V & D CLEANING: 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 CLEANING
Largest movements
- Receivables within one year -€33,560
down €33,560 (-55.7%), from €60,246 to €26,686
of which Other amounts receivable: -€38,824
- Deferred charges and accrued income -€22,031
down €22,031 (-100%), from €22,031 to €0
- Cash -€16,841
down €16,841 (-29.9%), from €56,267 to €39,426
mainly Contributions, distributions and other (-€55,863) and Debts after one year (-€24,780)
- Tangible fixed assets +€4,866
up €4,866 (+2.0%), from €239,037 to €243,903
of which Land and buildings: +€7,407
- Reserves -€28,063
down €28,063 (-10.5%), from €267,033 to €238,969
of which Distributable reserves: -€28,063
- Debts after one year -€24,780
down €24,780 (-85.0%), from €29,167 to €4,387
- Current portion of long-term debt -€9,334
down €9,334 (-27.4%), from €34,114 to €24,780
- Other debts -€6,141
down €6,141 (-27.1%), from €22,700 to €16,560
- Gross operating margin -€25,493
down €25,493 (-29.8%), from €85,581 to €60,088
- Staff costs -€19,990
down €19,990 (-100%), from €19,990 to €0
- Financial income -€2,367
down €2,367 (-100%), from €2,367 to €0
- Financial charges -€1,830
down €1,830 (-31.8%), from €5,751 to €3,921
- Other operating charges -€865
down €865 (-34.7%), from €2,494 to €1,629
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 | €378,091 | €310,525 | -€67,566 | -17.9% |
| Fixed assets | 21/28 | €239,547 | €244,413 | +€4,866 | +2.0% |
| Tangible fixed assets | 22/27 | €239,037 | €243,903 | +€4,866 | +2.0% |
| Land and buildings | 22 | €225,233 | €232,640 | +€7,407 | +3.3% |
| Plant, machinery and equipment | 23 | €13,805 | €11,263 | -€2,541 | -18.4% |
| Financial fixed assets | 28 | €510 | €510 | = | 0.0% |
| Current assets | 29/58 | €138,543 | €66,112 | -€72,432 | -52.3% |
| Amounts receivable within one year | 40/41 | €60,246 | €26,686 | -€33,560 | -55.7% |
| Trade receivables | 40 | €21,421 | €26,686 | +€5,264 | +24.6% |
| Other amounts receivable | 41 | €38,824 | €0 | -€38,824 | -100% |
| Cash at bank and in hand | 54/58 | €56,267 | €39,426 | -€16,841 | -29.9% |
| Deferred charges and accrued income | 490/1 | €22,031 | €0 | -€22,031 | -100% |
| Total equity and liabilities | 10/49 | €378,091 | €310,525 | -€67,566 | -17.9% |
| Equity | 10/15 | €285,633 | €257,569 | -€28,063 | -9.8% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €267,033 | €238,969 | -€28,063 | -10.5% |
| Non-distributable reserves | 130/1 | €1,860 | €1,860 | = | 0.0% |
| Reserves not available under the articles | 1311 | €1,860 | €1,860 | = | 0.0% |
| Tax-exempt reserves | 132 | €5,000 | €5,000 | = | 0.0% |
| Distributable reserves | 133 | €260,173 | €232,109 | -€28,063 | -10.8% |
| Profit (loss) carried forward | 14 | €0 | €0 | = | |
| Amounts payable | 17/49 | €92,458 | €52,955 | -€39,503 | -42.7% |
| Amounts payable after more than one year | 17 | €29,167 | €4,387 | -€24,780 | -85.0% |
| Financial debts | 170/4 | €29,167 | €4,387 | -€24,780 | -85.0% |
| Amounts payable within one year | 42/48 | €63,291 | €48,569 | -€14,723 | -23.3% |
| Current portion of amounts payable after more than one year | 42 | €34,114 | €24,780 | -€9,334 | -27.4% |
| Trade debts | 44 | €3,003 | €3,266 | +€263 | +8.7% |
| Suppliers | 440/4 | €3,003 | €3,266 | +€263 | +8.7% |
| Taxes, remuneration and social security | 45 | €3,474 | €3,963 | +€489 | +14.1% |
| Taxes | 450/3 | €1,549 | €3,963 | +€2,414 | +156% |
| Remuneration and social security | 454/9 | €1,925 | €0 | -€1,925 | -100% |
| Other amounts payable | 47/48 | €22,700 | €16,560 | -€6,141 | -27.1% |
| Non-recurring operating income | 76A | €11,312 | €0 | -€11,312 | -100% |
| Remuneration, social security and pensions | 62 | €19,990 | €0 | -€19,990 | -100% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €10,233 | €10,371 | +€138 | +1.3% |
| Other operating charges | 640/8 | €2,494 | €1,629 | -€865 | -34.7% |
| Gross operating margin | 9900 | €85,581 | €60,088 | -€25,493 | -29.8% |
| Operating profit (loss) | 9901 | €52,863 | €48,088 | -€4,775 | -9.0% |
| Financial income | 75/76B | €2,367 | €0 | -€2,367 | -100% |
| Recurring financial income | 75 | €2,367 | €0 | -€2,367 | -100% |
| Financial charges | 65/66B | €5,751 | €3,921 | -€1,830 | -31.8% |
| Recurring financial charges | 65 | €5,751 | €3,921 | -€1,830 | -31.8% |
| Profit (loss) for the period before taxes | 9903 | €49,478 | €44,167 | -€5,311 | -10.7% |
| Income taxes | 67/77 | €16,191 | €16,367 | +€176 | +1.1% |
| Profit (loss) for the period | 9904 | €33,287 | €27,800 | -€5,487 | -16.5% |
| Profit (loss) for the period to be appropriated | 9905 | €33,287 | €27,800 | -€5,487 | -16.5% |
Source: filed annual accounts (NBB), financial years ended 31 December 2024 and 31 December 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 19 October 2026 via checked.be.