V.D.M.-ENTERTAINMENT: what changed
V.D.M.-ENTERTAINMENT
Largest movements
- Stocks and contracts -€1,125
down €1,125 (-42.1%), from €2,675 to €1,550
- Receivables within one year +€700
up €700 (+51.5%), from €1,357 to €2,057
- Cash -€368
down €368 (-83.3%), from €441 to €74
mainly Tax, wage and social debts (-€4,587) and Other debts (-€3,459)
- Deferred charges and accrued income -€209
down €209 (-41.2%), from €508 to €299
- Profit (loss) carried forward +€4,951
up €4,951 (+3.6%), from -€138,858 to -€133,907
- Tax, wage and social debts -€4,587
down €4,587 (-78.7%), from €5,828 to €1,241
- Other debts -€3,459
down €3,459 (-3.0%), from €114,343 to €110,884
- Trade debts +€2,092
up €2,092 (+125%), from €1,670 to €3,762
- Gross operating margin -€8,584
down €8,584 (-48.7%), from €17,615 to €9,031
- Taxes -€2,541
down €2,541 (-51.8%), from €4,903 to €2,362
- Other operating charges +€308
up €308 (+28.8%), from €1,071 to €1,379
Change in the result, 2025 to 2026
For each income-statement line you see the change as its effect on the result. Higher costs lower the result, higher income raises it.
Derived cash bridge
The bridge is derived from the 2025 and 2026 balance sheets and the 2026 result. There is no filed cash-flow statement. You see where the money came from and where it went.
Every line side by side
| Line | Code | 2025 | 2026 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €4,982 | €3,980 | -€1,002 | -20.1% |
| Fixed assets | 21/28 | €0 | €0 | = | |
| Tangible fixed assets | 22/27 | €0 | €0 | = | |
| Plant, machinery and equipment | 23 | €0 | €0 | = | |
| Current assets | 29/58 | €4,982 | €3,980 | -€1,002 | -20.1% |
| Stocks and contracts in progress | 3 | €2,675 | €1,550 | -€1,125 | -42.1% |
| Stocks | 30/36 | €2,675 | €1,550 | -€1,125 | -42.1% |
| Amounts receivable within one year | 40/41 | €1,357 | €2,057 | +€700 | +51.5% |
| Other amounts receivable | 41 | €1,357 | €2,057 | +€700 | +51.5% |
| Cash at bank and in hand | 54/58 | €441 | €74 | -€368 | -83.3% |
| Deferred charges and accrued income | 490/1 | €508 | €299 | -€209 | -41.2% |
| Total equity and liabilities | 10/49 | €4,982 | €3,980 | -€1,002 | -20.1% |
| Equity | 10/15 | -€116,858 | -€111,907 | +€4,951 | +4.2% |
| Contributions | 10/11 | €20,000 | €20,000 | = | 0.0% |
| Reserves | 13 | €2,000 | €2,000 | = | 0.0% |
| Non-distributable reserves | 130/1 | €2,000 | €2,000 | = | 0.0% |
| Reserves not available under the articles | 1311 | €2,000 | €2,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€138,858 | -€133,907 | +€4,951 | +3.6% |
| Amounts payable | 17/49 | €121,841 | €115,887 | -€5,953 | -4.9% |
| Amounts payable within one year | 42/48 | €121,841 | €115,887 | -€5,953 | -4.9% |
| Trade debts | 44 | €1,670 | €3,762 | +€2,092 | +125% |
| Suppliers | 440/4 | €1,670 | €3,762 | +€2,092 | +125% |
| Taxes, remuneration and social security | 45 | €5,828 | €1,241 | -€4,587 | -78.7% |
| Taxes | 450/3 | €5,828 | €1,241 | -€4,587 | -78.7% |
| Other amounts payable | 47/48 | €114,343 | €110,884 | -€3,459 | -3.0% |
| Other operating charges | 640/8 | €1,071 | €1,379 | +€308 | +28.8% |
| Gross operating margin | 9900 | €17,615 | €9,031 | -€8,584 | -48.7% |
| Operating profit (loss) | 9901 | €16,544 | €7,651 | -€8,892 | -53.8% |
| Financial income | 75/76B | - | €6 | +€6 | |
| Recurring financial income | 75 | - | €6 | +€6 | |
| Financial charges | 65/66B | €438 | €345 | -€93 | -21.3% |
| Recurring financial charges | 65 | €438 | €345 | -€93 | -21.3% |
| Profit (loss) for the period before taxes | 9903 | €16,106 | €7,313 | -€8,793 | -54.6% |
| Income taxes | 67/77 | €4,903 | €2,362 | -€2,541 | -51.8% |
| Profit (loss) for the period | 9904 | €11,202 | €4,951 | -€6,252 | -55.8% |
| Profit (loss) for the period to be appropriated | 9905 | €11,202 | €4,951 | -€6,252 | -55.8% |
Next steps
Calculation and sources
Source: filed annual accounts (NBB), financial years ended 31 March 2025 and 31 March 2026. Green is a favourable move for that line, red an unfavourable one. Prepared on 4 November 2026 via checked.be.