VANDERPER en Co: 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.
What changed
VANDERPER en Co
NACE 43.120, Site preparation
financial year 2025 compared with 2024filed annual accounts (NBB)
Net result for the year
€30,154
2024 · €70,392-€40,239
Equity
€833,089
2024 · €802,935+€30,154
Cash
€178,915
2024 · €101,717+€77,198
Balance sheet total
€1.1m
2024 · €1.0m+€68,364
Largest movements
Assets
- Cash +€77,198
up €77,198 (+75.9%), from €101,717 to €178,915
mainly Depreciation (+€87,409) and Trade debts (+€46,170)
- Tangible fixed assets -€20,845
down €20,845 (-2.9%), from €709,334 to €688,488
of which Plant, machinery and equipment: -€29,816
Equity and liabilities
- Trade debts +€46,170
up €46,170 (+346%), from €13,334 to €59,504
- Reserves +€30,154
up €30,154 (+4.1%), from €739,935 to €770,089
of which Distributable reserves: +€36,945
Income statement
- Gross operating margin -€33,708
down €33,708 (-19.3%), from €174,762 to €141,054
- Depreciation +€7,597
up €7,597 (+9.5%), from €79,811 to €87,409
- Taxes +€3,798
up €3,798 (+73.1%), from €5,197 to €8,995
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.
Result 2024
€70,392
Gross operating margin
-€33,708
Staff costs
-€7
Depreciation
-€7,597
Other operating charges
-€636
Other operating items
-€6,011
Financial income
+€972
Financial charges
-€552
Taxes
-€3,798
Deferred taxes and other
+€11,098
Result 2025
€30,154
raises the resultlowers the resultnot broken down further in the accounts
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.
From operations
+€148,448
Investment
-€66,563
Financing
-€4,687
Cash 2024
€101,717
From operations (derived)
+€148,448
Net result for the year
+€30,154
Depreciation
+€87,409
Stocks and contracts
-€4,085
Receivables within one year
-€7,202
Deferred charges and accrued income
-€725
Provisions
-€1,698
Trade debts
+€46,170
Tax, wage and social debts
-€6,748
Accrued charges and deferred income
+€5,173
Investment (derived)
-€66,563
Investment in fixed assets (net)
-€66,563
Financing
-€4,687
Debts after one year
-€9,248
Current portion of long-term debt
+€4,561
Cash 2025
€178,915
brings cash intakes cash out
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €1,023,068 | €1,091,432 | +€68,364 | +6.7% |
| Fixed assets | 21/28 | €709,669 | €688,823 | -€20,845 | -2.9% |
| Tangible fixed assets | 22/27 | €709,334 | €688,488 | -€20,845 | -2.9% |
| Land and buildings | 22 | €458,297 | €457,989 | -€308 | -0.1% |
| Plant, machinery and equipment | 23 | €181,635 | €151,820 | -€29,816 | -16.4% |
| Furniture and vehicles | 24 | €69,401 | €78,679 | +€9,278 | +13.4% |
| Financial fixed assets | 28 | €335 | €335 | = | 0.0% |
| Current assets | 29/58 | €313,399 | €402,608 | +€89,209 | +28.5% |
| Stocks and contracts in progress | 3 | €20,436 | €24,520 | +€4,085 | +20.0% |
| Contracts in progress | 37 | €20,436 | €24,520 | +€4,085 | +20.0% |
| Amounts receivable within one year | 40/41 | €186,713 | €193,915 | +€7,202 | +3.9% |
| Trade receivables | 40 | €57,880 | €55,597 | -€2,283 | -3.9% |
| Other amounts receivable | 41 | €128,833 | €138,318 | +€9,485 | +7.4% |
| Cash at bank and in hand | 54/58 | €101,717 | €178,915 | +€77,198 | +75.9% |
