VANDEBERGH Dirk: what changed
VANDEBERGH Dirk
Largest movements
- Receivables within one year -€466,919
down €466,919 (-73.6%), from €634,743 to €167,824
of which Other amounts receivable: -€461,939
- Cash -€158,995
down €158,995 (-83.7%), from €190,012 to €31,017
mainly Contributions, distributions and other (-€622,975) and Tax, wage and social debts (-€26,931)
- Reserves -€622,975
down €622,975 (-70.4%), from €884,657 to €261,682
- Tax, wage and social debts -€26,931
down €26,931 (-80.9%), from €33,310 to €6,379
- Profit (loss) carried forward +€16,237
up €16,237 (+60.8%), from -€26,725 to -€10,488
- Financial income -€18,489
down €18,489 (-39.4%), from €46,899 to €28,410
- Gross operating margin +€16,419
up €16,419, from -€4,517 to €11,902
- Taxes +€4,230
up €4,230 (+102%), from €4,132 to €8,362
- Depreciation +€1,414
up €1,414 (+26.1%), from €5,416 to €6,830
- Staff costs +€799
up €799 (+30.2%), from €2,645 to €3,444
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 | €921,166 | €285,010 | -€636,156 | -69.1% |
| Fixed assets | 21/28 | €90,373 | €85,007 | -€5,366 | -5.9% |
| Tangible fixed assets | 22/27 | €90,373 | €85,007 | -€5,366 | -5.9% |
| Land and buildings | 22 | €68,987 | €67,639 | -€1,348 | -2.0% |
| Plant, machinery and equipment | 23 | €1,277 | €658 | -€619 | -48.5% |
| Furniture and vehicles | 24 | €20,109 | €16,710 | -€3,400 | -16.9% |
| Current assets | 29/58 | €830,793 | €200,003 | -€630,790 | -75.9% |
| Amounts receivable after more than one year | 29 | €5,020 | - | -€5,020 | |
| Other amounts receivable | 291 | €5,020 | - | -€5,020 | |
| Amounts receivable within one year | 40/41 | €634,743 | €167,824 | -€466,919 | -73.6% |
| Trade receivables | 40 | €4,980 | - | -€4,980 | |
| Other amounts receivable | 41 | €629,763 | €167,824 | -€461,939 | -73.4% |
| Cash at bank and in hand | 54/58 | €190,012 | €31,017 | -€158,995 | -83.7% |
| Deferred charges and accrued income | 490/1 | €1,018 | €1,162 | +€144 | +14.2% |
| Total equity and liabilities | 10/49 | €921,166 | €285,010 | -€636,156 | -69.1% |
| Equity | 10/15 | €878,392 | €271,654 | -€606,738 | -69.1% |
| Contributions | 10/11 | €20,460 | €20,460 | = | 0.0% |
| Reserves | 13 | €884,657 | €261,682 | -€622,975 | -70.4% |
| Distributable reserves | 133 | €884,657 | €261,682 | -€622,975 | -70.4% |
| Profit (loss) carried forward | 14 | -€26,725 | -€10,488 | +€16,237 | +60.8% |
| Amounts payable | 17/49 | €42,774 | €13,355 | -€29,418 | -68.8% |
| Amounts payable within one year | 42/48 | €42,774 | €13,355 | -€29,418 | -68.8% |
| Trade debts | 44 | €7,464 | €6,977 | -€487 | -6.5% |
| Suppliers | 440/4 | €7,464 | €6,977 | -€487 | -6.5% |
| Advances received on contracts in progress | 46 | €2,000 | - | -€2,000 | |
| Taxes, remuneration and social security | 45 | €33,310 | €6,379 | -€26,931 | -80.9% |
| Taxes | 450/3 | €33,310 | €6,379 | -€26,931 | -80.9% |
| Remuneration, social security and pensions | 62 | €2,645 | €3,444 | +€799 | +30.2% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €5,416 | €6,830 | +€1,414 | +26.1% |
| Other operating charges | 640/8 | €2,818 | €2,766 | -€52 | -1.8% |
| Non-recurring operating charges | 66A | €16,575 | - | -€16,575 | |
| Gross operating margin | 9900 | -€4,517 | €11,902 | +€16,419 | |
| Operating profit (loss) | 9901 | -€31,971 | -€1,138 | +€30,833 | +96.4% |
| Financial income | 75/76B | €46,899 | €28,410 | -€18,489 | -39.4% |
| Recurring financial income | 75 | €46,899 | €28,410 | -€18,489 | -39.4% |
| Financial charges | 65/66B | €2,871 | €2,673 | -€198 | -6.9% |
| Recurring financial charges | 65 | €2,871 | €2,673 | -€198 | -6.9% |
| Profit (loss) for the period before taxes | 9903 | €12,057 | €24,599 | +€12,543 | +104% |
| Income taxes | 67/77 | €4,132 | €8,362 | +€4,230 | +102% |
| Profit (loss) for the period | 9904 | €7,925 | €16,237 | +€8,312 | +105% |
| Profit (loss) for the period to be appropriated | 9905 | €7,925 | €16,237 | +€8,312 | +105% |
Next steps
Calculation and sources
Source: filed annual accounts (NBB), financial years ended 31 December 2024 and 31 December 2025. Green is a favourable move for that line, red an unfavourable one. Prepared on 3 November 2026 via checked.be.