Vandebeek Dirk: 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.
Vandebeek Dirk
Largest movements
- Cash +€53,578
up €53,578 (+177%), from €30,260 to €83,838
mainly Net result for the year (+€27,917) and Depreciation (+€25,611)
- Intangible fixed assets -€19,000
down €19,000 (-14.3%), from €133,000 to €114,000
- Current investments -€11,602
down €11,602 (-17.2%), from €67,476 to €55,874
- Tangible fixed assets -€4,563
down €4,563 (-27.4%), from €16,683 to €12,120
of which Furniture and vehicles: -€3,763
- Reserves +€27,917
up €27,917 (+40.6%), from €68,811 to €96,728
- Other debts -€11,477
down €11,477 (-6.4%), from €178,487 to €167,010
- Tax, wage and social debts +€2,975
up €2,975 (+31.6%), from €9,421 to €12,396
- Depreciation -€9,769
down €9,769 (-27.6%), from €35,380 to €25,611
- Taxes +€3,386
up €3,386 (+35.1%), from €9,633 to €13,018
- Financial income +€1,369
up €1,369 (+194%), from €705 to €2,074
From the 2024 result to the 2025 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 2024 and 2025 balance sheets and the 2025 result: not a filed cash-flow statement. It shows where the money came from and went.
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €260,678 | €281,243 | +€20,566 | +7.9% |
| Fixed assets | 21/28 | €149,683 | €126,120 | -€23,563 | -15.7% |
| Intangible fixed assets | 21 | €133,000 | €114,000 | -€19,000 | -14.3% |
| Tangible fixed assets | 22/27 | €16,683 | €12,120 | -€4,563 | -27.4% |
| Plant, machinery and equipment | 23 | €1,574 | €774 | -€800 | -50.8% |
| Furniture and vehicles | 24 | €15,110 | €11,347 | -€3,763 | -24.9% |
| Current assets | 29/58 | €110,994 | €155,123 | +€44,129 | +39.8% |
| Current investments | 50/53 | €67,476 | €55,874 | -€11,602 | -17.2% |
| Cash at bank and in hand | 54/58 | €30,260 | €83,838 | +€53,578 | +177% |
| Deferred charges and accrued income | 490/1 | €13,259 | €15,412 | +€2,153 | +16.2% |
| Total equity and liabilities | 10/49 | €260,678 | €281,243 | +€20,566 | +7.9% |
| Equity | 10/15 | €71,311 | €99,228 | +€27,917 | +39.1% |
| Contributions | 10/11 | €2,500 | €2,500 | = | 0.0% |
| Reserves | 13 | €68,811 | €96,728 | +€27,917 | +40.6% |
| Distributable reserves | 133 | €68,811 | €96,728 | +€27,917 | +40.6% |
| Amounts payable | 17/49 | €189,367 | €182,015 | -€7,352 | -3.9% |
| Amounts payable within one year | 42/48 | €189,155 | €182,015 | -€7,140 | -3.8% |
| Trade debts | 44 | €1,247 | €2,609 | +€1,362 | +109% |
| Suppliers | 440/4 | €1,247 | €2,609 | +€1,362 | +109% |
| Taxes, remuneration and social security | 45 | €9,421 | €12,396 | +€2,975 | +31.6% |
| Taxes | 450/3 | €9,421 | €12,396 | +€2,975 | +31.6% |
| Other amounts payable | 47/48 | €178,487 | €167,010 | -€11,477 | -6.4% |
| Accrued charges and deferred income | 492/3 | €212 | - | -€212 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €35,380 | €25,611 | -€9,769 | -27.6% |
| Other operating charges | 640/8 | €823 | €850 | +€27 | +3.3% |
| Gross operating margin | 9900 | €65,410 | €65,809 | +€399 | +0.6% |
| Operating profit (loss) | 9901 | €29,207 | €39,347 | +€10,141 | +34.7% |
| Financial income | 75/76B | €705 | €2,074 | +€1,369 | +194% |
| Recurring financial income | 75 | €705 | €2,074 | +€1,369 | +194% |
| Financial charges | 65/66B | €618 | €486 | -€132 | -21.3% |
| Recurring financial charges | 65 | €618 | €486 | -€132 | -21.3% |
| Profit (loss) for the period before taxes | 9903 | €29,295 | €40,936 | +€11,641 | +39.7% |
| Income taxes | 67/77 | €9,633 | €13,018 | +€3,386 | +35.1% |
| Profit (loss) for the period | 9904 | €19,662 | €27,917 | +€8,256 | +42.0% |
| Profit (loss) for the period to be appropriated | 9905 | €19,662 | €27,917 | +€8,256 | +42.0% |
Source: filed annual accounts (NBB), financial years ended 31 December 2024 and 31 December 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 27 October 2026 via checked.be.