VANDEWOUDE KRIS: 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.
VANDEWOUDE KRIS
Largest movements
- Current investments -€348,618
down €348,618 (-41.3%), from €843,334 to €494,715
- Tangible fixed assets +€319,303
up €319,303 (+102%), from €312,205 to €631,508
of which Land and buildings: +€317,245
- Cash -€34,144
down €34,144 (-31.5%), from €108,422 to €74,277
mainly Investment in fixed assets (net) (-€362,513) and Contributions, distributions and other (-€86,589)
- Other debts -€41,075
down €41,075 (-31.8%), from €129,227 to €88,152
- Taxes -€14,949
down €14,949 (-43.1%), from €34,651 to €19,702
- Financial income -€13,019
down €13,019 (-47.6%), from €27,373 to €14,354
- Gross operating margin -€11,738
down €11,738 (-7.9%), from €148,018 to €136,279
- Depreciation +€3,651
up €3,651 (+9.2%), from €39,558 to €43,210
- Financial charges -€1,922
down €1,922 (-18.2%), from €10,567 to €8,646
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 | €1,318,377 | €1,254,495 | -€63,881 | -4.8% |
| Fixed assets | 21/28 | €312,205 | €631,508 | +€319,303 | +102% |
| Tangible fixed assets | 22/27 | €312,205 | €631,508 | +€319,303 | +102% |
| Land and buildings | 22 | €243,608 | €560,853 | +€317,245 | +130% |
| Plant, machinery and equipment | 23 | €15,535 | €32,165 | +€16,629 | +107% |
| Furniture and vehicles | 24 | €52,841 | €38,490 | -€14,351 | -27.2% |
| Other tangible fixed assets | 26 | €221 | €0 | -€221 | -100% |
| Current assets | 29/58 | €1,006,172 | €622,987 | -€383,185 | -38.1% |
| Amounts receivable within one year | 40/41 | €50,350 | €50,497 | +€147 | +0.3% |
| Trade receivables | 40 | €37,942 | €31,082 | -€6,860 | -18.1% |
| Other amounts receivable | 41 | €12,408 | €19,415 | +€7,007 | +56.5% |
| Current investments | 50/53 | €843,334 | €494,715 | -€348,618 | -41.3% |
| Cash at bank and in hand | 54/58 | €108,422 | €74,277 | -€34,144 | -31.5% |
| Deferred charges and accrued income | 490/1 | €4,067 | €3,498 | -€569 | -14.0% |
| Total equity and liabilities | 10/49 | €1,318,377 | €1,254,495 | -€63,881 | -4.8% |
| Equity | 10/15 | €1,144,621 | €1,132,936 | -€11,685 | -1.0% |
| Contributions | 10/11 | €20,000 | €20,000 | = | 0.0% |
| Reserves | 13 | €1,000,069 | €988,384 | -€11,685 | -1.2% |
| Non-distributable reserves | 130/1 | €2,000 | €2,000 | = | 0.0% |
| Reserves not available under the articles | 1311 | €2,000 | €2,000 | = | 0.0% |
| Distributable reserves | 133 | €998,069 | €986,384 | -€11,685 | -1.2% |
| Profit (loss) carried forward | 14 | €124,552 | €124,552 | = | 0.0% |
| Amounts payable | 17/49 | €173,756 | €121,559 | -€52,197 | -30.0% |
| Amounts payable after more than one year | 17 | €0 | - | = | |
| Financial debts | 170/4 | €0 | - | = | |
| Amounts payable within one year | 42/48 | €172,642 | €120,657 | -€51,986 | -30.1% |
| Current portion of amounts payable after more than one year | 42 | €12,222 | €0 | -€12,222 | -100% |
| Trade debts | 44 | €17,788 | €20,528 | +€2,741 | +15.4% |
| Suppliers | 440/4 | €17,788 | €20,528 | +€2,741 | +15.4% |
| Taxes, remuneration and social security | 45 | €13,405 | €11,976 | -€1,429 | -10.7% |
| Taxes | 450/3 | €13,405 | €11,976 | -€1,429 | -10.7% |
| Other amounts payable | 47/48 | €129,227 | €88,152 | -€41,075 | -31.8% |
| Accrued charges and deferred income | 492/3 | €1,113 | €903 | -€211 | -18.9% |
| Non-recurring operating income | 76A | €4,421 | €0 | -€4,421 | -100% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €39,558 | €43,210 | +€3,651 | +9.2% |
| Other operating charges | 640/8 | €2,804 | €4,172 | +€1,368 | +48.8% |
| Gross operating margin | 9900 | €148,018 | €136,279 | -€11,738 | -7.9% |
| Operating profit (loss) | 9901 | €105,655 | €88,898 | -€16,758 | -15.9% |
| Financial income | 75/76B | €27,373 | €14,354 | -€13,019 | -47.6% |
| Recurring financial income | 75 | €27,373 | €14,354 | -€13,019 | -47.6% |
| Financial charges | 65/66B | €10,567 | €8,646 | -€1,922 | -18.2% |
| Recurring financial charges | 65 | €10,567 | €8,646 | -€1,922 | -18.2% |
| Profit (loss) for the period before taxes | 9903 | €122,461 | €94,606 | -€27,855 | -22.7% |
| Income taxes | 67/77 | €34,651 | €19,702 | -€14,949 | -43.1% |
| Profit (loss) for the period | 9904 | €87,810 | €74,904 | -€12,906 | -14.7% |
| Profit (loss) for the period to be appropriated | 9905 | €87,810 | €74,904 | -€12,906 | -14.7% |
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 30 October 2026 via checked.be.