VANDENBERGHE KLAAS: 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.
VANDENBERGHE KLAAS
Largest movements
- Receivables within one year +€21,650
up €21,650 (+325%), from €6,666 to €28,315
of which Other amounts receivable: +€17,970
- Tangible fixed assets -€12,186
down €12,186 (-49.8%), from €24,483 to €12,297
- Cash +€12,026
up €12,026 (+290%), from €4,149 to €16,175
mainly Other debts (+€27,434) and Depreciation (+€12,186)
- Other debts +€27,434
up €27,434 (+253%), from €10,851 to €38,285
- Trade debts -€11,269
down €11,269 (-90.9%), from €12,402 to €1,134
- Debts after one year -€11,090
down €11,090 (-85.7%), from €12,938 to €1,848
- Profit (loss) carried forward +€9,225
up €9,225 (+22.3%), from -€41,402 to -€32,177
- Tax, wage and social debts +€7,078
up €7,078 (+391%), from €1,811 to €8,889
- Gross operating margin +€17,844
up €17,844 (+332%), from €5,369 to €23,212
- Other operating charges +€439
up €439 (+39.6%), from €1,108 to €1,547
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 | €35,690 | €57,070 | +€21,379 | +59.9% |
| Fixed assets | 21/28 | €24,483 | €12,297 | -€12,186 | -49.8% |
| Tangible fixed assets | 22/27 | €24,483 | €12,297 | -€12,186 | -49.8% |
| Furniture and vehicles | 24 | €24,483 | €12,297 | -€12,186 | -49.8% |
| Current assets | 29/58 | €11,207 | €44,772 | +€33,565 | +299% |
| Amounts receivable within one year | 40/41 | €6,666 | €28,315 | +€21,650 | +325% |
| Trade receivables | 40 | €6,666 | €10,346 | +€3,680 | +55.2% |
| Other amounts receivable | 41 | - | €17,970 | +€17,970 | |
| Cash at bank and in hand | 54/58 | €4,149 | €16,175 | +€12,026 | +290% |
| Deferred charges and accrued income | 490/1 | €392 | €282 | -€110 | -28.1% |
| Total equity and liabilities | 10/49 | €35,690 | €57,070 | +€21,379 | +59.9% |
| Equity | 10/15 | -€13,402 | -€4,177 | +€9,225 | +68.8% |
| Contributions | 10/11 | €3,000 | €3,000 | = | 0.0% |
| Reserves | 13 | €25,000 | €25,000 | = | 0.0% |
| Distributable reserves | 133 | €25,000 | €25,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€41,402 | -€32,177 | +€9,225 | +22.3% |
| Amounts payable | 17/49 | €49,093 | €61,247 | +€12,154 | +24.8% |
| Amounts payable after more than one year | 17 | €12,938 | €1,848 | -€11,090 | -85.7% |
| Financial debts | 170/4 | €12,938 | €1,848 | -€11,090 | -85.7% |
| Amounts payable within one year | 42/48 | €36,154 | €59,398 | +€23,244 | +64.3% |
| Current portion of amounts payable after more than one year | 42 | €11,090 | €11,090 | = | 0.0% |
| Trade debts | 44 | €12,402 | €1,134 | -€11,269 | -90.9% |
| Suppliers | 440/4 | €12,402 | €1,134 | -€11,269 | -90.9% |
| Taxes, remuneration and social security | 45 | €1,811 | €8,889 | +€7,078 | +391% |
| Taxes | 450/3 | €1,811 | €8,889 | +€7,078 | +391% |
| Other amounts payable | 47/48 | €10,851 | €38,285 | +€27,434 | +253% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €12,186 | €12,186 | = | 0.0% |
| Other operating charges | 640/8 | €1,108 | €1,547 | +€439 | +39.6% |
| Gross operating margin | 9900 | €5,369 | €23,212 | +€17,844 | +332% |
| Operating profit (loss) | 9901 | -€7,925 | €9,480 | +€17,405 | |
| Financial income | 75/76B | €0 | - | -€0 | |
| Recurring financial income | 75 | €0 | - | -€0 | |
| Financial charges | 65/66B | €51 | €61 | +€10 | +20.4% |
| Recurring financial charges | 65 | €51 | €61 | +€10 | +20.4% |
| Profit (loss) for the period before taxes | 9903 | -€7,976 | €9,418 | +€17,395 | |
| Income taxes | 67/77 | €185 | €193 | +€8 | +4.3% |
| Profit (loss) for the period | 9904 | -€8,161 | €9,225 | +€17,387 | |
| Profit (loss) for the period to be appropriated | 9905 | -€8,161 | €9,225 | +€17,387 |
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 31 October 2026 via checked.be.