VANDECASTEELE CLEANING: 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 CLEANING
Largest movements
- Tangible fixed assets +€80,326
up €80,326 (+24.5%), from €327,895 to €408,221
of which Furniture and vehicles: +€262,143
- Receivables after one year -€39,884
down €39,884 (-34.2%), from €116,694 to €76,810
- Receivables within one year +€9,358
up €9,358 (+18.9%), from €49,480 to €58,838
of which Trade receivables: +€16,921
- Deferred charges and accrued income -€7,648
down €7,648 (-75.6%), from €10,117 to €2,469
- Trade debts +€37,116
up €37,116 (+2,765%), from €1,342 to €38,458
- Other debts -€36,499
down €36,499 (-72.0%), from €50,680 to €14,181
- Provisions +€17,964
new in 2025: €17,964
- Reserves +€17,398
up €17,398 (+6.6%), from €262,117 to €279,514
of which Tax-exempt reserves: +€44,398
- Current portion of long-term debt +€7,476
up €7,476 (+21.9%), from €34,149 to €41,625
- Gross operating margin +€58,830
up €58,830 (+171%), from €34,339 to €93,169
- Depreciation +€20,360
up €20,360 (+68.9%), from €29,534 to €49,893
- Financial charges +€3,160
up €3,160 (+45.2%), from €6,991 to €10,151
- Financial income -€2,757
down €2,757 (-31.2%), from €8,836 to €6,079
- Taxes -€2,563
down €2,563 (-78.1%), from €3,284 to €721
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 | €515,208 | €560,678 | +€45,470 | +8.8% |
| Fixed assets | 21/28 | €327,905 | €408,231 | +€80,326 | +24.5% |
| Tangible fixed assets | 22/27 | €327,895 | €408,221 | +€80,326 | +24.5% |
| Land and buildings | 22 | €177,280 | €0 | -€177,280 | -100% |
| Plant, machinery and equipment | 23 | €21,017 | €16,679 | -€4,338 | -20.6% |
| Furniture and vehicles | 24 | €129,399 | €391,542 | +€262,143 | +203% |
| Other tangible fixed assets | 26 | €199 | €0 | -€199 | -100% |
| Financial fixed assets | 28 | €10 | €10 | = | 0.0% |
| Current assets | 29/58 | €187,303 | €152,447 | -€34,857 | -18.6% |
| Amounts receivable after more than one year | 29 | €116,694 | €76,810 | -€39,884 | -34.2% |
| Other amounts receivable | 291 | €116,694 | €76,810 | -€39,884 | -34.2% |
| Stocks and contracts in progress | 3 | €2,000 | €2,000 | = | 0.0% |
| Stocks | 30/36 | €2,000 | €2,000 | = | 0.0% |
| Contracts in progress | 37 | €0 | - | = | |
| Amounts receivable within one year | 40/41 | €49,480 | €58,838 | +€9,358 | +18.9% |
| Trade receivables | 40 | €6,000 | €22,921 | +€16,921 | +282% |
| Other amounts receivable | 41 | €43,480 | €35,917 | -€7,563 | -17.4% |
| Cash at bank and in hand | 54/58 | €9,013 | €12,330 | +€3,317 | +36.8% |
| Deferred charges and accrued income | 490/1 | €10,117 | €2,469 | -€7,648 | -75.6% |
| Total equity and liabilities | 10/49 | €515,208 | €560,678 | +€45,470 | +8.8% |
| Equity | 10/15 | €280,922 | €298,839 | +€17,917 | +6.4% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €262,117 | €279,514 | +€17,398 | +6.6% |
| Non-distributable reserves | 130/1 | €0 | - | = | |
| Reserves not available under the articles | 1311 | €0 | - | = | |
| Tax-exempt reserves | 132 | €27,457 | €71,854 | +€44,398 | +162% |
| Distributable reserves | 133 | €234,660 | €207,660 | -€27,000 | -11.5% |
| Profit (loss) carried forward | 14 | €205 | €725 | +€519 | +253% |
| Provisions and deferred taxes | 16 | - | €17,964 | +€17,964 | |
| Deferred taxes | 168 | - | €17,964 | +€17,964 | |
| Amounts payable | 17/49 | €234,287 | €243,876 | +€9,589 | +4.1% |
| Amounts payable after more than one year | 17 | €143,405 | €146,864 | +€3,459 | +2.4% |
| Financial debts | 170/4 | €143,405 | €146,864 | +€3,459 | +2.4% |
| Amounts payable within one year | 42/48 | €89,914 | €96,484 | +€6,569 | +7.3% |
| Current portion of amounts payable after more than one year | 42 | €34,149 | €41,625 | +€7,476 | +21.9% |
| Trade debts | 44 | €1,342 | €38,458 | +€37,116 | +2,765% |
| Suppliers | 440/4 | €1,342 | €38,458 | +€37,116 | +2,765% |
| Taxes, remuneration and social security | 45 | €3,743 | €2,219 | -€1,524 | -40.7% |
| Taxes | 450/3 | €3,743 | €2,219 | -€1,524 | -40.7% |
| Other amounts payable | 47/48 | €50,680 | €14,181 | -€36,499 | -72.0% |
| Accrued charges and deferred income | 492/3 | €967 | €528 | -€439 | -45.4% |
| Non-recurring operating income | 76A | €14,641 | €92,647 | +€78,006 | +533% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €29,534 | €49,893 | +€20,360 | +68.9% |
| Other operating charges | 640/8 | €2,268 | €2,602 | +€335 | +14.8% |
| Non-recurring operating charges | 66A | €764 | - | -€764 | |
| Gross operating margin | 9900 | €34,339 | €93,169 | +€58,830 | +171% |
| Operating profit (loss) | 9901 | €1,773 | €40,673 | +€38,900 | +2,194% |
| Financial income | 75/76B | €8,836 | €6,079 | -€2,757 | -31.2% |
| Recurring financial income | 75 | €8,836 | €6,079 | -€2,757 | -31.2% |
| Financial charges | 65/66B | €6,991 | €10,151 | +€3,160 | +45.2% |
| Recurring financial charges | 65 | €6,991 | €10,151 | +€3,160 | +45.2% |
| Profit (loss) for the period before taxes | 9903 | €3,619 | €36,601 | +€32,983 | +911% |
| Transfer from deferred taxes | 780 | - | €566 | +€566 | |
| Transfer to deferred taxes | 680 | - | €18,529 | +€18,529 | |
| Income taxes | 67/77 | €3,284 | €721 | -€2,563 | -78.1% |
| Profit (loss) for the period | 9904 | €335 | €17,917 | +€17,582 | +5,253% |
| Transfer from tax-exempt reserves | 789 | €35,693 | €29,720 | -€5,973 | -16.7% |
| Transfer to tax-exempt reserves | 689 | - | €74,118 | +€74,118 | |
| Profit (loss) for the period to be appropriated | 9905 | €36,028 | -€26,481 | -€62,509 |
Source: filed annual accounts (NBB), financial years ended 30 June 2024 and 30 June 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 26 October 2026 via checked.be.