VAANDOM: 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.
VAANDOM
Largest movements
- Receivables after one year +€50,000
new in 2022: €50,000
- Intangible fixed assets -€25,000
down €25,000 (-100.0%), from €25,000 to €0
- Receivables within one year -€21,842
down €21,842 (-71.9%), from €30,361 to €8,519
of which Other amounts receivable: -€16,318
- Tangible fixed assets -€1,029
down €1,029 (-36.9%), from €2,785 to €1,757
- Trade debts -€37,147
down €37,147 (-98.1%), from €37,875 to €728
- Profit (loss) carried forward +€30,714
up €30,714 (+551.9%), from €5,565 to €36,280
- Tax, wage and social debts +€14,440
up €14,440 (+246.8%), from €5,850 to €20,290
of which Taxes: +€13,190
- Accrued charges and deferred income -€6,000
down €6,000 (-100.0%), from €6,000 to €0
- Gross operating margin +€37,069
up €37,069 (+444.3%), from €8,344 to €45,413
- Taxes +€7,487
up €7,487 (+307.1%), from €2,438 to €9,925
- Financial charges +€3,414
up €3,414 (+1873.9%), from €182 to €3,596
- Depreciation +€695
up €695 (+208.0%), from €334 to €1,029
- Financial income -€457
down €457 (-100.0%), from €457 to €0
From the 2021 result to the 2022 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 2021 and 2022 balance sheets and the 2022 result: not a filed cash-flow statement. It shows where the money came from and went.
Every line side by side
| Line | Code | 2021 | 2022 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €58,290 | €60,297 | +€2,007 | +3.4% |
| Fixed assets | 21/28 | €27,785 | €1,757 | -€26,029 | -93.7% |
| Intangible fixed assets | 21 | €25,000 | €0 | -€25,000 | -100.0% |
| Tangible fixed assets | 22/27 | €2,785 | €1,757 | -€1,029 | -36.9% |
| Furniture and vehicles | 24 | €2,785 | €1,757 | -€1,029 | -36.9% |
| Current assets | 29/58 | €30,505 | €58,540 | +€28,035 | +91.9% |
| Amounts receivable after more than one year | 29 | - | €50,000 | +€50,000 | |
| Trade receivables | 290 | - | €50,000 | +€50,000 | |
| Amounts receivable within one year | 40/41 | €30,361 | €8,519 | -€21,842 | -71.9% |
| Trade receivables | 40 | €12,784 | €7,260 | -€5,524 | -43.2% |
| Other amounts receivable | 41 | €17,577 | €1,259 | -€16,318 | -92.8% |
| Cash at bank and in hand | 54/58 | €144 | €21 | -€123 | -85.4% |
| Total equity and liabilities | 10/49 | €58,290 | €60,297 | +€2,007 | +3.4% |
| Equity | 10/15 | €8,565 | €39,280 | +€30,714 | +358.6% |
| Contributions | 10/11 | €3,000 | €3,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €5,565 | €36,280 | +€30,714 | +551.9% |
| Amounts payable | 17/49 | €49,725 | €21,017 | -€28,708 | -57.7% |
| Amounts payable within one year | 42/48 | €43,725 | €21,017 | -€22,708 | -51.9% |
| Trade debts | 44 | €37,875 | €728 | -€37,147 | -98.1% |
| Suppliers | 440/4 | €37,875 | €728 | -€37,147 | -98.1% |
| Taxes, remuneration and social security | 45 | €5,850 | €20,290 | +€14,440 | +246.8% |
| Taxes | 450/3 | €5,850 | €19,040 | +€13,190 | +225.5% |
| Remuneration and social security | 454/9 | - | €1,250 | +€1,250 | |
| Accrued charges and deferred income | 492/3 | €6,000 | €0 | -€6,000 | -100.0% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €334 | €1,029 | +€695 | +208.0% |
| Other operating charges | 640/8 | €282 | €150 | -€133 | -47.0% |
| Gross operating margin | 9900 | €8,344 | €45,413 | +€37,069 | +444.3% |
| Operating profit (loss) | 9901 | €7,728 | €44,235 | +€36,507 | +472.4% |
| Financial income | 75/76B | €457 | €0 | -€457 | -100.0% |
| Recurring financial income | 75 | €457 | €0 | -€457 | -100.0% |
| Financial charges | 65/66B | €182 | €3,596 | +€3,414 | +1873.9% |
| Recurring financial charges | 65 | €182 | €3,596 | +€3,414 | +1873.9% |
| Profit (loss) for the period before taxes | 9903 | €8,003 | €40,639 | +€32,636 | +407.8% |
| Income taxes | 67/77 | €2,438 | €9,925 | +€7,487 | +307.1% |
| Profit (loss) for the period | 9904 | €5,565 | €30,714 | +€25,149 | +451.9% |
| Profit (loss) for the period to be appropriated | 9905 | €5,565 | €30,714 | +€25,149 | +451.9% |
Source: filed annual accounts (NBB), fiscal years ended 31 December 2021 and 31 December 2022. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 29 September 2026 via checked.be.