VAN ARDIGA: 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.
VAN ARDIGA
Largest movements
- Tangible fixed assets +€23,043
up €23,043 (+200.2%), from €11,509 to €34,552
of which Other tangible fixed assets: +€23,596
- Receivables within one year -€7,610
down €7,610 (-35.5%), from €21,452 to €13,842
of which Trade receivables: -€6,835
- Deferred charges and accrued income -€1,790
down €1,790 (-68.1%), from €2,630 to €840
- Reserves +€11,437
up €11,437 (+32.6%), from €35,081 to €46,518
- Tax, wage and social debts +€2,921
up €2,921 (+25.0%), from €11,664 to €14,585
of which Remuneration and social security: +€2,000
- Trade debts -€1,167
down €1,167 (-37.6%), from €3,105 to €1,938
- Gross operating margin -€3,028
down €3,028 (-13.5%), from €22,466 to €19,438
- Depreciation +€2,470
up €2,470 (+163.5%), from €1,510 to €3,980
- Taxes -€1,482
down €1,482 (-31.4%), from €4,720 to €3,239
- Other operating charges +€271
up €271 (+205.6%), from €132 to €403
From the 2023 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.
Cash bridge derived
Derived from the 2023 and 2024 balance sheets and the 2024 result: not a filed cash-flow statement. It shows where the money came from and went.
Every line side by side
| Line | Code | 2023 | 2024 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €56,050 | €69,242 | +€13,192 | +23.5% |
| Fixed assets | 21/28 | €16,095 | €39,138 | +€23,043 | +143.2% |
| Tangible fixed assets | 22/27 | €11,509 | €34,552 | +€23,043 | +200.2% |
| Plant, machinery and equipment | 23 | €893 | €607 | -€287 | -32.1% |
| Furniture and vehicles | 24 | €346 | €79 | -€267 | -77.2% |
| Other tangible fixed assets | 26 | €10,270 | €33,866 | +€23,596 | +229.8% |
| Financial fixed assets | 28 | €4,586 | €4,586 | = | 0.0% |
| Current assets | 29/58 | €39,955 | €30,104 | -€9,851 | -24.7% |
| Amounts receivable within one year | 40/41 | €21,452 | €13,842 | -€7,610 | -35.5% |
| Trade receivables | 40 | €18,520 | €11,685 | -€6,835 | -36.9% |
| Other amounts receivable | 41 | €2,932 | €2,157 | -€775 | -26.4% |
| Cash at bank and in hand | 54/58 | €15,873 | €15,422 | -€451 | -2.8% |
| Deferred charges and accrued income | 490/1 | €2,630 | €840 | -€1,790 | -68.1% |
| Total equity and liabilities | 10/49 | €56,050 | €69,242 | +€13,192 | +23.5% |
| Equity | 10/15 | €41,281 | €52,718 | +€11,437 | +27.7% |
| Contributions | 10/11 | €6,200 | €6,200 | = | 0.0% |
| Reserves | 13 | €35,081 | €46,518 | +€11,437 | +32.6% |
| Distributable reserves | 133 | €35,081 | €46,518 | +€11,437 | +32.6% |
| Amounts payable | 17/49 | €14,769 | €16,523 | +€1,754 | +11.9% |
| Amounts payable within one year | 42/48 | €14,769 | €16,523 | +€1,754 | +11.9% |
| Trade debts | 44 | €3,105 | €1,938 | -€1,167 | -37.6% |
| Suppliers | 440/4 | €3,105 | €1,938 | -€1,167 | -37.6% |
| Taxes, remuneration and social security | 45 | €11,664 | €14,585 | +€2,921 | +25.0% |
| Taxes | 450/3 | €10,064 | €10,985 | +€921 | +9.2% |
| Remuneration and social security | 454/9 | €1,600 | €3,600 | +€2,000 | +125.0% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €1,510 | €3,980 | +€2,470 | +163.5% |
| Other operating charges | 640/8 | €132 | €403 | +€271 | +205.6% |
| Gross operating margin | 9900 | €22,466 | €19,438 | -€3,028 | -13.5% |
| Operating profit (loss) | 9901 | €20,825 | €15,056 | -€5,769 | -27.7% |
| Financial income | 75/76B | €0 | €3 | +€3 | +2581.8% |
| Recurring financial income | 75 | €0 | €3 | +€3 | +2581.8% |
| Financial charges | 65/66B | €189 | €383 | +€194 | +102.8% |
| Recurring financial charges | 65 | €189 | €383 | +€194 | +102.8% |
| Profit (loss) for the period before taxes | 9903 | €20,636 | €14,676 | -€5,960 | -28.9% |
| Income taxes | 67/77 | €4,720 | €3,239 | -€1,482 | -31.4% |
| Profit (loss) for the period | 9904 | €15,916 | €11,437 | -€4,478 | -28.1% |
| Profit (loss) for the period to be appropriated | 9905 | €15,916 | €11,437 | -€4,478 | -28.1% |
Source: filed annual accounts (NBB), financial years ended 31 December 2023 and 31 December 2024. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 11 October 2026 via checked.be.