| Deferred charges and accrued income | 490/1 | €4,534 | €5,259 | +€725 | +16.0% |
| Total equity and liabilities | 10/49 | €1,023,068 | €1,091,432 | +€68,364 | +6.7% |
| Equity | 10/15 | €802,935 | €833,089 | +€30,154 | +3.8% |
| Contributions | 10/11 | €63,000 | €63,000 | = | 0.0% |
| Capital | 10 | €63,000 | €63,000 | = | 0.0% |
| Issued capital | 100 | €63,000 | €63,000 | = | 0.0% |
| Reserves | 13 | €739,935 | €770,089 | +€30,154 | +4.1% |
| Non-distributable reserves | 130/1 | €6,300 | €6,300 | = | 0.0% |
| Legal reserve | 130 | €6,300 | €6,300 | = | 0.0% |
| Tax-exempt reserves | 132 | €37,600 | €30,809 | -€6,791 | -18.1% |
| Distributable reserves | 133 | €696,035 | €732,980 | +€36,945 | +5.3% |
| Provisions and deferred taxes | 16 | €9,400 | €7,702 | -€1,698 | -18.1% |
| Deferred taxes | 168 | €9,400 | €7,702 | -€1,698 | -18.1% |
| Amounts payable | 17/49 | €210,733 | €250,641 | +€39,908 | +18.9% |
| Amounts payable after more than one year | 17 | €126,974 | €117,726 | -€9,248 | -7.3% |
| Financial debts | 170/4 | €126,974 | €117,726 | -€9,248 | -7.3% |
| Amounts payable within one year | 42/48 | €83,759 | €127,742 | +€43,983 | +52.5% |
| Current portion of amounts payable after more than one year | 42 | €58,951 | €63,512 | +€4,561 | +7.7% |
| Trade debts | 44 | €13,334 | €59,504 | +€46,170 | +346% |
| Suppliers | 440/4 | €13,334 | €59,504 | +€46,170 | +346% |
| Taxes, remuneration and social security | 45 | €8,933 | €2,185 | -€6,748 | -75.5% |
| Taxes | 450/3 | €8,933 | €2,185 | -€6,748 | -75.5% |
| Other amounts payable | 47/48 | €2,541 | €2,541 | = | 0.0% |
| Accrued charges and deferred income | 492/3 | - | €5,173 | +€5,173 | |
| Non-recurring operating income | 76A | €47,000 | - | -€47,000 | |
| Remuneration, social security and pensions | 62 | €163 | €170 | +€7 | +4.0% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €79,811 | €87,409 | +€7,597 | +9.5% |
| Other operating charges | 640/8 | €2,410 | €3,046 | +€636 | +26.4% |
| Non-recurring operating charges | 66A | - | €6,011 | +€6,011 | |
| Gross operating margin | 9900 | €174,762 | €141,054 | -€33,708 | -19.3% |
| Operating profit (loss) | 9901 | €92,377 | €44,418 | -€47,959 | -51.9% |
| Financial income | 75/76B | €1 | €974 | +€972 | +72,019% |
| Recurring financial income | 75 | €1 | €974 | +€972 | +72,019% |
| Financial charges | 65/66B | €7,389 | €7,941 | +€552 | +7.5% |
| Recurring financial charges | 65 | €7,389 | €7,941 | +€552 | +7.5% |
| Profit (loss) for the period before taxes | 9903 | €84,990 | €37,451 | -€47,539 | -55.9% |
| Transfer from deferred taxes | 780 | - | €1,698 | +€1,698 | |
| Transfer to deferred taxes | 680 | €9,400 | - | -€9,400 | |
| Income taxes | 67/77 | €5,197 | €8,995 | +€3,798 | +73.1% |
| Profit (loss) for the period | 9904 | €70,392 | €30,154 | -€40,239 | -57.2% |
| Transfer from tax-exempt reserves | 789 | - | €6,791 | +€6,791 | |
| Transfer to tax-exempt reserves | 689 | €37,600 | - | -€37,600 | |
| Profit (loss) for the period to be appropriated | 9905 | €32,792 | €36,945 | +€4,152 | +12.7% |
Source: filed annual accounts (NBB), financial years ended 30 June 2024 and 30 June 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 18 October 2026 via checked.be.