VANDECASTEELE CHAMPIGNONS: 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.
VANDECASTEELE CHAMPIGNONS
Largest movements
- Cash +€46,381
up €46,381 (+211%), from €22,007 to €68,388
mainly Net result for the year (+€83,835) and Receivables within one year (+€43,560)
- Receivables within one year -€43,560
down €43,560 (-8.2%), from €534,421 to €490,860
of which Trade receivables: -€40,605
- Trade debts -€88,198
down €88,198 (-27.8%), from €316,987 to €228,789
- Reserves +€82,169
up €82,169 (+37.4%), from €219,560 to €301,729
- Tax, wage and social debts +€8,901
up €8,901 (+154%), from €5,763 to €14,664
- Gross operating margin +€10,677
up €10,677 (+7.0%), from €153,487 to €164,165
- Taxes +€3,138
up €3,138 (+8.8%), from €35,763 to €38,901
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 | €556,428 | €559,248 | +€2,820 | +0.5% |
| Current assets | 29/58 | €556,428 | €559,248 | +€2,820 | +0.5% |
| Amounts receivable within one year | 40/41 | €534,421 | €490,860 | -€43,560 | -8.2% |
| Trade receivables | 40 | €525,934 | €485,329 | -€40,605 | -7.7% |
| Other amounts receivable | 41 | €8,487 | €5,532 | -€2,955 | -34.8% |
| Cash at bank and in hand | 54/58 | €22,007 | €68,388 | +€46,381 | +211% |
| Total equity and liabilities | 10/49 | €556,428 | €559,248 | +€2,820 | +0.5% |
| Equity | 10/15 | €231,960 | €314,129 | +€82,169 | +35.4% |
| Contributions | 10/11 | €12,400 | €12,400 | = | 0.0% |
| Reserves | 13 | €219,560 | €301,729 | +€82,169 | +37.4% |
| Distributable reserves | 133 | €219,560 | €301,729 | +€82,169 | +37.4% |
| Profit (loss) carried forward | 14 | €0 | €0 | = | |
| Amounts payable | 17/49 | €324,468 | €245,119 | -€79,349 | -24.5% |
| Amounts payable within one year | 42/48 | €324,468 | €245,119 | -€79,349 | -24.5% |
| Trade debts | 44 | €316,987 | €228,789 | -€88,198 | -27.8% |
| Suppliers | 440/4 | €316,987 | €228,789 | -€88,198 | -27.8% |
| Taxes, remuneration and social security | 45 | €5,763 | €14,664 | +€8,901 | +154% |
| Taxes | 450/3 | €5,763 | €14,664 | +€8,901 | +154% |
| Other amounts payable | 47/48 | €1,718 | €1,666 | -€52 | -3.0% |
| Other operating charges | 640/8 | €1,088 | €781 | -€307 | -28.2% |
| Non-recurring operating charges | 66A | €283 | €0 | -€283 | -100% |
| Gross operating margin | 9900 | €153,487 | €164,165 | +€10,677 | +7.0% |
| Operating profit (loss) | 9901 | €152,117 | €163,384 | +€11,267 | +7.4% |
| Financial income | 75/76B | €0 | €0 | -€0 | -100% |
| Recurring financial income | 75 | €0 | €0 | -€0 | -100% |
| Financial charges | 65/66B | €41,288 | €40,647 | -€641 | -1.6% |
| Recurring financial charges | 65 | €41,288 | €40,647 | -€641 | -1.6% |
| Profit (loss) for the period before taxes | 9903 | €110,828 | €122,736 | +€11,908 | +10.7% |
| Income taxes | 67/77 | €35,763 | €38,901 | +€3,138 | +8.8% |
| Profit (loss) for the period | 9904 | €75,066 | €83,835 | +€8,770 | +11.7% |
| Profit (loss) for the period to be appropriated | 9905 | €75,066 | €83,835 | +€8,770 | +11.7% |
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 20 October 2026 via checked.be.