VANACKERE Benoît: 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.
VANACKERE Benoît
Largest movements
- Cash -€193,823
down €193,823 (-54.0%), from €358,962 to €165,138
mainly Trade debts (-€151,626) and Receivables after one year (-€50,000)
- Receivables within one year -€55,041
down €55,041 (-21.9%), from €251,532 to €196,492
of which Trade receivables: -€66,523
- Receivables after one year +€50,000
up €50,000 (+33.3%), from €150,000 to €200,000
- Trade debts -€151,626
down €151,626 (-80.9%), from €187,386 to €35,760
- Tax, wage and social debts -€40,238
down €40,238 (-73.6%), from €54,654 to €14,416
of which Taxes: -€40,137
- Debts after one year -€31,681
down €31,681 (-15.3%), from €206,969 to €175,288
of which Financial debts: -€32,095
- Other debts +€17,305
up €17,305 (+7.9%), from €217,841 to €235,146
- Profit (loss) carried forward +€17,068
up €17,068 (+5.2%), from €326,444 to €343,512
- Gross operating margin -€516,893
down €516,893 (-89.7%), from €576,432 to €59,540
- Taxes -€123,284
down €123,284 (-96.2%), from €128,159 to €4,875
- Financial income +€13,465
up €13,465 (+804%), from €1,674 to €15,139
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.
Derived cash bridge
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 | €1,120,788 | €919,533 | -€201,255 | -18.0% |
| Fixed assets | 21/28 | €342,461 | €338,903 | -€3,558 | -1.0% |
| Intangible fixed assets | 21 | €14,000 | €10,500 | -€3,500 | -25.0% |
| Tangible fixed assets | 22/27 | €328,461 | €328,403 | -€58 | 0.0% |
| Land and buildings | 22 | €134,049 | €124,293 | -€9,755 | -7.3% |
| Plant, machinery and equipment | 23 | €18,000 | €25,852 | +€7,851 | +43.6% |
| Furniture and vehicles | 24 | €20,213 | €11,993 | -€8,220 | -40.7% |
| Assets under construction and advance payments | 27 | €156,199 | €166,265 | +€10,066 | +6.4% |
| Current assets | 29/58 | €778,327 | €580,630 | -€197,698 | -25.4% |
| Amounts receivable after more than one year | 29 | €150,000 | €200,000 | +€50,000 | +33.3% |
| Other amounts receivable | 291 | €150,000 | €200,000 | +€50,000 | +33.3% |
| Stocks and contracts in progress | 3 | €17,000 | €19,000 | +€2,000 | +11.8% |
| Stocks | 30/36 | €17,000 | €19,000 | +€2,000 | +11.8% |
| Amounts receivable within one year | 40/41 | €251,532 | €196,492 | -€55,041 | -21.9% |
| Trade receivables | 40 | €201,532 | €135,010 | -€66,523 | -33.0% |
| Other amounts receivable | 41 | €50,000 | €61,482 | +€11,482 | +23.0% |
| Cash at bank and in hand | 54/58 | €358,962 | €165,138 | -€193,823 | -54.0% |
| Deferred charges and accrued income | 490/1 | €833 | €0 | -€833 | -100% |
| Total equity and liabilities | 10/49 | €1,120,788 | €919,533 | -€201,255 | -18.0% |
| Equity | 10/15 | €410,517 | €426,829 | +€16,311 | +4.0% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €51,860 | €51,860 | = | 0.0% |
| 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 | €50,000 | €50,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €326,444 | €343,512 | +€17,068 | +5.2% |
| Investment grants | 15 | €13,613 | €12,857 | -€756 | -5.6% |
| Amounts payable | 17/49 | €710,271 | €492,704 | -€217,567 | -30.6% |
| Amounts payable after more than one year | 17 | €206,969 | €175,288 | -€31,681 | -15.3% |
| Financial debts | 170/4 | €205,689 | €173,594 | -€32,095 | -15.6% |
| Other amounts payable | 178/9 | €1,280 | €1,694 | +€414 | +32.3% |
| Amounts payable within one year | 42/48 | €491,294 | €317,416 | -€173,877 | -35.4% |
| Current portion of amounts payable after more than one year | 42 | €31,413 | €32,095 | +€682 | +2.2% |
| Trade debts | 44 | €187,386 | €35,760 | -€151,626 | -80.9% |
| Suppliers | 440/4 | €187,386 | €35,760 | -€151,626 | -80.9% |
| Taxes, remuneration and social security | 45 | €54,654 | €14,416 | -€40,238 | -73.6% |
| Taxes | 450/3 | €54,353 | €14,215 | -€40,137 | -73.8% |
| Remuneration and social security | 454/9 | €301 | €201 | -€100 | -33.3% |
| Other amounts payable | 47/48 | €217,841 | €235,146 | +€17,305 | +7.9% |
| Accrued charges and deferred income | 492/3 | €12,008 | - | -€12,008 | |
| Remuneration, social security and pensions | 62 | €5,679 | €5,599 | -€81 | -1.4% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €35,176 | €32,531 | -€2,645 | -7.5% |
| Other operating charges | 640/8 | €4,357 | €9,701 | +€5,344 | +123% |
| Gross operating margin | 9900 | €576,432 | €59,540 | -€516,893 | -89.7% |
| Operating profit (loss) | 9901 | €531,219 | €11,708 | -€519,511 | -97.8% |
| Financial income | 75/76B | €1,674 | €15,139 | +€13,465 | +804% |
| Recurring financial income | 75 | €1,674 | €15,139 | +€13,465 | +804% |
| Financial charges | 65/66B | €5,590 | €4,905 | -€685 | -12.2% |
| Recurring financial charges | 65 | €5,590 | €4,905 | -€685 | -12.2% |
| Profit (loss) for the period before taxes | 9903 | €527,304 | €21,942 | -€505,361 | -95.8% |
| Income taxes | 67/77 | €128,159 | €4,875 | -€123,284 | -96.2% |
| Profit (loss) for the period | 9904 | €399,145 | €17,068 | -€382,077 | -95.7% |
| Profit (loss) for the period to be appropriated | 9905 | €399,145 | €17,068 | -€382,077 | -95.7% |
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 14 October 2026 via checked.be.