VANDERSARREN VIRGINIE: 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.
VANDERSARREN VIRGINIE
Largest movements
- Cash +€20,025
up €20,025 (+70.6%), from €28,379 to €48,404
mainly Other debts (+€9,960) and Net result for the year (+€7,250)
- Receivables within one year -€929
down €929 (-96.7%), from €961 to €31
- Tangible fixed assets -€683
down €683 (-26.0%), from €2,621 to €1,938
of which Furniture and vehicles: -€385
- Other debts +€9,960
up €9,960 (+55.7%), from €17,882 to €27,842
- Reserves +€4,265
up €4,265 (+62.2%), from €6,855 to €11,120
of which Distributable reserves: +€4,265
- Profit (loss) carried forward +€2,986
no longer reported in 2025 (was -€2,986)
- Tax, wage and social debts +€1,842
up €1,842 (+369%), from €500 to €2,342
- Trade debts -€594
down €594 (-80.2%), from €741 to €147
- Gross operating margin +€11,910
up €11,910, from -€1,291 to €10,620
- Taxes +€1,890
up €1,890 (+541%), from €349 to €2,239
- Staff costs -€325
no longer reported in 2025 (was €325)
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 | €35,392 | €53,851 | +€18,459 | +52.2% |
| Fixed assets | 21/28 | €2,621 | €1,938 | -€683 | -26.0% |
| Tangible fixed assets | 22/27 | €2,621 | €1,938 | -€683 | -26.0% |
| Land and buildings | 22 | €806 | €688 | -€118 | -14.6% |
| Plant, machinery and equipment | 23 | €365 | €185 | -€180 | -49.3% |
| Furniture and vehicles | 24 | €1,450 | €1,065 | -€385 | -26.5% |
| Current assets | 29/58 | €32,771 | €51,912 | +€19,141 | +58.4% |
| Amounts receivable within one year | 40/41 | €961 | €31 | -€929 | -96.7% |
| Trade receivables | 40 | €961 | €31 | -€929 | -96.7% |
| Cash at bank and in hand | 54/58 | €28,379 | €48,404 | +€20,025 | +70.6% |
| Deferred charges and accrued income | 490/1 | €3,431 | €3,477 | +€46 | +1.3% |
| Total equity and liabilities | 10/49 | €35,392 | €53,851 | +€18,459 | +52.2% |
| Equity | 10/15 | €16,269 | €23,520 | +€7,250 | +44.6% |
| Contributions | 10/11 | €12,400 | €12,400 | = | 0.0% |
| Reserves | 13 | €6,855 | €11,120 | +€4,265 | +62.2% |
| Non-distributable reserves | 130/1 | €1,855 | €1,855 | = | 0.0% |
| Reserves not available under the articles | 1311 | €1,855 | €1,855 | = | 0.0% |
| Distributable reserves | 133 | €5,000 | €9,265 | +€4,265 | +85.3% |
| Profit (loss) carried forward | 14 | -€2,986 | - | +€2,986 | |
| Amounts payable | 17/49 | €19,123 | €30,331 | +€11,208 | +58.6% |
| Amounts payable within one year | 42/48 | €19,123 | €30,331 | +€11,208 | +58.6% |
| Trade debts | 44 | €741 | €147 | -€594 | -80.2% |
| Suppliers | 440/4 | €741 | €147 | -€594 | -80.2% |
| Taxes, remuneration and social security | 45 | €500 | €2,342 | +€1,842 | +369% |
| Taxes | 450/3 | €500 | €2,342 | +€1,842 | +369% |
| Other amounts payable | 47/48 | €17,882 | €27,842 | +€9,960 | +55.7% |
| Remuneration, social security and pensions | 62 | €325 | - | -€325 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €677 | €683 | +€6 | +0.8% |
| Other operating charges | 640/8 | €555 | €528 | -€28 | -5.0% |
| Gross operating margin | 9900 | -€1,291 | €10,620 | +€11,910 | |
| Operating profit (loss) | 9901 | -€2,848 | €9,409 | +€12,257 | |
| Financial income | 75/76B | €297 | €240 | -€58 | -19.4% |
| Recurring financial income | 75 | €297 | €240 | -€58 | -19.4% |
| Financial charges | 65/66B | €154 | €159 | +€5 | +3.1% |
| Recurring financial charges | 65 | €154 | €159 | +€5 | +3.1% |
| Profit (loss) for the period before taxes | 9903 | -€2,705 | €9,490 | +€12,195 | |
| Income taxes | 67/77 | €349 | €2,239 | +€1,890 | +541% |
| Profit (loss) for the period | 9904 | -€3,054 | €7,250 | +€10,304 | |
| Profit (loss) for the period to be appropriated | 9905 | -€3,054 | €7,250 | +€10,304 |
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 29 October 2026 via checked.be.