VANDAMME FLORIS: what changed
VANDAMME FLORIS
Largest movements
- Financial fixed assets +€34,938
up €34,938 (+63.5%), from €55,062 to €90,000
- Cash +€7,917
up €7,917 (+32.5%), from €24,330 to €32,247
mainly Other debts (+€58,000) and Net result for the year (+€33,320)
- Tangible fixed assets +€2,859
up €2,859 (+42.4%), from €6,740 to €9,599
of which Furniture and vehicles: +€3,662
- Receivables within one year +€2,658
up €2,658 (+8.5%), from €31,266 to €33,924
of which Trade receivables: +€2,491
- Profit (loss) carried forward -€58,000
down €58,000 (-54.9%), from €105,713 to €47,713
- Other debts +€58,000
up €58,000, from €0 to €58,000
- Reserves +€33,320
up €33,320 (+257%), from €12,990 to €46,309
of which Distributable reserves: +€33,320
- Tax, wage and social debts +€15,387
up €15,387 (+114%), from €13,498 to €28,885
of which Taxes: +€18,360
- Current portion of long-term debt +€6,965
up €6,965 (+69.4%), from €10,040 to €17,006
- Gross operating margin +€29,170
up €29,170 (+91.1%), from €32,035 to €61,205
- Taxes +€12,429
up €12,429 (+188%), from €6,598 to €19,027
- Financial charges -€3,778
down €3,778 (-62.2%), from €6,075 to €2,298
of which Non-recurring financial charges: -€4,390
- Financial income +€1,172
up €1,172 (+189%), from €620 to €1,791
of which Financial income: +€1,172
Change in the result, 2024 to 2025
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 2024 and 2025 balance sheets and the 2025 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 | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €163,903 | €214,295 | +€50,392 | +30.7% |
| Fixed assets | 21/28 | €61,801 | €99,599 | +€37,798 | +61.2% |
| Tangible fixed assets | 22/27 | €6,740 | €9,599 | +€2,859 | +42.4% |
| Plant, machinery and equipment | 23 | €4,158 | €3,355 | -€802 | -19.3% |
| Furniture and vehicles | 24 | €2,582 | €6,243 | +€3,662 | +142% |
| Financial fixed assets | 28 | €55,062 | €90,000 | +€34,938 | +63.5% |
| Current assets | 29/58 | €102,101 | €114,696 | +€12,595 | +12.3% |
| Amounts receivable after more than one year | 29 | €45,000 | €45,000 | = | 0.0% |
| Trade receivables | 290 | €45,000 | €45,000 | = | 0.0% |
| Amounts receivable within one year | 40/41 | €31,266 | €33,924 | +€2,658 | +8.5% |
| Trade receivables | 40 | €22,086 | €24,577 | +€2,491 | +11.3% |
| Other amounts receivable | 41 | €9,180 | €9,348 | +€168 | +1.8% |
| Cash at bank and in hand | 54/58 | €24,330 | €32,247 | +€7,917 | +32.5% |
| Deferred charges and accrued income | 490/1 | €1,505 | €3,525 | +€2,020 | +134% |
| Total equity and liabilities | 10/49 | €163,903 | €214,295 | +€50,392 | +30.7% |
| Equity | 10/15 | €131,103 | €106,422 | -€24,680 | -18.8% |
| Contributions | 10/11 | €12,400 | €12,400 | = | 0.0% |
| Reserves | 13 | €12,990 | €46,309 | +€33,320 | +257% |
| Non-distributable reserves | 130/1 | €0 | - | = | |
| Reserves not available under the articles | 1311 | €0 | - | = | |
| Distributable reserves | 133 | €12,990 | €46,309 | +€33,320 | +257% |
| Profit (loss) carried forward | 14 | €105,713 | €47,713 | -€58,000 | -54.9% |
| Amounts payable | 17/49 | €32,800 | €107,873 | +€75,073 | +229% |
| Amounts payable after more than one year | 17 | €4,342 | €2,160 | -€2,182 | -50.3% |
| Financial debts | 170/4 | €4,342 | €2,160 | -€2,182 | -50.3% |
| Amounts payable within one year | 42/48 | €28,458 | €105,713 | +€77,254 | +271% |
| Current portion of amounts payable after more than one year | 42 | €10,040 | €17,006 | +€6,965 | +69.4% |
| Financial debts | 43 | €543 | €404 | -€139 | -25.6% |
| Credit institutions | 430/8 | €543 | €404 | -€139 | -25.6% |
| Trade debts | 44 | €4,376 | €1,418 | -€2,959 | -67.6% |
| Suppliers | 440/4 | €4,376 | €1,418 | -€2,959 | -67.6% |
| Taxes, remuneration and social security | 45 | €13,498 | €28,885 | +€15,387 | +114% |
| Taxes | 450/3 | €10,525 | €28,885 | +€18,360 | +174% |
| Remuneration and social security | 454/9 | €2,973 | €0 | -€2,973 | -100% |
| Other amounts payable | 47/48 | €0 | €58,000 | +€58,000 | |
| Accrued charges and deferred income | 492/3 | €0 | - | = | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €2,850 | €2,466 | -€383 | -13.5% |
| Other operating charges | 640/8 | €6,002 | €5,885 | -€117 | -1.9% |
| Non-recurring operating charges | 66A | €0 | - | = | |
| Gross operating margin | 9900 | €32,035 | €61,205 | +€29,170 | +91.1% |
| Operating profit (loss) | 9901 | €23,183 | €52,853 | +€29,670 | +128% |
| Financial income | 75/76B | €620 | €1,791 | +€1,172 | +189% |
| Recurring financial income | 75 | €620 | €1,791 | +€1,172 | +189% |
| Non-recurring financial income | 76B | €0 | - | = | |
| Financial charges | 65/66B | €6,075 | €2,298 | -€3,778 | -62.2% |
| Recurring financial charges | 65 | €1,686 | €2,298 | +€612 | +36.3% |
| Non-recurring financial charges | 66B | €4,390 | €0 | -€4,390 | -100% |
| Profit (loss) for the period before taxes | 9903 | €17,727 | €52,347 | +€34,620 | +195% |
| Income taxes | 67/77 | €6,598 | €19,027 | +€12,429 | +188% |
| Profit (loss) for the period | 9904 | €11,130 | €33,320 | +€22,190 | +199% |
| Profit (loss) for the period to be appropriated | 9905 | €11,130 | €33,320 | +€22,190 | +199% |
Next steps
Calculation and sources
Source: filed annual accounts (NBB), financial years ended 31 March 2024 and 31 March 2025. Green is a favourable move for that line, red an unfavourable one. Prepared on 3 November 2026 via checked.be.