VAN VLIERDEN DAKTUINEN: what changed
VAN VLIERDEN DAKTUINEN
Largest movements
- Receivables within one year -€152,042
down €152,042 (-32.2%), from €471,951 to €319,910
of which Trade receivables: -€134,779
- Cash -€121,769
down €121,769 (-70.2%), from €173,563 to €51,795
mainly Trade debts (-€181,065) and Net result for the year (-€110,908)
- Tangible fixed assets -€23,443
down €23,443 (-24.6%), from €95,471 to €72,028
of which Plant, machinery and equipment: -€20,233
- Trade debts -€181,065
down €181,065 (-66.8%), from €271,036 to €89,972
- Reserves -€110,908
down €110,908 (-50.8%), from €218,484 to €107,576
of which Distributable reserves: -€110,908
- Debts after one year -€8,246
down €8,246 (-13.3%), from €61,860 to €53,614
- Gross operating margin -€77,606
down €77,606 (-62.0%), from €125,152 to €47,546
- Staff costs +€47,096
up €47,096 (+67.1%), from €70,163 to €117,259
- Depreciation +€12,712
up €12,712 (+118%), from €10,731 to €23,443
- Financial charges +€9,967
up €9,967 (+132%), from €7,567 to €17,534
- Other operating charges -€7,590
down €7,590 (-99.2%), from €7,652 to €62
Change in the result, 2023 to 2024
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 2023 and 2024 balance sheets and the 2024 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 | 2023 | 2024 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €765,965 | €463,106 | -€302,858 | -39.5% |
| Fixed assets | 21/28 | €114,845 | €91,402 | -€23,443 | -20.4% |
| Tangible fixed assets | 22/27 | €95,471 | €72,028 | -€23,443 | -24.6% |
| Plant, machinery and equipment | 23 | €81,393 | €61,160 | -€20,233 | -24.9% |
| Furniture and vehicles | 24 | €14,078 | €10,869 | -€3,209 | -22.8% |
| Financial fixed assets | 28 | €19,374 | €19,374 | = | 0.0% |
| Current assets | 29/58 | €651,120 | €371,704 | -€279,415 | -42.9% |
| Amounts receivable within one year | 40/41 | €471,951 | €319,910 | -€152,042 | -32.2% |
| Trade receivables | 40 | €355,596 | €220,817 | -€134,779 | -37.9% |
| Other amounts receivable | 41 | €116,355 | €99,093 | -€17,263 | -14.8% |
| Cash at bank and in hand | 54/58 | €173,563 | €51,795 | -€121,769 | -70.2% |
| Deferred charges and accrued income | 490/1 | €5,605 | - | -€5,605 | |
| Total equity and liabilities | 10/49 | €765,965 | €463,106 | -€302,858 | -39.5% |
| Equity | 10/15 | €237,084 | €126,176 | -€110,908 | -46.8% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €218,484 | €107,576 | -€110,908 | -50.8% |
| Non-distributable reserves | 130/1 | €1,860 | €1,860 | = | 0.0% |
| Reserves not available under the articles | 1311 | €1,860 | €1,860 | = | 0.0% |
| Distributable reserves | 133 | €216,624 | €105,716 | -€110,908 | -51.2% |
| Amounts payable | 17/49 | €528,880 | €336,930 | -€191,951 | -36.3% |
| Amounts payable after more than one year | 17 | €61,860 | €53,614 | -€8,246 | -13.3% |
| Financial debts | 170/4 | €61,860 | €53,614 | -€8,246 | -13.3% |
| Amounts payable within one year | 42/48 | €459,920 | €283,316 | -€176,604 | -38.4% |
| Current portion of amounts payable after more than one year | 42 | €22,504 | €23,355 | +€851 | +3.8% |
| Financial debts | 43 | €150,000 | €150,000 | = | 0.0% |
| Credit institutions | 430/8 | €150,000 | €150,000 | = | 0.0% |
| Trade debts | 44 | €271,036 | €89,972 | -€181,065 | -66.8% |
| Suppliers | 440/4 | €271,036 | €89,972 | -€181,065 | -66.8% |
| Taxes, remuneration and social security | 45 | €16,379 | €19,989 | +€3,610 | +22.0% |
| Taxes | 450/3 | €2,822 | €863 | -€1,959 | -69.4% |
| Remuneration and social security | 454/9 | €13,557 | €19,126 | +€5,569 | +41.1% |
| Accrued charges and deferred income | 492/3 | €7,100 | - | -€7,100 | |
| Remuneration, social security and pensions | 62 | €70,163 | €117,259 | +€47,096 | +67.1% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €10,731 | €23,443 | +€12,712 | +118% |
| Other operating charges | 640/8 | €7,652 | €62 | -€7,590 | -99.2% |
| Gross operating margin | 9900 | €125,152 | €47,546 | -€77,606 | -62.0% |
| Operating profit (loss) | 9901 | €36,605 | -€93,218 | -€129,822 | |
| Financial income | 75/76B | €437 | €80 | -€357 | -81.7% |
| Recurring financial income | 75 | €437 | €80 | -€357 | -81.7% |
| Financial charges | 65/66B | €7,567 | €17,534 | +€9,967 | +132% |
| Recurring financial charges | 65 | €7,567 | €17,534 | +€9,967 | +132% |
| Profit (loss) for the period before taxes | 9903 | €29,475 | -€110,671 | -€140,147 | |
| Income taxes | 67/77 | €6,125 | €236 | -€5,889 | -96.1% |
| Profit (loss) for the period | 9904 | €23,350 | -€110,908 | -€134,257 | |
| Profit (loss) for the period to be appropriated | 9905 | €23,350 | -€110,908 | -€134,257 |
Next steps
Calculation and sources
Source: filed annual accounts (NBB), financial years ended 31 March 2023 and 31 March 2024. Green is a favourable move for that line, red an unfavourable one. Prepared on 8 November 2026 via checked.be.