Groep Vandeputte: 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.
Groep Vandeputte
Largest movements
- Cash +€58,261
up €58,261 (+35.8%), from €162,730 to €220,990
mainly Net result for the year (+€45,329) and Depreciation (+€28,740)
- Tangible fixed assets -€14,867
down €14,867 (-1.7%), from €868,279 to €853,412
of which Land and buildings: -€19,313
- Reserves +€25,329
up €25,329 (+2.9%), from €881,842 to €907,171
of which Distributable reserves: +€26,229
- Other debts +€19,710
up €19,710 (+33.1%), from €59,580 to €79,290
- Depreciation -€16,535
down €16,535 (-36.5%), from €45,274 to €28,740
- Taxes +€2,748
up €2,748 (+21.1%), from €13,044 to €15,792
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 | €1,034,921 | €1,078,318 | +€43,396 | +4.2% |
| Fixed assets | 21/28 | €868,279 | €853,412 | -€14,867 | -1.7% |
| Tangible fixed assets | 22/27 | €868,279 | €853,412 | -€14,867 | -1.7% |
| Land and buildings | 22 | €865,075 | €845,762 | -€19,313 | -2.2% |
| Furniture and vehicles | 24 | €3,203 | €7,650 | +€4,447 | +139% |
| Current assets | 29/58 | €166,643 | €224,906 | +€58,263 | +35.0% |
| Amounts receivable within one year | 40/41 | €3,630 | €3,630 | = | 0.0% |
| Trade receivables | 40 | €3,630 | €3,630 | = | 0.0% |
| Cash at bank and in hand | 54/58 | €162,730 | €220,990 | +€58,261 | +35.8% |
| Deferred charges and accrued income | 490/1 | €283 | €285 | +€2 | +0.8% |
| Total equity and liabilities | 10/49 | €1,034,921 | €1,078,318 | +€43,396 | +4.2% |
| Equity | 10/15 | €956,842 | €982,171 | +€25,329 | +2.6% |
| Contributions | 10/11 | €75,000 | €75,000 | = | 0.0% |
| Capital | 10 | €75,000 | €75,000 | = | 0.0% |
| Issued capital | 100 | €75,000 | €75,000 | = | 0.0% |
| Reserves | 13 | €881,842 | €907,171 | +€25,329 | +2.9% |
| Non-distributable reserves | 130/1 | €7,500 | €7,500 | = | 0.0% |
| Legal reserve | 130 | €7,500 | €7,500 | = | 0.0% |
| Tax-exempt reserves | 132 | €5,223 | €4,322 | -€901 | -17.2% |
| Distributable reserves | 133 | €869,119 | €895,348 | +€26,229 | +3.0% |
| Profit (loss) carried forward | 14 | €0 | €0 | = | |
| Provisions and deferred taxes | 16 | €1,741 | €1,441 | -€300 | -17.2% |
| Deferred taxes | 168 | €1,741 | €1,441 | -€300 | -17.2% |
| Amounts payable | 17/49 | €76,339 | €94,706 | +€18,367 | +24.1% |
| Amounts payable after more than one year | 17 | €0 | - | = | |
| Other amounts payable | 178/9 | €0 | - | = | |
| Amounts payable within one year | 42/48 | €73,298 | €90,939 | +€17,641 | +24.1% |
| Trade debts | 44 | €2,574 | €509 | -€2,065 | -80.2% |
| Suppliers | 440/4 | €2,574 | €509 | -€2,065 | -80.2% |
| Taxes, remuneration and social security | 45 | €11,145 | €11,140 | -€5 | 0.0% |
| Taxes | 450/3 | €11,145 | €11,140 | -€5 | 0.0% |
| Other amounts payable | 47/48 | €59,580 | €79,290 | +€19,710 | +33.1% |
| Accrued charges and deferred income | 492/3 | €3,040 | €3,767 | +€727 | +23.9% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €45,274 | €28,740 | -€16,535 | -36.5% |
| Other operating charges | 640/8 | €10,523 | €11,509 | +€986 | +9.4% |
| Gross operating margin | 9900 | €103,363 | €104,336 | +€972 | +0.9% |
| Operating profit (loss) | 9901 | €47,566 | €64,087 | +€16,521 | +34.7% |
| Financial income | 75/76B | €140 | €356 | +€216 | +154% |
| Recurring financial income | 75 | €140 | €356 | +€216 | +154% |
| Financial charges | 65/66B | €3,158 | €3,622 | +€464 | +14.7% |
| Recurring financial charges | 65 | €3,158 | €3,622 | +€464 | +14.7% |
| Profit (loss) for the period before taxes | 9903 | €44,548 | €60,821 | +€16,272 | +36.5% |
| Transfer from deferred taxes | 780 | €300 | €300 | = | 0.0% |
| Income taxes | 67/77 | €13,044 | €15,792 | +€2,748 | +21.1% |
| Profit (loss) for the period | 9904 | €31,804 | €45,329 | +€13,525 | +42.5% |
| Transfer from tax-exempt reserves | 789 | €901 | €901 | = | 0.0% |
| Profit (loss) for the period to be appropriated | 9905 | €32,705 | €46,229 | +€13,525 | +41.4% |
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 29 October 2026 via checked.be.