VANDENBERGHEN STEVEN: what changed
What changed
VANDENBERGHEN STEVEN
NACE 43.333, Wallpapering and laying of floor and wall coverings in other materials
filed annual accounts (NBB)
Net result for the year
-€2,311
2024 · €7,403-€9,714
Equity
€52,747
2024 · €60,380-€7,632
Cash
€13,381
2024 · €13,953-€572
Balance sheet total
€58,599
2024 · €74,736-€16,137
Largest movements
Assets
- Receivables within one year -€16,531
down €16,531 (-38.1%), from €43,368 to €26,837
of which Trade receivables: -€12,599
- Deferred charges and accrued income +€3,183
up €3,183 (+327%), from €974 to €4,157
- Tangible fixed assets -€2,217
down €2,217 (-17.2%), from €12,882 to €10,664
Equity and liabilities
- Reserves -€7,632
down €7,632 (-15.7%), from €48,530 to €40,897
- Tax, wage and social debts -€4,444
down €4,444 (-55.0%), from €8,084 to €3,640
of which Taxes: -€3,369
- Trade debts -€4,147
down €4,147 (-73.8%), from €5,622 to €1,475
Income statement
- Gross operating margin -€11,030
down €11,030 (-15.3%), from €71,914 to €60,884
- Staff costs +€3,639
up €3,639 (+6.5%), from €55,915 to €59,554
- Taxes -€3,117
down €3,117 (-97.5%), from €3,196 to €79
- Other operating charges -€1,974
down €1,974 (-65.3%), from €3,020 to €1,047
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.
Result 2024
€7,403
Gross operating margin
-€11,030
Staff costs
-€3,639
Depreciation
-€228
Other operating charges
+€1,974
Financial income
+€230
Financial charges
-€138
Taxes
+€3,117
Result 2025
-€2,311
raises the resultlowers the result
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.
From operations
+€5,743
Investment
-€994
Financing
-€5,322
Cash 2024
€13,953
From operations (derived)
+€5,743
Net result for the year
-€2,311
Depreciation
+€3,211
Receivables within one year
+€16,531
Deferred charges and accrued income
-€3,183
Trade debts
-€4,147
Tax, wage and social debts
-€4,444
Accrued charges and deferred income
+€87
Investment (derived)
-€994
Investment in fixed assets (net)
-€994
Financing
-€5,322
Contributions, distributions and other
-€5,322
Cash 2025
€13,381
brings cash intakes cash out
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €74,736 | €58,599 | -€16,137 | -21.6% |
| Fixed assets | 21/28 | €13,442 | €11,224 | -€2,217 | -16.5% |
| Tangible fixed assets | 22/27 | €12,882 | €10,664 | -€2,217 | -17.2% |
| Plant, machinery and equipment | 23 | €4,961 | €4,194 | -€767 | -15.5% |
| Furniture and vehicles | 24 | €651 | €0 | -€651 | -100% |
| Other tangible fixed assets | 26 | €7,271 | €6,471 | -€800 | -11.0% |
| Financial fixed assets | 28 | €560 | €560 | = | 0.0% |
| Current assets | 29/58 | €61,294 | €47,374 | -€13,920 | -22.7% |
| Stocks and contracts in progress | 3 | €3,000 | €3,000 | = | 0.0% |
| Stocks | 30/36 | €3,000 | €3,000 | = | 0.0% |
| Amounts receivable within one year | 40/41 | €43,368 | €26,837 | -€16,531 | -38.1% |
| Trade receivables | 40 | €20,245 | €7,646 | -€12,599 | -62.2% |
| Other amounts receivable | 41 | €23,122 | €19,191 | -€3,931 | -17.0% |
| Cash at bank and in hand | 54/58 | €13,953 | €13,381 | -€572 | -4.1% |
| Deferred charges and accrued income | 490/1 | €974 | €4,157 | +€3,183 | +327% |
| Total equity and liabilities | 10/49 | €74,736 | €58,599 | -€16,137 | -21.6% |
| Equity | 10/15 | €60,380 | €52,747 | -€7,632 | -12.6% |
| Contributions | 10/11 | €11,850 | €11,850 | = | 0.0% |
| Reserves | 13 | €48,530 | €40,897 | -€7,632 | -15.7% |
| Distributable reserves | 133 | €48,530 | €40,897 | -€7,632 | -15.7% |
| Profit (loss) carried forward | 14 | - | €0 | = | |
| Amounts payable | 17/49 | €14,356 | €5,852 | -€8,505 | -59.2% |
| Amounts payable within one year | 42/48 | €13,706 | €5,115 | -€8,591 | -62.7% |
| Trade debts | 44 | €5,622 | €1,475 | -€4,147 | -73.8% |
| Suppliers | 440/4 | €5,622 | €1,475 | -€4,147 | -73.8% |
| Taxes, remuneration and social security | 45 | €8,084 | €3,640 | -€4,444 | -55.0% |
| Taxes | 450/3 | €5,422 | €2,052 | -€3,369 | -62.1% |
| Remuneration and social security | 454/9 | €2,662 | €1,588 | -€1,075 | -40.4% |
| Accrued charges and deferred income | 492/3 | €650 | €737 | +€87 | +13.3% |
| Non-recurring operating income | 76A | €8,015 | €0 | -€8,015 | -100% |
| Remuneration, social security and pensions | 62 | €55,915 | €59,554 | +€3,639 | +6.5% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €2,983 | €3,211 | +€228 | +7.6% |
| Other operating charges | 640/8 | €3,020 | €1,047 | -€1,974 | -65.3% |
| Gross operating margin | 9900 | €71,914 | €60,884 | -€11,030 | -15.3% |
| Operating profit (loss) | 9901 | €9,995 | -€2,927 | -€12,923 | |
| Financial income | 75/76B | €1,154 | €1,384 | +€230 | +19.9% |
| Recurring financial income | 75 | €1,154 | €1,384 | +€230 | +19.9% |
| Financial charges | 65/66B | €550 | €688 | +€138 | +25.1% |
| Recurring financial charges | 65 | €550 | €688 | +€138 | +25.1% |
| Profit (loss) for the period before taxes | 9903 | €10,599 | -€2,232 | -€12,831 | |
| Income taxes | 67/77 | €3,196 | €79 | -€3,117 | -97.5% |
| Profit (loss) for the period | 9904 | €7,403 | -€2,311 | -€9,714 | |
| Profit (loss) for the period to be appropriated | 9905 | €7,403 | -€2,311 | -€9,714 |
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Calculation and sources
Source: filed annual accounts (NBB), financial years ended 30 September 2024 and 30 September 2025. Green is a favourable move for that line, red an unfavourable one. Prepared on 4 November 2026 via checked.be.