VANDEWEYER: 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.
VANDEWEYER
Largest movements
- Cash +€17,098
up €17,098 (+31.1%), from €55,044 to €72,142
mainly Net result for the year (+€13,903) and Depreciation (+€3,664)
- Tangible fixed assets -€3,664
down €3,664 (-42.3%), from €8,671 to €5,007
of which Furniture and vehicles: -€2,469
- Receivables within one year -€1,536
down €1,536 (-100%), from €1,536 to €0
of which Trade receivables: -€1,424
- Reserves +€10,870
up €10,870 (+21.9%), from €49,615 to €60,484
of which Distributable reserves: +€10,870
- Gross operating margin +€3,715
up €3,715 (+23.4%), from €15,856 to €19,571
- Depreciation -€1,927
down €1,927 (-34.5%), from €5,591 to €3,664
- Taxes +€525
up €525 (+60.6%), from €866 to €1,390
- Other operating charges -€229
down €229 (-29.0%), from €789 to €560
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 | €66,197 | €78,055 | +€11,858 | +17.9% |
| Fixed assets | 21/28 | €8,671 | €5,007 | -€3,664 | -42.3% |
| Tangible fixed assets | 22/27 | €8,671 | €5,007 | -€3,664 | -42.3% |
| Plant, machinery and equipment | 23 | €273 | €0 | -€273 | -100% |
| Furniture and vehicles | 24 | €2,605 | €135 | -€2,469 | -94.8% |
| Other tangible fixed assets | 26 | €5,793 | €4,872 | -€922 | -15.9% |
| Current assets | 29/58 | €57,526 | €73,048 | +€15,522 | +27.0% |
| Amounts receivable after more than one year | 29 | €0 | - | = | |
| Other amounts receivable | 291 | €0 | - | = | |
| Amounts receivable within one year | 40/41 | €1,536 | €0 | -€1,536 | -100% |
| Trade receivables | 40 | €1,424 | €0 | -€1,424 | -100% |
| Other amounts receivable | 41 | €112 | €0 | -€112 | -100% |
| Cash at bank and in hand | 54/58 | €55,044 | €72,142 | +€17,098 | +31.1% |
| Deferred charges and accrued income | 490/1 | €946 | €906 | -€40 | -4.2% |
| Total equity and liabilities | 10/49 | €66,197 | €78,055 | +€11,858 | +17.9% |
| Equity | 10/15 | €64,326 | €75,195 | +€10,870 | +16.9% |
| Contributions | 10/11 | €14,711 | €14,711 | = | 0.0% |
| Reserves | 13 | €49,615 | €60,484 | +€10,870 | +21.9% |
| Non-distributable reserves | 130/1 | €0 | - | = | |
| Reserves not available under the articles | 1311 | €0 | - | = | |
| Distributable reserves | 133 | €49,615 | €60,484 | +€10,870 | +21.9% |
| Profit (loss) carried forward | 14 | €0 | €0 | = | |
| Amounts payable | 17/49 | €1,871 | €2,860 | +€988 | +52.8% |
| Amounts payable after more than one year | 17 | €0 | - | = | |
| Other amounts payable | 178/9 | €0 | - | = | |
| Amounts payable within one year | 42/48 | €1,871 | €2,860 | +€988 | +52.8% |
| Trade debts | 44 | €1,009 | €1,469 | +€460 | +45.6% |
| Suppliers | 440/4 | €1,009 | €1,469 | +€460 | +45.6% |
| Taxes, remuneration and social security | 45 | €862 | €1,390 | +€528 | +61.3% |
| Taxes | 450/3 | €862 | €1,390 | +€528 | +61.3% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €5,591 | €3,664 | -€1,927 | -34.5% |
| Other operating charges | 640/8 | €789 | €560 | -€229 | -29.0% |
| Gross operating margin | 9900 | €15,856 | €19,571 | +€3,715 | +23.4% |
| Operating profit (loss) | 9901 | €9,476 | €15,347 | +€5,871 | +62.0% |
| Financial income | 75/76B | €90 | €0 | -€90 | -100% |
| Recurring financial income | 75 | €90 | €0 | -€90 | -100% |
| Financial charges | 65/66B | €45 | €54 | +€9 | +20.6% |
| Recurring financial charges | 65 | €45 | €54 | +€9 | +20.6% |
| Profit (loss) for the period before taxes | 9903 | €9,521 | €15,293 | +€5,772 | +60.6% |
| Income taxes | 67/77 | €866 | €1,390 | +€525 | +60.6% |
| Profit (loss) for the period | 9904 | €8,656 | €13,903 | +€5,247 | +60.6% |
| Profit (loss) for the period to be appropriated | 9905 | €8,656 | €13,903 | +€5,247 | +60.6% |
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 25 October 2026 via checked.be.