%), from €146,089 to €78,362
- Tangible fixed assets -€29,938
down €29,938 (-29.2%), from €102,465 to €72,527
of which Furniture and vehicles: -€21,786
- Trade debts +€75,788
up €75,788 (+2,184%), from €3,471 to €79,259
- Profit (loss) carried forward -€14,973
down €14,973 (-7.2%), from €208,245 to €193,271
- Gross operating margin +€132,858
up €132,858 (+3,017%), from €4,404 to €137,261
- Taxes +€65,292
up €65,292, from €0 to €65,292
- Staff costs -€7,613
down €7,613 (-12.4%), from €61,505 to €53,893
- Depreciation -€7,371
down €7,371 (-19.8%), from €37,309 to €29,938
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 | €788,781 | €850,066 | +€61,285 | +7.8% |
| Fixed assets | 21/28 | €119,245 | €89,307 | -€29,938 | -25.1% |
| Tangible fixed assets | 22/27 | €102,465 | €72,527 | -€29,938 | -29.2% |
| Land and buildings | 22 | €34,805 | €26,653 | -€8,152 | -23.4% |
| Furniture and vehicles | 24 | €67,660 | €45,874 | -€21,786 | -32.2% |
| Financial fixed assets | 28 | €16,779 | €16,779 | = | 0.0% |
| Current assets | 29/58 | €669,536 | €760,759 | +€91,223 | +13.6% |
| Stocks and contracts in progress | 3 | €146,089 | €78,362 | -€67,727 | -46.4% |
| Stocks | 30/36 | €146,089 | €78,362 | -€67,727 | -46.4% |
| Amounts receivable within one year | 40/41 | €499,059 | €586,469 | +€87,411 | +17.5% |
| Trade receivables | 40 | €32,055 | €32,936 | +€882 | +2.8% |
| Other amounts receivable | 41 | €467,004 | €553,533 | +€86,529 | +18.5% |
| Cash at bank and in hand | 54/58 | €24,388 | €95,927 | +€71,539 | +293% |
| Total equity and liabilities | 10/49 | €788,781 | €850,066 | +€61,285 | +7.8% |
| Equity | 10/15 | €723,314 | €708,340 | -€14,973 | -2.1% |
| Contributions | 10/11 | €408,603 | €408,603 | = | 0.0% |
| Reserves | 13 | €106,466 | €106,466 | = | 0.0% |
| Non-distributable reserves | 130/1 | €40,860 | €40,860 | = | 0.0% |
| Reserves not available under the articles | 1311 | €40,860 | €40,860 | = | 0.0% |
| Distributable reserves | 133 | €65,606 | €65,606 | = | 0.0% |
| Profit (loss) carried forward | 14 | €208,245 | €193,271 | -€14,973 | -7.2% |
| Amounts payable | 17/49 | €65,467 | €141,726 | +€76,258 | +116% |
| Amounts payable within one year | 42/48 | €65,467 | €141,726 | +€76,258 | +116% |
| Current portion of amounts payable after more than one year | 42 | €0 | - | = | |
| Trade debts | 44 | €3,471 | €79,259 | +€75,788 | +2,184% |
| Suppliers | 440/4 | €3,471 | €79,259 | +€75,788 | +2,184% |
| Taxes, remuneration and social security | 45 | €17,873 | €22,613 | +€4,739 | +26.5% |
| Taxes | 450/3 | €782 | €14,208 | +€13,426 | +1,716% |
| Remuneration and social security | 454/9 | €17,091 | €8,405 | -€8,686 | -50.8% |
| Other amounts payable | 47/48 | €44,123 | €39,854 | -€4,269 | -9.7% |
| Non-recurring operating income | 76A | €15,000 | €0 | -€15,000 | -100% |
| Remuneration, social security and pensions | 62 | €61,505 | €53,893 | -€7,613 | -12.4% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €37,309 | €29,938 | -€7,371 | -19.8% |
| Other operating charges | 640/8 | €2,816 | €2,697 | -€119 | -4.2% |
| Gross operating margin | 9900 | €4,404 | €137,261 | +€132,858 | +3,017% |
| Operating profit (loss) | 9901 | -€97,226 | €50,734 | +€147,960 | |
| Financial income | 75/76B | €4 | €24 | +€21 | +589% |
| Recurring financial income | 75 | €4 | €24 | +€21 | +589% |
| Financial charges | 65/66B | €1,122 | €440 | -€683 | -60.8% |
| Recurring financial charges | 65 | €1,122 | €440 | -€683 | -60.8% |
| Profit (loss) for the period before taxes | 9903 | -€98,345 | €50,319 | +€148,664 | |
| Income taxes | 67/77 | €0 | €65,292 | +€65,292 | |
| Profit (loss) for the period | 9904 | -€98,345 | -€14,973 | +€83,372 | +84.8% |
| Profit (loss) for the period to be appropriated | 9905 | -€98,345 | -€14,973 | +€83,372 | +84.8% |
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 30 October 2026 via checked.be.