Vandevelde Bernard: what changed
Vandevelde Bernard
Largest movements
- Cash +€12,608
up €12,608 (+22.5%), from €56,066 to €68,674
mainly Other debts (+€11,602) and Net result for the year (+€6,967)
- Current investments +€5,000
new in 2025: €5,000
- Deferred charges and accrued income +€2,359
up €2,359 (+14.1%), from €16,715 to €19,074
- Tangible fixed assets -€1,246
down €1,246 (-80.0%), from €1,557 to €311
- Other debts +€11,602
up €11,602 (+95.2%), from €12,188 to €23,790
- Reserves +€6,967
up €6,967 (+143%), from €4,876 to €11,843
- Tax, wage and social debts -€1,756
down €1,756 (-54.5%), from €3,225 to €1,469
of which Remuneration and social security: -€1,606
- Trade debts +€1,382
up €1,382 (+52.3%), from €2,642 to €4,024
- Gross operating margin +€11,696
up €11,696 (+495%), from €2,363 to €14,059
- Taxes +€3,024
up €3,024 (+280%), from €1,079 to €4,103
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 | €75,851 | €94,047 | +€18,196 | +24.0% |
| Fixed assets | 21/28 | €1,650 | €403 | -€1,246 | -75.5% |
| Tangible fixed assets | 22/27 | €1,557 | €311 | -€1,246 | -80.0% |
| Plant, machinery and equipment | 23 | €1,557 | €311 | -€1,246 | -80.0% |
| Financial fixed assets | 28 | €93 | €93 | = | 0.0% |
| Current assets | 29/58 | €74,201 | €93,644 | +€19,443 | +26.2% |
| Amounts receivable within one year | 40/41 | €1,421 | €897 | -€524 | -36.9% |
| Other amounts receivable | 41 | €1,421 | €897 | -€524 | -36.9% |
| Current investments | 50/53 | - | €5,000 | +€5,000 | |
| Cash at bank and in hand | 54/58 | €56,066 | €68,674 | +€12,608 | +22.5% |
| Deferred charges and accrued income | 490/1 | €16,715 | €19,074 | +€2,359 | +14.1% |
| Total equity and liabilities | 10/49 | €75,851 | €94,047 | +€18,196 | +24.0% |
| Equity | 10/15 | €57,730 | €64,698 | +€6,967 | +12.1% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €4,876 | €11,843 | +€6,967 | +143% |
| Distributable reserves | 133 | €4,876 | €11,843 | +€6,967 | +143% |
| Profit (loss) carried forward | 14 | €34,255 | €34,255 | = | 0.0% |
| Amounts payable | 17/49 | €18,121 | €29,350 | +€11,229 | +62.0% |
| Amounts payable within one year | 42/48 | €18,055 | €29,283 | +€11,227 | +62.2% |
| Trade debts | 44 | €2,642 | €4,024 | +€1,382 | +52.3% |
| Suppliers | 440/4 | €2,642 | €4,024 | +€1,382 | +52.3% |
| Taxes, remuneration and social security | 45 | €3,225 | €1,469 | -€1,756 | -54.5% |
| Taxes | 450/3 | €150 | - | -€150 | |
| Remuneration and social security | 454/9 | €3,075 | €1,469 | -€1,606 | -52.2% |
| Other amounts payable | 47/48 | €12,188 | €23,790 | +€11,602 | +95.2% |
| Accrued charges and deferred income | 492/3 | €66 | €67 | +€1 | +2.0% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €1,380 | €1,246 | -€133 | -9.6% |
| Other operating charges | 640/8 | €1,477 | €1,447 | -€30 | -2.0% |
| Gross operating margin | 9900 | €2,363 | €14,059 | +€11,696 | +495% |
| Operating profit (loss) | 9901 | -€494 | €11,365 | +€11,859 | |
| Financial charges | 65/66B | €180 | €294 | +€115 | +63.7% |
| Recurring financial charges | 65 | €180 | €294 | +€115 | +63.7% |
| Profit (loss) for the period before taxes | 9903 | -€674 | €11,071 | +€11,745 | |
| Income taxes | 67/77 | €1,079 | €4,103 | +€3,024 | +280% |
| Profit (loss) for the period | 9904 | -€1,753 | €6,967 | +€8,720 | |
| Profit (loss) for the period to be appropriated | 9905 | -€1,753 | €6,967 | +€8,720 |
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 7 November 2026 via checked.be.