VANDENDIJK: what changed
Two fiscal 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.
VANDENDIJK
Largest movements
- Tangible fixed assets -€66,896
down €66,896 (-16.0%), from €419,097 to €352,201
of which Land and buildings: -€66,519
- Receivables within one year +€19,090
up €19,090 (+1149.2%), from €1,661 to €20,751
of which Trade receivables: +€19,000
- Debts after one year -€38,305
down €38,305 (-57.1%), from €67,078 to €28,773
- Current portion of long-term debt -€9,829
down €9,829 (-21.3%), from €46,190 to €36,361
- Gross operating margin -€2,658
down €2,658 (-2.6%), from €100,415 to €97,757
- Other operating charges +€1,209
up €1,209 (+6.9%), from €17,409 to €18,619
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 | €427,677 | €376,994 | -€50,683 | -11.9% |
| Fixed assets | 21/28 | €419,097 | €352,201 | -€66,896 | -16.0% |
| Tangible fixed assets | 22/27 | €419,097 | €352,201 | -€66,896 | -16.0% |
| Land and buildings | 22 | €417,967 | €351,448 | -€66,519 | -15.9% |
| Plant, machinery and equipment | 23 | €1,130 | €753 | -€377 | -33.3% |
| Current assets | 29/58 | €8,580 | €24,794 | +€16,213 | +189.0% |
| Amounts receivable within one year | 40/41 | €1,661 | €20,751 | +€19,090 | +1149.2% |
| Trade receivables | 40 | - | €19,000 | +€19,000 | |
| Other amounts receivable | 41 | €1,661 | €1,751 | +€90 | +5.4% |
| Cash at bank and in hand | 54/58 | €6,919 | €4,042 | -€2,877 | -41.6% |
| Total equity and liabilities | 10/49 | €427,677 | €376,994 | -€50,683 | -11.9% |
| Equity | 10/15 | €265,786 | €266,211 | +€426 | +0.2% |
| Contributions | 10/11 | €173,500 | €173,500 | = | 0.0% |
| Capital | 10 | €173,500 | €173,500 | = | 0.0% |
| Issued capital | 100 | €173,500 | €173,500 | = | 0.0% |
| Reserves | 13 | €25,704 | €25,704 | = | 0.0% |
| Non-distributable reserves | 130/1 | €17,350 | €17,350 | = | 0.0% |
| Legal reserve | 130 | €17,350 | €17,350 | = | 0.0% |
| Distributable reserves | 133 | €8,354 | €8,354 | = | 0.0% |
| Profit (loss) carried forward | 14 | €66,582 | €67,008 | +€426 | +0.6% |
| Amounts payable | 17/49 | €161,891 | €110,783 | -€51,108 | -31.6% |
| Amounts payable after more than one year | 17 | €67,078 | €28,773 | -€38,305 | -57.1% |
| Financial debts | 170/4 | €67,078 | €28,773 | -€38,305 | -57.1% |
| Amounts payable within one year | 42/48 | €94,813 | €82,010 | -€12,803 | -13.5% |
| Current portion of amounts payable after more than one year | 42 | €46,190 | €36,361 | -€9,829 | -21.3% |
| Trade debts | 44 | - | €26 | +€26 | |
| Suppliers | 440/4 | - | €26 | +€26 | |
| Other amounts payable | 47/48 | €48,623 | €45,623 | -€3,000 | -6.2% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €66,896 | €66,896 | +€0 | 0.0% |
| Other operating charges | 640/8 | €17,409 | €18,619 | +€1,209 | +6.9% |
| Gross operating margin | 9900 | €100,415 | €97,757 | -€2,658 | -2.6% |
| Operating profit (loss) | 9901 | €16,110 | €12,242 | -€3,867 | -24.0% |
| Financial income | 75/76B | €1 | €1 | -€0 | -37.5% |
| Recurring financial income | 75 | €1 | €1 | -€0 | -37.5% |
| Financial charges | 65/66B | €2,447 | €1,675 | -€772 | -31.5% |
| Recurring financial charges | 65 | €2,447 | €1,675 | -€772 | -31.5% |
| Profit (loss) for the period before taxes | 9903 | €13,663 | €10,568 | -€3,096 | -22.7% |
| Income taxes | 67/77 | €166 | €142 | -€24 | -14.3% |
| Profit (loss) for the period | 9904 | €13,498 | €10,426 | -€3,072 | -22.8% |
| Profit (loss) for the period to be appropriated | 9905 | €13,498 | €10,426 | -€3,072 | -22.8% |
Source: filed annual accounts (NBB), fiscal years ended 31 December 2024 and 31 December 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 3 October 2026 via checked.be.