FABRIEK VDL: 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.
FABRIEK VDL
Largest movements
- Cash -€9,633
down €9,633 (-92.0%), from €10,471 to €838
mainly Net result for the year (-€10,413) and Receivables within one year (-€1,513)
- Receivables within one year +€1,513
up €1,513 (+7.8%), from €19,487 to €20,999
of which Other amounts receivable: +€1,217
- Tangible fixed assets -€1,179
down €1,179 (-45.6%), from €2,586 to €1,407
of which Furniture and vehicles: -€882
- Reserves -€6,705
down €6,705 (-40.3%), from €16,652 to €9,947
- Profit (loss) carried forward -€3,708
new in 2025: -€3,708
- Trade debts +€1,154
up €1,154 (+25.0%), from €4,616 to €5,771
- Other debts -€997
down €997 (-21.2%), from €4,708 to €3,711
- Accrued charges and deferred income +€540
new in 2025: €540
- Gross operating margin -€7,073
down €7,073 (-756%), from -€935 to -€8,008
- Depreciation -€488
down €488 (-29.3%), from €1,667 to €1,179
- Other operating charges -€414
down €414 (-35.4%), from €1,170 to €757
- Financial charges -€94
down €94 (-16.6%), from €563 to €469
From the 2024 result to the 2025 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 2024 and 2025 balance sheets and the 2025 result: not a filed cash-flow statement. It shows where the money came from and went.
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €33,388 | €24,165 | -€9,223 | -27.6% |
| Fixed assets | 21/28 | €2,586 | €1,407 | -€1,179 | -45.6% |
| Tangible fixed assets | 22/27 | €2,586 | €1,407 | -€1,179 | -45.6% |
| Plant, machinery and equipment | 23 | €513 | €216 | -€297 | -57.8% |
| Furniture and vehicles | 24 | €2,073 | €1,191 | -€882 | -42.5% |
| Current assets | 29/58 | €30,802 | €22,758 | -€8,044 | -26.1% |
| Amounts receivable within one year | 40/41 | €19,487 | €20,999 | +€1,513 | +7.8% |
| Trade receivables | 40 | €18,704 | €18,999 | +€295 | +1.6% |
| Other amounts receivable | 41 | €783 | €2,000 | +€1,217 | +155% |
| Cash at bank and in hand | 54/58 | €10,471 | €838 | -€9,633 | -92.0% |
| Deferred charges and accrued income | 490/1 | €844 | €921 | +€77 | +9.1% |
| Total equity and liabilities | 10/49 | €33,388 | €24,165 | -€9,223 | -27.6% |
| Equity | 10/15 | €21,652 | €11,240 | -€10,413 | -48.1% |
| Contributions | 10/11 | €5,000 | €5,000 | = | 0.0% |
| Reserves | 13 | €16,652 | €9,947 | -€6,705 | -40.3% |
| Distributable reserves | 133 | €16,652 | €9,947 | -€6,705 | -40.3% |
| Profit (loss) carried forward | 14 | - | -€3,708 | -€3,708 | |
| Amounts payable | 17/49 | €11,736 | €12,926 | +€1,190 | +10.1% |
| Amounts payable within one year | 42/48 | €11,736 | €12,386 | +€650 | +5.5% |
| Trade debts | 44 | €4,616 | €5,771 | +€1,154 | +25.0% |
| Suppliers | 440/4 | €4,616 | €5,771 | +€1,154 | +25.0% |
| Taxes, remuneration and social security | 45 | €2,412 | €2,904 | +€493 | +20.4% |
| Taxes | 450/3 | €372 | €2,904 | +€2,532 | +681% |
| Remuneration and social security | 454/9 | €2,040 | - | -€2,040 | |
| Other amounts payable | 47/48 | €4,708 | €3,711 | -€997 | -21.2% |
| Accrued charges and deferred income | 492/3 | - | €540 | +€540 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €1,667 | €1,179 | -€488 | -29.3% |
| Other operating charges | 640/8 | €1,170 | €757 | -€414 | -35.4% |
| Gross operating margin | 9900 | -€935 | -€8,008 | -€7,073 | -756% |
| Operating profit (loss) | 9901 | -€3,772 | -€9,943 | -€6,171 | -164% |
| Financial income | 75/76B | €1 | - | -€1 | |
| Recurring financial income | 75 | €1 | - | -€1 | |
| Financial charges | 65/66B | €563 | €469 | -€94 | -16.6% |
| Recurring financial charges | 65 | €563 | €469 | -€94 | -16.6% |
| Profit (loss) for the period before taxes | 9903 | -€4,335 | -€10,413 | -€6,078 | -140% |
| Profit (loss) for the period | 9904 | -€4,335 | -€10,413 | -€6,078 | -140% |
| Profit (loss) for the period to be appropriated | 9905 | -€4,335 | -€10,413 | -€6,078 | -140% |
Source: filed annual accounts (NBB), financial years ended 31 December 2024 and 31 December 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 26 October 2026 via checked.be.