JACHTHUIS VANDROMME: what changed
JACHTHUIS VANDROMME
Largest movements
- Cash -€49,578
down €49,578 (-63.9%), from €77,551 to €27,973
mainly Investment in fixed assets (net) (-€54,209) and Debts after one year (-€42,177)
- Tangible fixed assets +€38,632
up €38,632 (+52.5%), from €73,590 to €112,222
of which Other tangible fixed assets: +€35,417
- Receivables within one year +€28,231
up €28,231 (+94.3%), from €29,926 to €58,157
of which Trade receivables: +€19,254
- Stocks and contracts -€13,775
down €13,775 (-1.8%), from €785,819 to €772,044
- Debts after one year -€42,177
down €42,177 (-13.4%), from €315,353 to €273,176
of which Financial debts: -€24,681
- Short-term financial debts +€25,000
up €25,000 (+20.0%), from €125,000 to €150,000
- Reserves +€24,985
up €24,985 (+12.0%), from €208,398 to €233,383
of which Distributable reserves: +€24,985
- Depreciation +€7,140
up €7,140 (+84.6%), from €8,436 to €15,577
- Taxes -€5,876
down €5,876 (-61.9%), from €9,498 to €3,621
- Financial charges -€3,393
down €3,393 (-16.3%), from €20,755 to €17,362
- Financial income -€2,560
down €2,560 (-47.8%), from €5,361 to €2,801
- Gross operating margin -€992
down €992 (-1.5%), from €64,299 to €63,307
Change in the result, 2024 to 2025
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 2024 and 2025 balance sheets and the 2025 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 | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €970,378 | €973,395 | +€3,017 | +0.3% |
| Fixed assets | 21/28 | €76,590 | €115,222 | +€38,632 | +50.4% |
| Tangible fixed assets | 22/27 | €73,590 | €112,222 | +€38,632 | +52.5% |
| Plant, machinery and equipment | 23 | €4,557 | €2,497 | -€2,060 | -45.2% |
| Furniture and vehicles | 24 | €7,538 | €12,814 | +€5,275 | +70.0% |
| Other tangible fixed assets | 26 | €61,495 | €96,912 | +€35,417 | +57.6% |
| Financial fixed assets | 28 | €3,000 | €3,000 | = | 0.0% |
| Current assets | 29/58 | €893,789 | €858,173 | -€35,615 | -4.0% |
| Stocks and contracts in progress | 3 | €785,819 | €772,044 | -€13,775 | -1.8% |
| Stocks | 30/36 | €785,819 | €772,044 | -€13,775 | -1.8% |
| Amounts receivable within one year | 40/41 | €29,926 | €58,157 | +€28,231 | +94.3% |
| Trade receivables | 40 | €29,423 | €48,677 | +€19,254 | +65.4% |
| Other amounts receivable | 41 | €502 | €9,479 | +€8,977 | +1,787% |
| Cash at bank and in hand | 54/58 | €77,551 | €27,973 | -€49,578 | -63.9% |
| Deferred charges and accrued income | 490/1 | €493 | €0 | -€493 | -100% |
| Total equity and liabilities | 10/49 | €970,378 | €973,395 | +€3,017 | +0.3% |
| Equity | 10/15 | €358,398 | €383,383 | +€24,985 | +7.0% |
| Contributions | 10/11 | €150,000 | €150,000 | = | 0.0% |
| Reserves | 13 | €208,398 | €233,383 | +€24,985 | +12.0% |
| Non-distributable reserves | 130/1 | €1,291 | €1,291 | = | 0.0% |
| Reserves not available under the articles | 1311 | €1,291 | €1,291 | = | 0.0% |
| Distributable reserves | 133 | €207,107 | €232,092 | +€24,985 | +12.1% |
| Amounts payable | 17/49 | €611,981 | €590,012 | -€21,968 | -3.6% |
| Amounts payable after more than one year | 17 | €315,353 | €273,176 | -€42,177 | -13.4% |
| Financial debts | 170/4 | €276,777 | €252,096 | -€24,681 | -8.9% |
| Other amounts payable | 178/9 | €38,576 | €21,079 | -€17,496 | -45.4% |
| Amounts payable within one year | 42/48 | €288,996 | €310,631 | +€21,635 | +7.5% |
| Current portion of amounts payable after more than one year | 42 | €36,361 | €37,105 | +€745 | +2.0% |
| Financial debts | 43 | €125,000 | €150,000 | +€25,000 | +20.0% |
| Credit institutions | 430/8 | €125,000 | €150,000 | +€25,000 | +20.0% |
| Trade debts | 44 | €106,109 | €100,956 | -€5,153 | -4.9% |
| Suppliers | 440/4 | €106,109 | €100,956 | -€5,153 | -4.9% |
| Taxes, remuneration and social security | 45 | €21,527 | €22,570 | +€1,043 | +4.8% |
| Taxes | 450/3 | €21,527 | €22,570 | +€1,043 | +4.8% |
| Accrued charges and deferred income | 492/3 | €7,632 | €6,206 | -€1,426 | -18.7% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €8,436 | €15,577 | +€7,140 | +84.6% |
| Other operating charges | 640/8 | €4,740 | €4,562 | -€178 | -3.8% |
| Gross operating margin | 9900 | €64,299 | €63,307 | -€992 | -1.5% |
| Operating profit (loss) | 9901 | €51,122 | €43,168 | -€7,954 | -15.6% |
| Financial income | 75/76B | €5,361 | €2,801 | -€2,560 | -47.8% |
| Recurring financial income | 75 | €5,361 | €2,801 | -€2,560 | -47.8% |
| Financial charges | 65/66B | €20,755 | €17,362 | -€3,393 | -16.3% |
| Recurring financial charges | 65 | €20,755 | €17,362 | -€3,393 | -16.3% |
| Profit (loss) for the period before taxes | 9903 | €35,728 | €28,606 | -€7,122 | -19.9% |
| Income taxes | 67/77 | €9,498 | €3,621 | -€5,876 | -61.9% |
| Profit (loss) for the period | 9904 | €26,230 | €24,985 | -€1,245 | -4.7% |
| Profit (loss) for the period to be appropriated | 9905 | €26,230 | €24,985 | -€1,245 | -4.7% |
Next steps
Calculation and sources
Source: filed annual accounts (NBB), financial years ended 30 June 2024 and 30 June 2025. Green is a favourable move for that line, red an unfavourable one. Prepared on 7 November 2026 via checked.be.