eVDL: 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.
eVDL
Largest movements
- Receivables within one year +€28,518
up €28,518 (+17.4%), from €164,362 to €192,880
- Deferred charges and accrued income +€10,824
up €10,824 (+7986.2%), from €136 to €10,959
- Tangible fixed assets -€7,746
down €7,746 (-3.4%), from €228,436 to €220,690
of which Land and buildings: -€7,459
- Reserves +€79,440
up €79,440 (+73.9%), from €107,440 to €186,880
of which Distributable reserves: +€79,440
- Profit (loss) carried forward -€37,000
down €37,000 (-99.3%), from €37,256 to €256
- Debts after one year -€22,361
down €22,361 (-12.0%), from €185,686 to €163,325
- Contributions +€12,400
up €12,400 (+200.0%), from €6,200 to €18,600
- Other debts -€10,167
down €10,167 (-92.4%), from €11,000 to €833
- Gross operating margin +€13,235
up €13,235 (+23.2%), from €57,114 to €70,349
- Taxes +€11,979
up €11,979 (+116.8%), from €10,259 to €22,238
- Financial income +€5,567
up €5,567 (+105.5%), from €5,278 to €10,845
- Other operating charges +€2,907
new in 2024: €2,907
- Write-downs -€2,519
no longer reported in 2024 (was €2,519)
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 | €394,548 | €425,080 | +€30,531 | +7.7% |
| Fixed assets | 21/28 | €228,436 | €220,690 | -€7,746 | -3.4% |
| Intangible fixed assets | 21 | €0 | - | = | |
| Tangible fixed assets | 22/27 | €228,436 | €220,690 | -€7,746 | -3.4% |
| Land and buildings | 22 | €227,786 | €220,326 | -€7,459 | -3.3% |
| Furniture and vehicles | 24 | €650 | €364 | -€287 | -44.1% |
| Current assets | 29/58 | €166,112 | €204,389 | +€38,277 | +23.0% |
| Amounts receivable after more than one year | 29 | €0 | - | = | |
| Trade receivables | 290 | €0 | - | = | |
| Amounts receivable within one year | 40/41 | €164,362 | €192,880 | +€28,518 | +17.4% |
| Other amounts receivable | 41 | €164,362 | €192,880 | +€28,518 | +17.4% |
| Cash at bank and in hand | 54/58 | €1,615 | €551 | -€1,064 | -65.9% |
| Deferred charges and accrued income | 490/1 | €136 | €10,959 | +€10,824 | +7986.2% |
| Total equity and liabilities | 10/49 | €394,548 | €425,080 | +€30,531 | +7.7% |
| Equity | 10/15 | €150,896 | €205,736 | +€54,840 | +36.3% |
| Contributions | 10/11 | €6,200 | €18,600 | +€12,400 | +200.0% |
| Reserves | 13 | €107,440 | €186,880 | +€79,440 | +73.9% |
| 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 | €105,580 | €185,020 | +€79,440 | +75.2% |
| Profit (loss) carried forward | 14 | €37,256 | €256 | -€37,000 | -99.3% |
| Amounts payable | 17/49 | €243,652 | €219,343 | -€24,309 | -10.0% |
| Amounts payable after more than one year | 17 | €185,686 | €163,325 | -€22,361 | -12.0% |
| Financial debts | 170/4 | €185,686 | €163,325 | -€22,361 | -12.0% |
| Amounts payable within one year | 42/48 | €57,965 | €56,018 | -€1,947 | -3.4% |
| Current portion of amounts payable after more than one year | 42 | €20,742 | €21,272 | +€530 | +2.6% |
| Trade debts | 44 | €52 | €1,520 | +€1,468 | +2820.7% |
| Suppliers | 440/4 | €52 | €1,520 | +€1,468 | +2820.7% |
| Taxes, remuneration and social security | 45 | €26,172 | €32,393 | +€6,221 | +23.8% |
| Taxes | 450/3 | €26,172 | €32,393 | +€6,221 | +23.8% |
| Other amounts payable | 47/48 | €11,000 | €833 | -€10,167 | -92.4% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €7,669 | €7,746 | +€77 | +1.0% |
| Write-downs on stocks, contracts in progress and trade receivables: additions (reversals) | 631/4 | €2,519 | - | -€2,519 | |
| Other operating charges | 640/8 | - | €2,907 | +€2,907 | |
| Gross operating margin | 9900 | €57,114 | €70,349 | +€13,235 | +23.2% |
| Operating profit (loss) | 9901 | €46,926 | €59,697 | +€12,771 | +27.2% |
| Financial income | 75/76B | €5,278 | €10,845 | +€5,567 | +105.5% |
| Recurring financial income | 75 | €5,278 | €10,845 | +€5,567 | +105.5% |
| Financial charges | 65/66B | €5,052 | €5,031 | -€22 | -0.4% |
| Recurring financial charges | 65 | €5,052 | €5,031 | -€22 | -0.4% |
| Profit (loss) for the period before taxes | 9903 | €47,152 | €65,511 | +€18,359 | +38.9% |
| Income taxes | 67/77 | €10,259 | €22,238 | +€11,979 | +116.8% |
| Profit (loss) for the period | 9904 | €36,893 | €43,273 | +€6,380 | +17.3% |
| Profit (loss) for the period to be appropriated | 9905 | €36,893 | €43,273 | +€6,380 | +17.3% |
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 1 October 2026 via checked.be.