VANDERFILS: what changed
Two fiscal 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.
VANDERFILS
Largest movements
- Receivables within one year +€55,879
up €55,879 (+9.0%), from €622,433 to €678,312
of which Other amounts receivable: +€71,646
- Trade debts +€64,232
up €64,232 (+11.8%), from €545,239 to €609,471
- Gross operating margin -€2,728
down €2,728 (-60.2%), from €4,528 to €1,801
- Other operating charges -€1,327
no longer reported in 2024 (was €1,327)
- Taxes -€442
down €442 (-46.7%), from €946 to €504
- Financial income -€205
down €205 (-27.2%), from €752 to €548
- Financial charges +€161
up €161 (+128.9%), from €125 to €285
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.
Cash bridge derived
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 | €628,644 | €686,434 | +€57,790 | +9.2% |
| Fixed assets | 21/28 | €1,614 | €1,400 | -€214 | -13.3% |
| Tangible fixed assets | 22/27 | €214 | - | -€214 | |
| Plant, machinery and equipment | 23 | €214 | - | -€214 | |
| Financial fixed assets | 28 | €1,400 | €1,400 | = | 0.0% |
| Current assets | 29/58 | €627,030 | €685,034 | +€58,004 | +9.3% |
| Amounts receivable within one year | 40/41 | €622,433 | €678,312 | +€55,879 | +9.0% |
| Trade receivables | 40 | €15,998 | €231 | -€15,767 | -98.6% |
| Other amounts receivable | 41 | €606,435 | €678,081 | +€71,646 | +11.8% |
| Cash at bank and in hand | 54/58 | €4,597 | €6,723 | +€2,125 | +46.2% |
| Total equity and liabilities | 10/49 | €628,644 | €686,434 | +€57,790 | +9.2% |
| Equity | 10/15 | €42,738 | €44,083 | +€1,345 | +3.1% |
| Contributions | 10/11 | €12,400 | €12,400 | = | 0.0% |
| Reserves | 13 | €1,240 | €1,240 | = | 0.0% |
| Non-distributable reserves | 130/1 | €1,240 | €1,240 | = | 0.0% |
| Reserves not available under the articles | 1311 | €1,240 | €1,240 | = | 0.0% |
| Profit (loss) carried forward | 14 | €29,098 | €30,443 | +€1,345 | +4.6% |
| Amounts payable | 17/49 | €585,907 | €642,352 | +€56,445 | +9.6% |
| Amounts payable within one year | 42/48 | €585,907 | €642,352 | +€56,445 | +9.6% |
| Trade debts | 44 | €545,239 | €609,471 | +€64,232 | +11.8% |
| Suppliers | 440/4 | €545,239 | €609,471 | +€64,232 | +11.8% |
| Taxes, remuneration and social security | 45 | €10,272 | €5,600 | -€4,672 | -45.5% |
| Taxes | 450/3 | €10,272 | €5,600 | -€4,672 | -45.5% |
| Other amounts payable | 47/48 | €30,395 | €27,280 | -€3,115 | -10.2% |
| Accrued charges and deferred income | 492/3 | €0 | - | = | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €286 | €214 | -€72 | -25.2% |
| Other operating charges | 640/8 | €1,327 | - | -€1,327 | |
| Gross operating margin | 9900 | €4,528 | €1,801 | -€2,728 | -60.2% |
| Operating profit (loss) | 9901 | €2,915 | €1,587 | -€1,329 | -45.6% |
| Financial income | 75/76B | €752 | €548 | -€205 | -27.2% |
| Recurring financial income | 75 | €752 | €548 | -€205 | -27.2% |
| Financial charges | 65/66B | €125 | €285 | +€161 | +128.9% |
| Recurring financial charges | 65 | €125 | €285 | +€161 | +128.9% |
| Profit (loss) for the period before taxes | 9903 | €3,543 | €1,849 | -€1,694 | -47.8% |
| Income taxes | 67/77 | €946 | €504 | -€442 | -46.7% |
| Profit (loss) for the period | 9904 | €2,598 | €1,345 | -€1,252 | -48.2% |
| Profit (loss) for the period to be appropriated | 9905 | €2,598 | €1,345 | -€1,252 | -48.2% |
Source: filed annual accounts (NBB), fiscal years ended 31 December 2023 and 31 December 2024. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 29 September 2026 via checked.be.