V.D.B.CLEAN: 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.
V.D.B.CLEAN
Largest movements
- Receivables within one year -€7,439
down €7,439 (-9.1%), from €82,196 to €74,756
of which Other amounts receivable: -€13,486
- Tangible fixed assets +€2,774
up €2,774 (+119%), from €2,329 to €5,102
- Deferred charges and accrued income +€1,392
up €1,392 (+669%), from €208 to €1,600
- Tax, wage and social debts -€7,765
down €7,765 (-61.1%), from €12,716 to €4,950
- Trade debts +€4,587
up €4,587 (+468%), from €981 to €5,569
- Gross operating margin -€9,931
down €9,931 (-62.0%), from €16,017 to €6,086
- Taxes -€6,790
no longer reported in 2024 (was €6,790)
- Financial income -€4,846
no longer reported in 2024 (was €4,846)
- Depreciation +€1,373
up €1,373 (+316%), from €434 to €1,807
- Other operating charges +€1,260
up €1,260 (+382%), from €330 to €1,590
From the 2022 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.
Derived cash bridge
A cash bridge needs two consecutive financial years: one year's result and depreciation cannot explain a change over several years. Pick two years that follow each other.
Every line side by side
| Line | Code | 2022 | 2024 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €91,504 | €88,805 | -€2,699 | -2.9% |
| Fixed assets | 21/28 | €6,829 | €9,602 | +€2,774 | +40.6% |
| Tangible fixed assets | 22/27 | €2,329 | €5,102 | +€2,774 | +119% |
| Furniture and vehicles | 24 | €2,329 | €5,102 | +€2,774 | +119% |
| Financial fixed assets | 28 | €4,500 | €4,500 | = | 0.0% |
| Current assets | 29/58 | €84,675 | €79,202 | -€5,473 | -6.5% |
| Amounts receivable within one year | 40/41 | €82,196 | €74,756 | -€7,439 | -9.1% |
| Trade receivables | 40 | €5,319 | €11,366 | +€6,046 | +114% |
| Other amounts receivable | 41 | €76,876 | €63,391 | -€13,486 | -17.5% |
| Cash at bank and in hand | 54/58 | €2,271 | €2,846 | +€575 | +25.3% |
| Deferred charges and accrued income | 490/1 | €208 | €1,600 | +€1,392 | +669% |
| Total equity and liabilities | 10/49 | €91,504 | €88,805 | -€2,699 | -2.9% |
| Equity | 10/15 | €77,807 | €78,286 | +€479 | +0.6% |
| 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 | €57,347 | €57,826 | +€479 | +0.8% |
| Amounts payable | 17/49 | €13,697 | €10,519 | -€3,178 | -23.2% |
| Amounts payable within one year | 42/48 | €13,697 | €10,519 | -€3,178 | -23.2% |
| Trade debts | 44 | €981 | €5,569 | +€4,587 | +468% |
| Suppliers | 440/4 | €981 | €5,569 | +€4,587 | +468% |
| Taxes, remuneration and social security | 45 | €12,716 | €4,950 | -€7,765 | -61.1% |
| Taxes | 450/3 | €12,716 | €4,950 | -€7,765 | -61.1% |
| Remuneration, social security and pensions | 62 | €149 | - | -€149 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €434 | €1,807 | +€1,373 | +316% |
| Other operating charges | 640/8 | €330 | €1,590 | +€1,260 | +382% |
| Gross operating margin | 9900 | €16,017 | €6,086 | -€9,931 | -62.0% |
| Operating profit (loss) | 9901 | €15,105 | €2,690 | -€12,415 | -82.2% |
| Financial income | 75/76B | €4,846 | - | -€4,846 | |
| Recurring financial income | 75 | €4,846 | - | -€4,846 | |
| Financial charges | 65/66B | €802 | €176 | -€626 | -78.1% |
| Recurring financial charges | 65 | €802 | €176 | -€626 | -78.1% |
| Profit (loss) for the period before taxes | 9903 | €19,148 | €2,514 | -€16,634 | -86.9% |
| Income taxes | 67/77 | €6,790 | - | -€6,790 | |
| Profit (loss) for the period | 9904 | €12,358 | €2,514 | -€9,844 | -79.7% |
| Profit (loss) for the period to be appropriated | 9905 | €12,358 | €2,514 | -€9,844 | -79.7% |
Source: filed annual accounts (NBB), financial years ended 31 December 2022 and 31 December 2024. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 17 October 2026 via checked.be.