VANDENDRIESSCHE MC: 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.
VANDENDRIESSCHE MC
Largest movements
- Cash -€167,428
down €167,428 (-76.9%), from €217,688 to €50,260
mainly Contributions, distributions and other (-€279,004) and Investment in fixed assets (net) (-€6,527)
- Tangible fixed assets -€5,747
down €5,747 (-7.3%), from €78,308 to €72,561
of which Other tangible fixed assets: -€3,665
- Receivables within one year +€3,886
up €3,886 (+14.6%), from €26,558 to €30,444
of which Trade receivables: +€5,238
- Reserves -€224,388
down €224,388 (-76.7%), from €292,693 to €68,304
of which Distributable reserves: -€224,388
- Other debts +€51,163
up €51,163 (+2,854%), from €1,793 to €52,956
- Contributions +€12,400
up €12,400 (+200%), from €6,200 to €18,600
- Tax, wage and social debts -€6,285
down €6,285 (-36.5%), from €17,198 to €10,913
of which Taxes: -€4,320
- Gross operating margin -€8,326
down €8,326 (-7.6%), from €109,144 to €100,818
- Taxes -€3,498
down €3,498 (-15.5%), from €22,518 to €19,020
- Depreciation -€1,453
down €1,453 (-10.6%), from €13,727 to €12,275
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 | €325,161 | €156,666 | -€168,495 | -51.8% |
| Fixed assets | 21/28 | €78,308 | €72,561 | -€5,747 | -7.3% |
| Tangible fixed assets | 22/27 | €78,308 | €72,561 | -€5,747 | -7.3% |
| Plant, machinery and equipment | 23 | €5,265 | €4,334 | -€932 | -17.7% |
| Furniture and vehicles | 24 | €29,378 | €28,227 | -€1,151 | -3.9% |
| Other tangible fixed assets | 26 | €43,666 | €40,001 | -€3,665 | -8.4% |
| Current assets | 29/58 | €246,853 | €84,105 | -€162,748 | -65.9% |
| Amounts receivable within one year | 40/41 | €26,558 | €30,444 | +€3,886 | +14.6% |
| Trade receivables | 40 | €21,576 | €26,814 | +€5,238 | +24.3% |
| Other amounts receivable | 41 | €4,982 | €3,630 | -€1,352 | -27.1% |
| Cash at bank and in hand | 54/58 | €217,688 | €50,260 | -€167,428 | -76.9% |
| Deferred charges and accrued income | 490/1 | €2,607 | €3,402 | +€794 | +30.5% |
| Total equity and liabilities | 10/49 | €325,161 | €156,666 | -€168,495 | -51.8% |
| Equity | 10/15 | €298,893 | €86,904 | -€211,988 | -70.9% |
| Contributions | 10/11 | €6,200 | €18,600 | +€12,400 | +200% |
| Reserves | 13 | €292,693 | €68,304 | -€224,388 | -76.7% |
| Tax-exempt reserves | 132 | €1,341 | €1,341 | = | 0.0% |
| Distributable reserves | 133 | €291,352 | €66,964 | -€224,388 | -77.0% |
| Amounts payable | 17/49 | €26,269 | €69,762 | +€43,493 | +166% |
| Amounts payable within one year | 42/48 | €26,173 | €69,652 | +€43,480 | +166% |
| Trade debts | 44 | €7,182 | €5,783 | -€1,399 | -19.5% |
| Suppliers | 440/4 | €7,182 | €5,783 | -€1,399 | -19.5% |
| Taxes, remuneration and social security | 45 | €17,198 | €10,913 | -€6,285 | -36.5% |
| Taxes | 450/3 | €15,008 | €10,688 | -€4,320 | -28.8% |
| Remuneration and social security | 454/9 | €2,190 | €225 | -€1,965 | -89.7% |
| Other amounts payable | 47/48 | €1,793 | €52,956 | +€51,163 | +2,854% |
| Accrued charges and deferred income | 492/3 | €96 | €110 | +€14 | +14.4% |
| Non-recurring operating income | 76A | - | €6,530 | +€6,530 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €13,727 | €12,275 | -€1,453 | -10.6% |
| Other operating charges | 640/8 | €2,430 | €1,661 | -€769 | -31.6% |
| Gross operating margin | 9900 | €109,144 | €100,818 | -€8,326 | -7.6% |
| Operating profit (loss) | 9901 | €92,986 | €86,882 | -€6,104 | -6.6% |
| Financial income | 75/76B | - | €4 | +€4 | |
| Recurring financial income | 75 | - | €4 | +€4 | |
| Financial charges | 65/66B | €1,225 | €851 | -€374 | -30.6% |
| Recurring financial charges | 65 | €1,225 | €851 | -€374 | -30.6% |
| Profit (loss) for the period before taxes | 9903 | €91,761 | €86,036 | -€5,726 | -6.2% |
| Income taxes | 67/77 | €22,518 | €19,020 | -€3,498 | -15.5% |
| Profit (loss) for the period | 9904 | €69,243 | €67,015 | -€2,228 | -3.2% |
| Profit (loss) for the period to be appropriated | 9905 | €69,243 | €67,015 | -€2,228 | -3.2% |
Source: filed annual accounts (NBB), financial years ended 31 March 2024 and 31 March 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 13 October 2026 via checked.be.