VANDEPUTTE GREET: 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.
VANDEPUTTE GREET
Largest movements
- Receivables after one year -€12,500
down €12,500 (-50.0%), from €25,000 to €12,500
- Receivables within one year +€1,093
up €1,093 (+1,076%), from €102 to €1,195
of which Other amounts receivable: +€868
- Reserves -€16,438
down €16,438 (-43.2%), from €38,017 to €21,580
- Debts after one year -€9,473
down €9,473 (-34.7%), from €27,318 to €17,844
- Profit (loss) carried forward +€7,454
up €7,454 (+23.9%), from -€31,188 to -€23,734
- Other debts +€6,110
up €6,110 (+873%), from €700 to €6,810
- Current portion of long-term debt +€2,702
up €2,702 (+15.9%), from €16,960 to €19,662
- Gross operating margin +€11,961
up €11,961 (+118%), from €10,164 to €22,125
- Depreciation +€896
up €896 (+7.6%), from €11,786 to €12,682
- Financial income -€773
down €773 (-68.7%), from €1,125 to €352
- Financial charges -€370
down €370 (-19.7%), from €1,881 to €1,511
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 | €77,618 | €66,181 | -€11,437 | -14.7% |
| Fixed assets | 21/28 | €43,294 | €42,857 | -€436 | -1.0% |
| Tangible fixed assets | 22/27 | €43,294 | €42,857 | -€436 | -1.0% |
| Plant, machinery and equipment | 23 | €17,646 | €26,291 | +€8,645 | +49.0% |
| Furniture and vehicles | 24 | €25,648 | €16,567 | -€9,082 | -35.4% |
| Current assets | 29/58 | €34,324 | €23,324 | -€11,000 | -32.0% |
| Amounts receivable after more than one year | 29 | €25,000 | €12,500 | -€12,500 | -50.0% |
| Other amounts receivable | 291 | €25,000 | €12,500 | -€12,500 | -50.0% |
| Amounts receivable within one year | 40/41 | €102 | €1,195 | +€1,093 | +1,076% |
| Trade receivables | 40 | €102 | €327 | +€225 | +221% |
| Other amounts receivable | 41 | - | €868 | +€868 | |
| Cash at bank and in hand | 54/58 | €3 | €304 | +€301 | +10,110% |
| Deferred charges and accrued income | 490/1 | €9,219 | €9,325 | +€105 | +1.1% |
| Total equity and liabilities | 10/49 | €77,618 | €66,181 | -€11,437 | -14.7% |
| Equity | 10/15 | €25,429 | €16,446 | -€8,983 | -35.3% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €38,017 | €21,580 | -€16,438 | -43.2% |
| Distributable reserves | 133 | €38,017 | €21,580 | -€16,438 | -43.2% |
| Profit (loss) carried forward | 14 | -€31,188 | -€23,734 | +€7,454 | +23.9% |
| Amounts payable | 17/49 | €52,189 | €49,735 | -€2,454 | -4.7% |
| Amounts payable after more than one year | 17 | €27,318 | €17,844 | -€9,473 | -34.7% |
| Financial debts | 170/4 | €27,318 | €17,844 | -€9,473 | -34.7% |
| Amounts payable within one year | 42/48 | €23,710 | €31,008 | +€7,298 | +30.8% |
| Current portion of amounts payable after more than one year | 42 | €16,960 | €19,662 | +€2,702 | +15.9% |
| Financial debts | 43 | €882 | - | -€882 | |
| Credit institutions | 430/8 | €882 | - | -€882 | |
| Trade debts | 44 | €1,040 | €407 | -€633 | -60.9% |
| Suppliers | 440/4 | €1,040 | €407 | -€633 | -60.9% |
| Taxes, remuneration and social security | 45 | €4,130 | €4,130 | = | 0.0% |
| Taxes | 450/3 | €4,130 | €4,130 | = | 0.0% |
| Other amounts payable | 47/48 | €700 | €6,810 | +€6,110 | +873% |
| Accrued charges and deferred income | 492/3 | €1,161 | €883 | -€278 | -23.9% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €11,786 | €12,682 | +€896 | +7.6% |
| Other operating charges | 640/8 | €725 | €698 | -€27 | -3.7% |
| Gross operating margin | 9900 | €10,164 | €22,125 | +€11,961 | +118% |
| Operating profit (loss) | 9901 | -€2,347 | €8,745 | +€11,092 | |
| Financial income | 75/76B | €1,125 | €352 | -€773 | -68.7% |
| Recurring financial income | 75 | €1,125 | €352 | -€773 | -68.7% |
| Financial charges | 65/66B | €1,881 | €1,511 | -€370 | -19.7% |
| Recurring financial charges | 65 | €1,881 | €1,511 | -€370 | -19.7% |
| Profit (loss) for the period before taxes | 9903 | -€3,103 | €7,586 | +€10,689 | |
| Income taxes | 67/77 | €140 | €132 | -€8 | -5.4% |
| Profit (loss) for the period | 9904 | -€3,242 | €7,454 | +€10,696 | |
| Profit (loss) for the period to be appropriated | 9905 | -€3,242 | €7,454 | +€10,696 |
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 27 October 2026 via checked.be.