VANDERDONCKT I. & S.: 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.
VANDERDONCKT I. & S.
Largest movements
- Cash -€50,315
down €50,315 (-73.7%), from €68,246 to €17,931
mainly Trade debts (-€125,919) and Investment in fixed assets (net) (-€40,000)
- Receivables within one year +€39,481
up €39,481 (+5.3%), from €738,445 to €777,926
of which Trade receivables: +€28,197
- Tangible fixed assets +€27,815
up €27,815 (+56.2%), from €49,474 to €77,289
of which Furniture and vehicles: +€30,617
- Stocks and contracts -€19,357
down €19,357 (-11.6%), from €167,216 to €147,859
- Trade debts -€125,919
down €125,919 (-32.6%), from €386,004 to €260,084
- Other debts +€93,206
up €93,206 (+44.5%), from €209,546 to €302,753
- Reserves +€38,252
up €38,252 (+10.0%), from €381,194 to €419,446
of which Distributable reserves: +€38,252
- Tax, wage and social debts -€15,455
down €15,455 (-55.9%), from €27,659 to €12,205
of which Taxes: -€15,255
- Gross operating margin +€30,890
up €30,890 (+71.1%), from €43,429 to €74,319
- Taxes +€9,662
up €9,662 (+93.7%), from €10,308 to €19,969
- Other operating charges -€1,602
down €1,602 (-29.5%), from €5,428 to €3,826
- Depreciation -€1,307
down €1,307 (-9.7%), from €13,492 to €12,185
- Financial charges -€770
down €770 (-89.9%), from €857 to €87
From the 2023 result to the 2024 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 2023 and 2024 balance sheets and the 2024 result: not a filed cash-flow statement. It shows where the money came from and went.
Every line side by side
| Line | Code | 2023 | 2024 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €1,026,640 | €1,021,993 | -€4,647 | -0.5% |
| Fixed assets | 21/28 | €49,474 | €77,289 | +€27,815 | +56.2% |
| Tangible fixed assets | 22/27 | €49,474 | €77,289 | +€27,815 | +56.2% |
| Land and buildings | 22 | €29,233 | €27,801 | -€1,432 | -4.9% |
| Plant, machinery and equipment | 23 | €3,719 | €2,349 | -€1,370 | -36.8% |
| Furniture and vehicles | 24 | €16,523 | €47,139 | +€30,617 | +185% |
| Current assets | 29/58 | €977,166 | €944,704 | -€32,462 | -3.3% |
| Stocks and contracts in progress | 3 | €167,216 | €147,859 | -€19,357 | -11.6% |
| Stocks | 30/36 | €167,216 | €147,859 | -€19,357 | -11.6% |
| Amounts receivable within one year | 40/41 | €738,445 | €777,926 | +€39,481 | +5.3% |
| Trade receivables | 40 | €726,778 | €754,975 | +€28,197 | +3.9% |
| Other amounts receivable | 41 | €11,667 | €22,951 | +€11,284 | +96.7% |
| Cash at bank and in hand | 54/58 | €68,246 | €17,931 | -€50,315 | -73.7% |
| Deferred charges and accrued income | 490/1 | €3,259 | €988 | -€2,271 | -69.7% |
| Total equity and liabilities | 10/49 | €1,026,640 | €1,021,993 | -€4,647 | -0.5% |
| Equity | 10/15 | €403,431 | €441,683 | +€38,252 | +9.5% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €381,194 | €419,446 | +€38,252 | +10.0% |
| Non-distributable reserves | 130/1 | €1,860 | €1,860 | = | 0.0% |
| Reserves not available under the articles | 1311 | €1,860 | €1,860 | = | 0.0% |
| Tax-exempt reserves | 132 | €5,674 | €5,674 | = | 0.0% |
| Distributable reserves | 133 | €373,660 | €411,912 | +€38,252 | +10.2% |
| Profit (loss) carried forward | 14 | €3,636 | €3,636 | = | 0.0% |
| Amounts payable | 17/49 | €623,209 | €580,310 | -€42,899 | -6.9% |
| Amounts payable within one year | 42/48 | €623,209 | €575,042 | -€48,168 | -7.7% |
| Trade debts | 44 | €386,004 | €260,084 | -€125,919 | -32.6% |
| Suppliers | 440/4 | €386,004 | €260,084 | -€125,919 | -32.6% |
| Taxes, remuneration and social security | 45 | €27,659 | €12,205 | -€15,455 | -55.9% |
| Taxes | 450/3 | €25,859 | €10,605 | -€15,255 | -59.0% |
| Remuneration and social security | 454/9 | €1,800 | €1,600 | -€200 | -11.1% |
| Other amounts payable | 47/48 | €209,546 | €302,753 | +€93,206 | +44.5% |
| Accrued charges and deferred income | 492/3 | - | €5,269 | +€5,269 | |
| Remuneration, social security and pensions | 62 | €408 | €0 | -€408 | -100% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €13,492 | €12,185 | -€1,307 | -9.7% |
| Other operating charges | 640/8 | €5,428 | €3,826 | -€1,602 | -29.5% |
| Gross operating margin | 9900 | €43,429 | €74,319 | +€30,890 | +71.1% |
| Operating profit (loss) | 9901 | €24,101 | €58,308 | +€34,207 | +142% |
| Financial income | 75/76B | €744 | €0 | -€743 | -100.0% |
| Recurring financial income | 75 | €744 | €0 | -€743 | -100.0% |
| Non-recurring financial income | 76B | €744 | €0 | -€744 | -100% |
| Financial charges | 65/66B | €857 | €87 | -€770 | -89.9% |
| Recurring financial charges | 65 | €857 | €87 | -€770 | -89.9% |
| Profit (loss) for the period before taxes | 9903 | €23,988 | €58,221 | +€34,234 | +143% |
| Income taxes | 67/77 | €10,308 | €19,969 | +€9,662 | +93.7% |
| Profit (loss) for the period | 9904 | €13,680 | €38,252 | +€24,572 | +180% |
| Profit (loss) for the period to be appropriated | 9905 | €13,680 | €38,252 | +€24,572 | +180% |
Source: filed annual accounts (NBB), financial years ended 30 June 2023 and 30 June 2024. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 27 October 2026 via checked.be.