Vandendries – Van Bockland: what changed
Vandendries – Van Bockland
Largest movements
- Receivables within one year -€8,446
down €8,446 (-27.8%), from €30,378 to €21,932
of which Other amounts receivable: -€8,472
- Tangible fixed assets -€6,286
down €6,286 (-13.0%), from €48,515 to €42,229
of which Land and buildings: -€3,470
- Cash +€3,511
up €3,511 (+41.8%), from €8,398 to €11,909
mainly Receivables within one year (+€8,446) and Net result for the year (+€7,368)
- Deferred charges and accrued income +€2,145
up €2,145 (+105%), from €2,034 to €4,179
- Debts after one year -€7,847
down €7,847 (-27.9%), from €28,135 to €20,288
- Trade debts -€2,581
down €2,581 (-24.6%), from €10,495 to €7,914
- Reserves +€1,368
up €1,368 (+6.2%), from €22,234 to €23,602
- Gross operating margin -€9,486
down €9,486 (-34.3%), from €27,619 to €18,133
- Depreciation -€6,206
down €6,206 (-49.7%), from €12,492 to €6,286
- Taxes +€2,890
new in 2025: €2,890
- Financial income -€1,440
no longer reported in 2025 (was €1,440)
- Financial charges -€560
down €560 (-26.1%), from €2,149 to €1,589
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.
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.
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €89,325 | €80,249 | -€9,076 | -10.2% |
| Fixed assets | 21/28 | €48,515 | €42,229 | -€6,286 | -13.0% |
| Tangible fixed assets | 22/27 | €48,515 | €42,229 | -€6,286 | -13.0% |
| Land and buildings | 22 | €39,914 | €36,444 | -€3,470 | -8.7% |
| Plant, machinery and equipment | 23 | €8,601 | €5,785 | -€2,816 | -32.7% |
| Current assets | 29/58 | €40,810 | €38,020 | -€2,790 | -6.8% |
| Amounts receivable within one year | 40/41 | €30,378 | €21,932 | -€8,446 | -27.8% |
| Trade receivables | 40 | - | €26 | +€26 | |
| Other amounts receivable | 41 | €30,378 | €21,906 | -€8,472 | -27.9% |
| Cash at bank and in hand | 54/58 | €8,398 | €11,909 | +€3,511 | +41.8% |
| Deferred charges and accrued income | 490/1 | €2,034 | €4,179 | +€2,145 | +105% |
| Total equity and liabilities | 10/49 | €89,325 | €80,249 | -€9,076 | -10.2% |
| Equity | 10/15 | €40,831 | €42,199 | +€1,368 | +3.4% |
| Contributions | 10/11 | €18,597 | €18,597 | = | 0.0% |
| Reserves | 13 | €22,234 | €23,602 | +€1,368 | +6.2% |
| Distributable reserves | 133 | €22,234 | €23,602 | +€1,368 | +6.2% |
| Amounts payable | 17/49 | €48,494 | €38,050 | -€10,444 | -21.5% |
| Amounts payable after more than one year | 17 | €28,135 | €20,288 | -€7,847 | -27.9% |
| Financial debts | 170/4 | €28,135 | €20,288 | -€7,847 | -27.9% |
| Amounts payable within one year | 42/48 | €20,359 | €17,762 | -€2,597 | -12.8% |
| Current portion of amounts payable after more than one year | 42 | €9,864 | €9,848 | -€16 | -0.2% |
| Trade debts | 44 | €10,495 | €7,914 | -€2,581 | -24.6% |
| Suppliers | 440/4 | €10,495 | €7,914 | -€2,581 | -24.6% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €12,492 | €6,286 | -€6,206 | -49.7% |
| Gross operating margin | 9900 | €27,619 | €18,133 | -€9,486 | -34.3% |
| Operating profit (loss) | 9901 | €15,127 | €11,847 | -€3,280 | -21.7% |
| Financial income | 75/76B | €1,440 | - | -€1,440 | |
| Recurring financial income | 75 | €1,440 | - | -€1,440 | |
| Financial charges | 65/66B | €2,149 | €1,589 | -€560 | -26.1% |
| Recurring financial charges | 65 | €2,149 | €1,589 | -€560 | -26.1% |
| Profit (loss) for the period before taxes | 9903 | €14,418 | €10,258 | -€4,160 | -28.9% |
| Income taxes | 67/77 | - | €2,890 | +€2,890 | |
| Profit (loss) for the period | 9904 | €14,418 | €7,368 | -€7,050 | -48.9% |
| Profit (loss) for the period to be appropriated | 9905 | €14,418 | €7,368 | -€7,050 | -48.9% |
Next steps
Calculation and sources
Source: filed annual accounts (NBB), financial years ended 31 December 2024 and 31 December 2025. Green is a favourable move for that line, red an unfavourable one. Prepared on 4 November 2026 via checked.be.