VANDERMEERSCH NICOLAS: what changed
VANDERMEERSCH NICOLAS
Largest movements
- Cash +€9,909
up €9,909 (+31.0%), from €32,009 to €41,919
mainly Net result for the year (+€9,855) and Other debts (+€818)
- Receivables within one year -€673
down €673 (-100%), from €673 to €0
- Reserves +€9,022
up €9,022 (+45.7%), from €19,723 to €28,745
- Other debts +€818
up €818 (+22.3%), from €3,674 to €4,492
- Tax, wage and social debts -€632
down €632 (-15.5%), from €4,085 to €3,454
of which Taxes: -€632
- Turnover -€36,000
no longer reported in 2025 (was €36,000)
- Purchases and services -€22,971
no longer reported in 2025 (was €22,971)
- Gross operating margin +€457
up €457 (+3.5%), from €13,029 to €13,486
Change in the result, 2024 to 2025
For each income-statement line you see the change as its effect on the result. Higher costs lower the result, higher income raises it.
Derived cash bridge
The bridge is derived from the 2024 and 2025 balance sheets and the 2025 result. There is no filed cash-flow statement. You see where the money came from and where it went.
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €32,682 | €41,919 | +€9,236 | +28.3% |
| Current assets | 29/58 | €32,682 | €41,919 | +€9,236 | +28.3% |
| Amounts receivable within one year | 40/41 | €673 | €0 | -€673 | -100% |
| Other amounts receivable | 41 | €673 | €0 | -€673 | -100% |
| Cash at bank and in hand | 54/58 | €32,009 | €41,919 | +€9,909 | +31.0% |
| Total equity and liabilities | 10/49 | €32,682 | €41,919 | +€9,236 | +28.3% |
| Equity | 10/15 | €24,723 | €33,745 | +€9,022 | +36.5% |
| Contributions | 10/11 | €5,000 | €5,000 | = | 0.0% |
| Reserves | 13 | €19,723 | €28,745 | +€9,022 | +45.7% |
| Distributable reserves | 133 | €19,723 | €28,745 | +€9,022 | +45.7% |
| Profit (loss) carried forward | 14 | €0 | €0 | = | |
| Amounts payable | 17/49 | €7,959 | €8,174 | +€215 | +2.7% |
| Amounts payable within one year | 42/48 | €7,759 | €7,974 | +€215 | +2.8% |
| Trade debts | 44 | €0 | €28 | +€28 | |
| Suppliers | 440/4 | €0 | €28 | +€28 | |
| Taxes, remuneration and social security | 45 | €4,085 | €3,454 | -€632 | -15.5% |
| Taxes | 450/3 | €3,085 | €2,454 | -€632 | -20.5% |
| Remuneration and social security | 454/9 | €1,000 | €1,000 | = | 0.0% |
| Other amounts payable | 47/48 | €3,674 | €4,492 | +€818 | +22.3% |
| Accrued charges and deferred income | 492/3 | €200 | €200 | = | 0.0% |
| Turnover | 70 | €36,000 | - | -€36,000 | |
| Non-recurring operating income | 76A | €0 | - | = | |
| Goods, raw materials, services and sundry goods | 60/61 | €22,971 | - | -€22,971 | |
| Other operating charges | 640/8 | €513 | €528 | +€14 | +2.8% |
| Gross operating margin | 9900 | €13,029 | €13,486 | +€457 | +3.5% |
| Operating profit (loss) | 9901 | €12,516 | €12,958 | +€443 | +3.5% |
| Financial charges | 65/66B | €216 | €268 | +€52 | +24.0% |
| Recurring financial charges | 65 | €216 | €268 | +€52 | +24.0% |
| Profit (loss) for the period before taxes | 9903 | €12,300 | €12,691 | +€391 | +3.2% |
| Income taxes | 67/77 | €2,765 | €2,836 | +€71 | +2.6% |
| Profit (loss) for the period | 9904 | €9,534 | €9,855 | +€321 | +3.4% |
| Profit (loss) for the period to be appropriated | 9905 | €9,534 | €9,855 | +€321 | +3.4% |
Next steps
Calculation and sources
Source: filed annual accounts (NBB), financial years ended 31 December 2024 and 31 December 2025. Green is a favourable move for that line, red an unfavourable one. Prepared on 4 November 2026 via checked.be.