V.D.A.: what changed
Two fiscal 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.
V.D.A.
Largest movements
- Cash +€27,051
up €27,051 (+3232.2%), from €837 to €27,888
mainly Other debts (+€10,817) and Net result for the year (+€10,033)
- Stocks and contracts -€1,098
down €1,098 (-36.4%), from €3,018 to €1,920
- Other debts +€10,817
up €10,817 (+17.3%), from €62,456 to €73,273
- Profit (loss) carried forward +€10,033
up €10,033 (+13.0%), from -€76,983 to -€66,950
- Tax, wage and social debts +€7,638
up €7,638 (+183.2%), from €4,169 to €11,807
- Trade debts -€2,255
no longer reported in 2024 (was €2,255)
- Financial charges -€18,584
no longer reported in 2024 (was €18,584)
- Gross operating margin +€16,380
up €16,380, from -€6,248 to €10,133
- Other operating charges -€3,295
down €3,295 (-97.1%), from €3,395 to €100
From the 2023 result to the 2024 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.
Cash bridge derived
Derived from the 2023 and 2024 balance sheets and the 2024 result: not a filed cash-flow statement. It shows where the money came from and went.
Every line side by side
| Line | Code | 2023 | 2024 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €10,490 | €36,722 | +€26,232 | +250.1% |
| Fixed assets | 21/28 | €6,635 | €6,635 | = | 0.0% |
| Financial fixed assets | 28 | €6,635 | €6,635 | = | 0.0% |
| Current assets | 29/58 | €3,855 | €30,087 | +€26,232 | +680.5% |
| Stocks and contracts in progress | 3 | €3,018 | €1,920 | -€1,098 | -36.4% |
| Stocks | 30/36 | €3,018 | €1,920 | -€1,098 | -36.4% |
| Amounts receivable within one year | 40/41 | - | €279 | +€279 | |
| Trade receivables | 40 | - | €279 | +€279 | |
| Cash at bank and in hand | 54/58 | €837 | €27,888 | +€27,051 | +3232.2% |
| Total equity and liabilities | 10/49 | €10,490 | €36,722 | +€26,232 | +250.1% |
| Equity | 10/15 | -€58,391 | -€48,358 | +€10,033 | +17.2% |
| Contributions | 10/11 | €18,592 | €18,592 | = | 0.0% |
| Outside capital | 11 | €18,592 | €18,592 | = | 0.0% |
| Other | 1109/19 | €18,592 | €18,592 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€76,983 | -€66,950 | +€10,033 | +13.0% |
| Amounts payable | 17/49 | €68,881 | €85,080 | +€16,200 | +23.5% |
| Amounts payable within one year | 42/48 | €68,881 | €85,080 | +€16,200 | +23.5% |
| Trade debts | 44 | €2,255 | - | -€2,255 | |
| Suppliers | 440/4 | €2,255 | - | -€2,255 | |
| Taxes, remuneration and social security | 45 | €4,169 | €11,807 | +€7,638 | +183.2% |
| Taxes | 450/3 | €4,169 | €11,807 | +€7,638 | +183.2% |
| Other amounts payable | 47/48 | €62,456 | €73,273 | +€10,817 | +17.3% |
| Other operating charges | 640/8 | €3,395 | €100 | -€3,295 | -97.1% |
| Gross operating margin | 9900 | -€6,248 | €10,133 | +€16,380 | |
| Operating profit (loss) | 9901 | -€9,643 | €10,033 | +€19,676 | |
| Financial income | 75/76B | €0 | - | -€0 | |
| Recurring financial income | 75 | €0 | - | -€0 | |
| Financial charges | 65/66B | €18,584 | - | -€18,584 | |
| Recurring financial charges | 65 | €18,584 | - | -€18,584 | |
| Profit (loss) for the period before taxes | 9903 | -€28,226 | €10,033 | +€38,259 | |
| Profit (loss) for the period | 9904 | -€28,226 | €10,033 | +€38,259 | |
| Profit (loss) for the period to be appropriated | 9905 | -€28,226 | €10,033 | +€38,259 |
Source: filed annual accounts (NBB), fiscal years ended 31 December 2023 and 31 December 2024. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 7 October 2026 via checked.be.