VANDER CRUYS & C°: 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.
VANDER CRUYS & C°
Largest movements
- Deferred charges and accrued income +€9,998
new in 2025: €9,998
- Receivables within one year -€7,970
down €7,970 (-94.2%), from €8,459 to €489
of which Trade receivables: -€6,860
- Tangible fixed assets -€1,362
no longer reported in 2025 (was €1,362)
- Cash +€1,046
up €1,046 (+370%), from €283 to €1,329
mainly Receivables within one year (+€7,970) and Trade debts (+€5,254)
- Stocks and contracts -€400
no longer reported in 2025 (was €400)
- Trade debts +€5,254
up €5,254 (+113%), from €4,646 to €9,900
- Profit (loss) carried forward -€3,954
down €3,954 (-180%), from -€2,201 to -€6,155
- Other operating charges +€781
up €781 (+528%), from €148 to €929
- Taxes +€705
up €705 (+78.0%), from €904 to €1,609
- Financial charges +€225
up €225 (+150%), from €150 to €375
- Gross operating margin +€31
up €31 (+2.9%), from -€1,072 to -€1,041
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 | €10,504 | €11,816 | +€1,312 | +12.5% |
| Fixed assets | 21/28 | €1,362 | - | -€1,362 | |
| Tangible fixed assets | 22/27 | €1,362 | - | -€1,362 | |
| Furniture and vehicles | 24 | €1,362 | - | -€1,362 | |
| Current assets | 29/58 | €9,142 | €11,816 | +€2,674 | +29.2% |
| Stocks and contracts in progress | 3 | €400 | - | -€400 | |
| Stocks | 30/36 | €400 | - | -€400 | |
| Amounts receivable within one year | 40/41 | €8,459 | €489 | -€7,970 | -94.2% |
| Trade receivables | 40 | €7,349 | €489 | -€6,860 | -93.3% |
| Other amounts receivable | 41 | €1,110 | - | -€1,110 | |
| Cash at bank and in hand | 54/58 | €283 | €1,329 | +€1,046 | +370% |
| Deferred charges and accrued income | 490/1 | - | €9,998 | +€9,998 | |
| Total equity and liabilities | 10/49 | €10,504 | €11,816 | +€1,312 | +12.5% |
| Equity | 10/15 | €5,858 | €1,904 | -€3,954 | -67.5% |
| Contributions | 10/11 | €6,200 | €6,200 | = | 0.0% |
| Reserves | 13 | €1,859 | €1,859 | = | 0.0% |
| Non-distributable reserves | 130/1 | €1,859 | €1,859 | = | 0.0% |
| Reserves not available under the articles | 1311 | €1,859 | €1,859 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€2,201 | -€6,155 | -€3,954 | -180% |
| Amounts payable | 17/49 | €4,646 | €9,912 | +€5,266 | +113% |
| Amounts payable within one year | 42/48 | €4,646 | €9,912 | +€5,266 | +113% |
| Trade debts | 44 | €4,646 | €9,900 | +€5,254 | +113% |
| Suppliers | 440/4 | €4,646 | €9,900 | +€5,254 | +113% |
| Taxes, remuneration and social security | 45 | - | €12 | +€12 | |
| Taxes | 450/3 | - | €12 | +€12 | |
| Other operating charges | 640/8 | €148 | €929 | +€781 | +528% |
| Gross operating margin | 9900 | -€1,072 | -€1,041 | +€31 | +2.9% |
| Operating profit (loss) | 9901 | -€1,220 | -€1,970 | -€750 | -61.5% |
| Financial charges | 65/66B | €150 | €375 | +€225 | +150% |
| Recurring financial charges | 65 | €150 | €375 | +€225 | +150% |
| Profit (loss) for the period before taxes | 9903 | -€1,370 | -€2,345 | -€975 | -71.2% |
| Income taxes | 67/77 | €904 | €1,609 | +€705 | +78.0% |
| Profit (loss) for the period | 9904 | -€2,274 | -€3,954 | -€1,680 | -73.9% |
| Profit (loss) for the period to be appropriated | 9905 | -€2,274 | -€3,954 | -€1,680 | -73.9% |
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 26 October 2026 via checked.be.