OCCASIONS VANDELEENE: 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.
OCCASIONS VANDELEENE
Largest movements
- Receivables within one year +€57,433
up €57,433 (+79.7%), from €72,074 to €129,507
of which Trade receivables: +€58,952
- Tangible fixed assets -€11,789
down €11,789 (-9.1%), from €129,164 to €117,375
of which Land and buildings: -€9,811
- Cash -€9,904
down €9,904 (-36.0%), from €27,511 to €17,607
mainly Receivables within one year (-€57,433) and Trade debts (-€27,345)
- Other debts +€59,895
up €59,895 (+49.5%), from €120,882 to €180,777
- Trade debts -€27,345
down €27,345 (-66.3%), from €41,257 to €13,911
- Gross operating margin +€4,467
up €4,467 (+10.7%), from €41,889 to €46,356
- Financial charges +€2,819
up €2,819 (+10.0%), from €28,160 to €30,979
- Depreciation +€566
up €566 (+5.0%), from €11,223 to €11,789
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 | €230,578 | €266,399 | +€35,821 | +15.5% |
| Fixed assets | 21/28 | €129,164 | €117,375 | -€11,789 | -9.1% |
| Tangible fixed assets | 22/27 | €129,164 | €117,375 | -€11,789 | -9.1% |
| Land and buildings | 22 | €121,800 | €111,990 | -€9,811 | -8.1% |
| Plant, machinery and equipment | 23 | €7,364 | €5,385 | -€1,979 | -26.9% |
| Current assets | 29/58 | €101,414 | €149,024 | +€47,610 | +46.9% |
| Amounts receivable within one year | 40/41 | €72,074 | €129,507 | +€57,433 | +79.7% |
| Trade receivables | 40 | €70,299 | €129,251 | +€58,952 | +83.9% |
| Other amounts receivable | 41 | €1,776 | €256 | -€1,519 | -85.6% |
| Cash at bank and in hand | 54/58 | €27,511 | €17,607 | -€9,904 | -36.0% |
| Deferred charges and accrued income | 490/1 | €1,829 | €1,910 | +€81 | +4.4% |
| Total equity and liabilities | 10/49 | €230,578 | €266,399 | +€35,821 | +15.5% |
| Equity | 10/15 | €66,789 | €69,161 | +€2,371 | +3.6% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €1,860 | €1,860 | = | 0.0% |
| Non-distributable reserves | 130/1 | €1,860 | €1,860 | = | 0.0% |
| Reserves not available under the articles | 1311 | €1,860 | €1,860 | = | 0.0% |
| Profit (loss) carried forward | 14 | €46,329 | €48,701 | +€2,371 | +5.1% |
| Amounts payable | 17/49 | €163,789 | €197,238 | +€33,450 | +20.4% |
| Amounts payable within one year | 42/48 | €163,789 | €197,238 | +€33,450 | +20.4% |
| Trade debts | 44 | €41,257 | €13,911 | -€27,345 | -66.3% |
| Suppliers | 440/4 | €41,257 | €13,911 | -€27,345 | -66.3% |
| Taxes, remuneration and social security | 45 | €1,650 | €2,550 | +€900 | +54.5% |
| Taxes | 450/3 | - | €900 | +€900 | |
| Remuneration and social security | 454/9 | €1,650 | €1,650 | = | 0.0% |
| Other amounts payable | 47/48 | €120,882 | €180,777 | +€59,895 | +49.5% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €11,223 | €11,789 | +€566 | +5.0% |
| Other operating charges | 640/8 | €1,193 | €1,216 | +€23 | +1.9% |
| Gross operating margin | 9900 | €41,889 | €46,356 | +€4,467 | +10.7% |
| Operating profit (loss) | 9901 | €29,473 | €33,350 | +€3,877 | +13.2% |
| Financial charges | 65/66B | €28,160 | €30,979 | +€2,819 | +10.0% |
| Recurring financial charges | 65 | €28,160 | €30,979 | +€2,819 | +10.0% |
| Profit (loss) for the period before taxes | 9903 | €1,313 | €2,371 | +€1,058 | +80.6% |
| Profit (loss) for the period | 9904 | €1,313 | €2,371 | +€1,058 | +80.6% |
| Profit (loss) for the period to be appropriated | 9905 | €1,313 | €2,371 | +€1,058 | +80.6% |
Source: filed annual accounts (NBB), financial years ended 30 June 2024 and 30 June 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 20 October 2026 via checked.be.