VANDEVELDE CONSTRUCTIE: what changed
Two fiscal 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.
VANDEVELDE CONSTRUCTIE
Largest movements
- Receivables within one year +€9,983
up €9,983 (+207.0%), from €4,823 to €14,806
- Cash -€1,251
down €1,251 (-96.7%), from €1,295 to €43
mainly Receivables within one year (-€9,983) and Tax, wage and social debts (-€266)
- Deferred charges and accrued income -€1,029
down €1,029 (-53.1%), from €1,939 to €910
- Other debts +€5,248
up €5,248 (+280.7%), from €1,870 to €7,118
- Profit (loss) carried forward +€2,627
up €2,627 (+6.2%), from -€42,628 to -€40,001
- Tax, wage and social debts -€266
down €266 (-72.3%), from €368 to €102
- Gross operating margin +€13,635
up €13,635, from -€9,198 to €4,437
- Depreciation -€1,547
down €1,547 (-91.6%), from €1,689 to €142
- Other operating charges -€675
down €675 (-31.5%), from €2,139 to €1,464
- Taxes -€228
down €228 (-69.2%), from €330 to €102
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.
Cash bridge derived
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 | €13,210 | €20,771 | +€7,560 | +57.2% |
| Fixed assets | 21/28 | €154 | €12 | -€142 | -92.4% |
| Tangible fixed assets | 22/27 | €154 | €12 | -€142 | -92.4% |
| Plant, machinery and equipment | 23 | €154 | €12 | -€142 | -92.4% |
| Current assets | 29/58 | €13,057 | €20,759 | +€7,702 | +59.0% |
| Stocks and contracts in progress | 3 | €5,000 | €5,000 | = | 0.0% |
| Stocks | 30/36 | €5,000 | €5,000 | = | 0.0% |
| Amounts receivable within one year | 40/41 | €4,823 | €14,806 | +€9,983 | +207.0% |
| Trade receivables | 40 | €4,823 | €14,806 | +€9,983 | +207.0% |
| Cash at bank and in hand | 54/58 | €1,295 | €43 | -€1,251 | -96.7% |
| Deferred charges and accrued income | 490/1 | €1,939 | €910 | -€1,029 | -53.1% |
| Total equity and liabilities | 10/49 | €13,210 | €20,771 | +€7,560 | +57.2% |
| Equity | 10/15 | €10,924 | €13,551 | +€2,627 | +24.1% |
| Contributions | 10/11 | €5,000 | €5,000 | = | 0.0% |
| Reserves | 13 | €48,552 | €48,552 | = | 0.0% |
| Distributable reserves | 133 | €48,552 | €48,552 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€42,628 | -€40,001 | +€2,627 | +6.2% |
| Amounts payable | 17/49 | €2,287 | €7,220 | +€4,933 | +215.7% |
| Amounts payable within one year | 42/48 | €2,287 | €7,220 | +€4,933 | +215.7% |
| Trade debts | 44 | €49 | €0 | -€49 | -100.0% |
| Suppliers | 440/4 | €49 | €0 | -€49 | -100.0% |
| Taxes, remuneration and social security | 45 | €368 | €102 | -€266 | -72.3% |
| Taxes | 450/3 | €368 | €102 | -€266 | -72.3% |
| Other amounts payable | 47/48 | €1,870 | €7,118 | +€5,248 | +280.7% |
| Non-recurring operating income | 76A | - | €8,250 | +€8,250 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €1,689 | €142 | -€1,547 | -91.6% |
| Other operating charges | 640/8 | €2,139 | €1,464 | -€675 | -31.5% |
| Gross operating margin | 9900 | -€9,198 | €4,437 | +€13,635 | |
| Operating profit (loss) | 9901 | -€13,026 | €2,831 | +€15,857 | |
| Financial charges | 65/66B | €100 | €102 | +€1 | +1.1% |
| Recurring financial charges | 65 | €100 | €102 | +€1 | +1.1% |
| Profit (loss) for the period before taxes | 9903 | -€13,126 | €2,729 | +€15,856 | |
| Income taxes | 67/77 | €330 | €102 | -€228 | -69.2% |
| Profit (loss) for the period | 9904 | -€13,457 | €2,627 | +€16,084 | |
| Profit (loss) for the period to be appropriated | 9905 | -€13,457 | €2,627 | +€16,084 |
Source: filed annual accounts (NBB), fiscal years ended 31 December 2024 and 31 December 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 7 October 2026 via checked.be.