vandebvet: 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.
vandebvet
Largest movements
- Tangible fixed assets -€9,945
down €9,945 (-31.3%), from €31,779 to €21,834
- Cash -€8,876
down €8,876 (-15.2%), from €58,537 to €49,661
mainly Net result for the year (-€20,196) and Tax, wage and social debts (-€2,806)
- Receivables within one year -€4,231
down €4,231 (-85.2%), from €4,969 to €738
of which Other amounts receivable: -€4,558
- Profit (loss) carried forward -€20,196
down €20,196 (-30.3%), from €66,733 to €46,537
- Tax, wage and social debts -€2,806
down €2,806 (-95.2%), from €2,947 to €141
- Gross operating margin -€54,937
down €54,937, from €45,454 to -€9,483
- Taxes -€7,115
down €7,115 (-98.1%), from €7,256 to €141
- Financial income -€5,000
down €5,000 (-100.0%), from €5,000 to €0
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.
Cash bridge derived
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 | €96,434 | €73,675 | -€22,759 | -23.6% |
| Fixed assets | 21/28 | €32,446 | €22,500 | -€9,945 | -30.7% |
| Tangible fixed assets | 22/27 | €31,779 | €21,834 | -€9,945 | -31.3% |
| Furniture and vehicles | 24 | €31,779 | €21,834 | -€9,945 | -31.3% |
| Financial fixed assets | 28 | €666 | €666 | = | 0.0% |
| Current assets | 29/58 | €63,988 | €51,174 | -€12,814 | -20.0% |
| Amounts receivable within one year | 40/41 | €4,969 | €738 | -€4,231 | -85.2% |
| Trade receivables | 40 | - | €327 | +€327 | |
| Other amounts receivable | 41 | €4,969 | €411 | -€4,558 | -91.7% |
| Cash at bank and in hand | 54/58 | €58,537 | €49,661 | -€8,876 | -15.2% |
| Deferred charges and accrued income | 490/1 | €482 | €775 | +€293 | +60.8% |
| Total equity and liabilities | 10/49 | €96,434 | €73,675 | -€22,759 | -23.6% |
| Equity | 10/15 | €68,733 | €48,537 | -€20,196 | -29.4% |
| Contributions | 10/11 | €2,000 | €2,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €66,733 | €46,537 | -€20,196 | -30.3% |
| Amounts payable | 17/49 | €27,701 | €25,138 | -€2,563 | -9.3% |
| Amounts payable within one year | 42/48 | €27,701 | €25,138 | -€2,563 | -9.3% |
| Trade debts | 44 | €392 | €235 | -€157 | -40.0% |
| Suppliers | 440/4 | €392 | €235 | -€157 | -40.0% |
| Taxes, remuneration and social security | 45 | €2,947 | €141 | -€2,806 | -95.2% |
| Taxes | 450/3 | €2,947 | €141 | -€2,806 | -95.2% |
| Other amounts payable | 47/48 | €24,361 | €24,762 | +€401 | +1.6% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €10,065 | €9,945 | -€120 | -1.2% |
| Other operating charges | 640/8 | €530 | €520 | -€11 | -2.0% |
| Gross operating margin | 9900 | €45,454 | -€9,483 | -€54,937 | |
| Operating profit (loss) | 9901 | €34,859 | -€19,948 | -€54,807 | |
| Financial income | 75/76B | €5,000 | €0 | -€5,000 | -100.0% |
| Recurring financial income | 75 | €5,000 | €0 | -€5,000 | -100.0% |
| Financial charges | 65/66B | €212 | €107 | -€104 | -49.3% |
| Recurring financial charges | 65 | €212 | €107 | -€104 | -49.3% |
| Profit (loss) for the period before taxes | 9903 | €39,647 | -€20,056 | -€59,702 | |
| Income taxes | 67/77 | €7,256 | €141 | -€7,115 | -98.1% |
| Profit (loss) for the period | 9904 | €32,391 | -€20,196 | -€52,587 | |
| Profit (loss) for the period to be appropriated | 9905 | €32,391 | -€20,196 | -€52,587 |
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 11 October 2026 via checked.be.