Vanderstraeten Johan: 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.
Vanderstraeten Johan
Largest movements
- Cash +€19,277
up €19,277 (+2,249%), from €857 to €20,135
mainly Net result for the year (+€9,490) and Tax, wage and social debts (+€4,938)
- Current investments -€2,500
down €2,500 (-100%), from €2,500 to €0
- Receivables within one year -€2,202
down €2,202 (-24.7%), from €8,930 to €6,728
of which Trade receivables: -€2,203
- Tangible fixed assets +€1,690
up €1,690 (+13.4%), from €12,631 to €14,320
of which Furniture and vehicles: +€3,975
- Reserves +€9,000
up €9,000 (+90.0%), from €10,000 to €19,000
- Tax, wage and social debts +€4,938
up €4,938 (+170%), from €2,907 to €7,845
- Other debts +€3,006
up €3,006 (+38.3%), from €7,846 to €10,852
- Trade debts -€1,553
down €1,553 (-48.8%), from €3,183 to €1,630
- Profit (loss) carried forward +€490
up €490 (+108%), from €452 to €941
- Gross operating margin +€17,380
up €17,380 (+270%), from €6,440 to €23,820
- Taxes +€8,844
up €8,844 (+1,713%), from €516 to €9,360
- Financial income -€2,237
down €2,237 (-88.6%), from €2,524 to €287
- Depreciation +€969
up €969 (+46.5%), from €2,083 to €3,052
- Financial charges -€337
down €337 (-19.3%), from €1,750 to €1,413
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 | €27,418 | €43,333 | +€15,915 | +58.0% |
| Fixed assets | 21/28 | €12,671 | €14,360 | +€1,690 | +13.3% |
| Tangible fixed assets | 22/27 | €12,631 | €14,320 | +€1,690 | +13.4% |
| Land and buildings | 22 | €8,564 | €7,148 | -€1,416 | -16.5% |
| Plant, machinery and equipment | 23 | €4,066 | €3,197 | -€869 | -21.4% |
| Furniture and vehicles | 24 | - | €3,975 | +€3,975 | |
| Financial fixed assets | 28 | €40 | €40 | = | 0.0% |
| Current assets | 29/58 | €14,747 | €28,972 | +€14,225 | +96.5% |
| Amounts receivable within one year | 40/41 | €8,930 | €6,728 | -€2,202 | -24.7% |
| Trade receivables | 40 | €2,203 | €0 | -€2,203 | -100% |
| Other amounts receivable | 41 | €6,726 | €6,728 | +€2 | 0.0% |
| Current investments | 50/53 | €2,500 | €0 | -€2,500 | -100% |
| Cash at bank and in hand | 54/58 | €857 | €20,135 | +€19,277 | +2,249% |
| Deferred charges and accrued income | 490/1 | €2,460 | €2,109 | -€351 | -14.3% |
| Total equity and liabilities | 10/49 | €27,418 | €43,333 | +€15,915 | +58.0% |
| Equity | 10/15 | €13,452 | €22,941 | +€9,490 | +70.5% |
| Contributions | 10/11 | €3,000 | €3,000 | = | 0.0% |
| Reserves | 13 | €10,000 | €19,000 | +€9,000 | +90.0% |
| Distributable reserves | 133 | €10,000 | €19,000 | +€9,000 | +90.0% |
| Profit (loss) carried forward | 14 | €452 | €941 | +€490 | +108% |
| Amounts payable | 17/49 | €13,967 | €20,392 | +€6,425 | +46.0% |
| Amounts payable within one year | 42/48 | €13,967 | €20,392 | +€6,425 | +46.0% |
| Financial debts | 43 | €30 | €64 | +€34 | +112% |
| Credit institutions | 430/8 | €30 | €64 | +€34 | +112% |
| Trade debts | 44 | €3,183 | €1,630 | -€1,553 | -48.8% |
| Suppliers | 440/4 | €3,183 | €1,630 | -€1,553 | -48.8% |
| Taxes, remuneration and social security | 45 | €2,907 | €7,845 | +€4,938 | +170% |
| Taxes | 450/3 | €2,907 | €7,845 | +€4,938 | +170% |
| Other amounts payable | 47/48 | €7,846 | €10,852 | +€3,006 | +38.3% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €2,083 | €3,052 | +€969 | +46.5% |
| Other operating charges | 640/8 | €843 | €792 | -€51 | -6.1% |
| Gross operating margin | 9900 | €6,440 | €23,820 | +€17,380 | +270% |
| Operating profit (loss) | 9901 | €3,514 | €19,976 | +€16,462 | +468% |
| Financial income | 75/76B | €2,524 | €287 | -€2,237 | -88.6% |
| Recurring financial income | 75 | €2,524 | €287 | -€2,237 | -88.6% |
| Financial charges | 65/66B | €1,750 | €1,413 | -€337 | -19.3% |
| Recurring financial charges | 65 | €1,750 | €1,413 | -€337 | -19.3% |
| Profit (loss) for the period before taxes | 9903 | €4,288 | €18,850 | +€14,562 | +340% |
| Income taxes | 67/77 | €516 | €9,360 | +€8,844 | +1,713% |
| Profit (loss) for the period | 9904 | €3,772 | €9,490 | +€5,718 | +152% |
| Profit (loss) for the period to be appropriated | 9905 | €3,772 | €9,490 | +€5,718 | +152% |
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 21 October 2026 via checked.be.