V.W.N. IMPORT & EXPORT: 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.W.N. IMPORT & EXPORT
Largest movements
- Receivables within one year -€72,129
down €72,129 (-45.8%), from €157,326 to €85,197
of which Trade receivables: -€69,502
- Stocks and contracts -€65,309
down €65,309 (-91.3%), from €71,521 to €6,212
- Cash -€2,447
down €2,447 (-70.4%), from €3,477 to €1,031
mainly Net result for the year (-€80,773) and Other debts (-€60,000)
- Profit (loss) carried forward -€80,773
down €80,773 (-163%), from -€49,417 to -€130,190
- Other debts -€60,000
down €60,000 (-23.3%), from €257,417 to €197,417
- Write-downs +€65,309
new in 2023: €65,309
- Provisions +€45,912
no longer reported in 2023 (was -€45,912)
- Gross operating margin +€17,703
up €17,703 (+70.2%), from -€25,220 to -€7,517
- Taxes +€6,676
new in 2023: €6,676
From the 2022 result to the 2023 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 2022 and 2023 balance sheets and the 2023 result: not a filed cash-flow statement. It shows where the money came from and went.
Every line side by side
| Line | Code | 2022 | 2023 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €232,324 | €92,440 | -€139,884 | -60.2% |
| Current assets | 29/58 | €232,324 | €92,440 | -€139,884 | -60.2% |
| Stocks and contracts in progress | 3 | €71,521 | €6,212 | -€65,309 | -91.3% |
| Stocks | 30/36 | €71,521 | €6,212 | -€65,309 | -91.3% |
| Amounts receivable within one year | 40/41 | €157,326 | €85,197 | -€72,129 | -45.8% |
| Trade receivables | 40 | €152,564 | €83,062 | -€69,502 | -45.6% |
| Other amounts receivable | 41 | €4,762 | €2,135 | -€2,627 | -55.2% |
| Cash at bank and in hand | 54/58 | €3,477 | €1,031 | -€2,447 | -70.4% |
| Total equity and liabilities | 10/49 | €232,324 | €92,440 | -€139,884 | -60.2% |
| Equity | 10/15 | -€26,596 | -€107,369 | -€80,773 | -304% |
| Contributions | 10/11 | €3,000 | €3,000 | = | 0.0% |
| Reserves | 13 | €19,821 | €19,821 | = | 0.0% |
| Distributable reserves | 133 | €19,821 | €19,821 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€49,417 | -€130,190 | -€80,773 | -163% |
| Amounts payable | 17/49 | €258,920 | €199,809 | -€59,112 | -22.8% |
| Amounts payable within one year | 42/48 | €258,920 | €199,809 | -€59,112 | -22.8% |
| Trade debts | 44 | €1,503 | €2,392 | +€888 | +59.1% |
| Suppliers | 440/4 | €1,503 | €2,392 | +€888 | +59.1% |
| Taxes, remuneration and social security | 45 | €0 | - | = | |
| Taxes | 450/3 | €0 | - | = | |
| Other amounts payable | 47/48 | €257,417 | €197,417 | -€60,000 | -23.3% |
| Write-downs on stocks, contracts in progress and trade receivables: additions (reversals) | 631/4 | - | €65,309 | +€65,309 | |
| Provisions for liabilities and charges: additions (uses and reversals) | 635/8 | -€45,912 | - | +€45,912 | |
| Other operating charges | 640/8 | €959 | €1,151 | +€192 | +20.0% |
| Gross operating margin | 9900 | -€25,220 | -€7,517 | +€17,703 | +70.2% |
| Operating profit (loss) | 9901 | €19,733 | -€73,977 | -€93,711 | |
| Financial charges | 65/66B | €216 | €120 | -€96 | -44.6% |
| Recurring financial charges | 65 | €216 | €120 | -€96 | -44.6% |
| Profit (loss) for the period before taxes | 9903 | €19,518 | -€74,097 | -€93,614 | |
| Income taxes | 67/77 | - | €6,676 | +€6,676 | |
| Profit (loss) for the period | 9904 | €19,518 | -€80,773 | -€100,290 | |
| Profit (loss) for the period to be appropriated | 9905 | €19,518 | -€80,773 | -€100,290 |
Source: filed annual accounts (NBB), financial years ended 31 December 2022 and 31 December 2023. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 21 October 2026 via checked.be.