Stuijk - Vandaele: 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.
Stuijk - Vandaele
Largest movements
- Tangible fixed assets -€16,320
down €16,320 (-9.7%), from €169,017 to €152,697
of which Land and buildings: -€15,241
- Receivables within one year -€11,740
down €11,740 (-41.4%), from €28,377 to €16,637
of which Other amounts receivable: -€23,172
- Deferred charges and accrued income +€3,611
up €3,611, from €0 to €3,611
- Stocks and contracts -€3,485
down €3,485 (-100%), from €3,485 to €0
- Reserves -€23,694
down €23,694 (-99.8%), from €23,747 to €53
of which Distributable reserves: -€23,694
- Debts after one year -€19,821
down €19,821 (-19.1%), from €104,022 to €84,201
- Trade debts +€14,544
up €14,544 (+1,033%), from €1,408 to €15,952
- Short-term financial debts -€6,451
down €6,451 (-32.6%), from €19,774 to €13,323
- Tax, wage and social debts +€6,300
up €6,300 (+106%), from €5,958 to €12,258
of which Taxes: +€5,100
- Financial charges +€2,722
up €2,722 (+77.0%), from €3,536 to €6,259
- Other operating charges +€1,462
up €1,462 (+63.2%), from €2,313 to €3,775
- Taxes -€869
down €869 (-20.5%), from €4,245 to €3,376
- Depreciation -€763
down €763 (-3.9%), from €19,404 to €18,641
- Gross operating margin +€606
up €606 (+1.9%), from €31,283 to €31,888
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
Cash or the result is not a separate line in both sets of accounts; the cash flow cannot be derived from them.
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €200,879 | €174,945 | -€25,934 | -12.9% |
| Fixed assets | 21/28 | €169,017 | €154,697 | -€14,320 | -8.5% |
| Tangible fixed assets | 22/27 | €169,017 | €152,697 | -€16,320 | -9.7% |
| Land and buildings | 22 | €163,614 | €148,372 | -€15,241 | -9.3% |
| Plant, machinery and equipment | 23 | €2,759 | €899 | -€1,861 | -67.4% |
| Furniture and vehicles | 24 | €2,644 | €3,426 | +€782 | +29.6% |
| Financial fixed assets | 28 | - | €2,000 | +€2,000 | |
| Current assets | 29/58 | €31,862 | €20,248 | -€11,614 | -36.5% |
| Stocks and contracts in progress | 3 | €3,485 | €0 | -€3,485 | -100% |
| Stocks | 30/36 | €3,485 | €0 | -€3,485 | -100% |
| Amounts receivable within one year | 40/41 | €28,377 | €16,637 | -€11,740 | -41.4% |
| Trade receivables | 40 | €5,204 | €16,637 | +€11,433 | +220% |
| Other amounts receivable | 41 | €23,172 | €0 | -€23,172 | -100% |
| Deferred charges and accrued income | 490/1 | €0 | €3,611 | +€3,611 | |
| Total equity and liabilities | 10/49 | €200,879 | €174,945 | -€25,934 | -12.9% |
| Equity | 10/15 | €39,947 | €18,653 | -€21,294 | -53.3% |
| Contributions | 10/11 | €16,200 | €18,600 | +€2,400 | +14.8% |
| Reserves | 13 | €23,747 | €53 | -€23,694 | -99.8% |
| Non-distributable reserves | 130/1 | €0 | - | = | |
| Reserves not available under the articles | 1311 | €0 | - | = | |
| Distributable reserves | 133 | €23,747 | €53 | -€23,694 | -99.8% |
| Profit (loss) carried forward | 14 | €0 | €0 | = | |
| Amounts payable | 17/49 | €160,932 | €156,292 | -€4,640 | -2.9% |
| Amounts payable after more than one year | 17 | €104,022 | €84,201 | -€19,821 | -19.1% |
| Financial debts | 170/4 | €104,022 | €84,201 | -€19,821 | -19.1% |
| Amounts payable within one year | 42/48 | €56,911 | €72,092 | +€15,181 | +26.7% |
| Current portion of amounts payable after more than one year | 42 | €29,770 | €26,810 | -€2,960 | -9.9% |
| Financial debts | 43 | €19,774 | €13,323 | -€6,451 | -32.6% |
| Credit institutions | 430/8 | €19,774 | €13,323 | -€6,451 | -32.6% |
| Trade debts | 44 | €1,408 | €15,952 | +€14,544 | +1,033% |
| Suppliers | 440/4 | €1,408 | €15,952 | +€14,544 | +1,033% |
| Taxes, remuneration and social security | 45 | €5,958 | €12,258 | +€6,300 | +106% |
| Taxes | 450/3 | €5,958 | €11,058 | +€5,100 | +85.6% |
| Remuneration and social security | 454/9 | - | €1,200 | +€1,200 | |
| Other amounts payable | 47/48 | €0 | €3,748 | +€3,748 | |
| Accrued charges and deferred income | 492/3 | €0 | - | = | |
| Non-recurring operating income | 76A | €0 | - | = | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €19,404 | €18,641 | -€763 | -3.9% |
| Other operating charges | 640/8 | €2,313 | €3,775 | +€1,462 | +63.2% |
| Gross operating margin | 9900 | €31,283 | €31,888 | +€606 | +1.9% |
| Operating profit (loss) | 9901 | €9,565 | €9,472 | -€93 | -1.0% |
| Financial income | 75/76B | €0 | €215 | +€215 | |
| Recurring financial income | 75 | €0 | €215 | +€215 | |
| Financial charges | 65/66B | €3,536 | €6,259 | +€2,722 | +77.0% |
| Recurring financial charges | 65 | €3,536 | €6,259 | +€2,722 | +77.0% |
| Profit (loss) for the period before taxes | 9903 | €6,029 | €3,429 | -€2,600 | -43.1% |
| Income taxes | 67/77 | €4,245 | €3,376 | -€869 | -20.5% |
| Profit (loss) for the period | 9904 | €1,784 | €53 | -€1,731 | -97.1% |
| Profit (loss) for the period to be appropriated | 9905 | €1,784 | €53 | -€1,731 | -97.1% |
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 28 October 2026 via checked.be.