Vandewoude Pervijze: 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 Pervijze
Largest movements
- Cash +€89,669
up €89,669 (+78.2%), from €114,725 to €204,394
mainly Net result for the year (+€100,557) and Depreciation (+€34,259)
- Receivables within one year +€29,407
up €29,407 (+38.3%), from €76,763 to €106,170
of which Trade receivables: +€26,699
- Reserves +€98,707
up €98,707 (+52.2%), from €189,021 to €287,728
- Trade debts +€26,080
up €26,080 (+123%), from €21,282 to €47,362
- Debts after one year -€13,675
down €13,675 (-50.0%), from €27,355 to €13,680
- Tax, wage and social debts +€8,052
up €8,052 (+14.6%), from €55,103 to €63,155
of which Taxes: +€8,252
- Other debts +€4,714
up €4,714 (+16.1%), from €29,192 to €33,906
- Gross operating margin +€31,741
up €31,741 (+23.0%), from €138,189 to €169,930
- Depreciation +€10,931
up €10,931 (+46.9%), from €23,328 to €34,259
- Taxes +€5,692
up €5,692 (+25.2%), from €22,553 to €28,245
From the 2023 result to the 2024 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 2023 and 2024 balance sheets and the 2024 result: not a filed cash-flow statement. It shows where the money came from and went.
Every line side by side
| Line | Code | 2023 | 2024 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €341,252 | €466,009 | +€124,756 | +36.6% |
| Fixed assets | 21/28 | €122,158 | €125,495 | +€3,336 | +2.7% |
| Intangible fixed assets | 21 | €1,015 | €4,966 | +€3,951 | +389% |
| Tangible fixed assets | 22/27 | €121,143 | €120,529 | -€615 | -0.5% |
| Plant, machinery and equipment | 23 | €48,977 | €61,282 | +€12,305 | +25.1% |
| Furniture and vehicles | 24 | €70,369 | €58,249 | -€12,119 | -17.2% |
| Other tangible fixed assets | 26 | €1,797 | €997 | -€800 | -44.5% |
| Current assets | 29/58 | €219,094 | €340,514 | +€121,420 | +55.4% |
| Stocks and contracts in progress | 3 | €22,116 | €21,658 | -€458 | -2.1% |
| Stocks | 30/36 | €22,116 | €21,658 | -€458 | -2.1% |
| Amounts receivable within one year | 40/41 | €76,763 | €106,170 | +€29,407 | +38.3% |
| Trade receivables | 40 | €74,100 | €100,799 | +€26,699 | +36.0% |
| Other amounts receivable | 41 | €2,663 | €5,371 | +€2,708 | +102% |
| Cash at bank and in hand | 54/58 | €114,725 | €204,394 | +€89,669 | +78.2% |
| Deferred charges and accrued income | 490/1 | €5,490 | €8,292 | +€2,802 | +51.0% |
| Total equity and liabilities | 10/49 | €341,252 | €466,009 | +€124,756 | +36.6% |
| Equity | 10/15 | €192,021 | €290,728 | +€98,707 | +51.4% |
| Contributions | 10/11 | €3,000 | €3,000 | = | 0.0% |
| Reserves | 13 | €189,021 | €287,728 | +€98,707 | +52.2% |
| Distributable reserves | 133 | €189,021 | €287,728 | +€98,707 | +52.2% |
| Amounts payable | 17/49 | €149,231 | €175,281 | +€26,049 | +17.5% |
| Amounts payable after more than one year | 17 | €27,355 | €13,680 | -€13,675 | -50.0% |
| Financial debts | 170/4 | €27,355 | €13,680 | -€13,675 | -50.0% |
| Amounts payable within one year | 42/48 | €119,189 | €158,210 | +€39,022 | +32.7% |
| Current portion of amounts payable after more than one year | 42 | €13,585 | €13,675 | +€90 | +0.7% |
| Trade debts | 44 | €21,282 | €47,362 | +€26,080 | +123% |
| Suppliers | 440/4 | €21,282 | €47,362 | +€26,080 | +123% |
| Advances received on contracts in progress | 46 | €26 | €112 | +€86 | +326% |
| Taxes, remuneration and social security | 45 | €55,103 | €63,155 | +€8,052 | +14.6% |
| Taxes | 450/3 | €54,903 | €63,155 | +€8,252 | +15.0% |
| Remuneration and social security | 454/9 | €200 | - | -€200 | |
| Other amounts payable | 47/48 | €29,192 | €33,906 | +€4,714 | +16.1% |
| Accrued charges and deferred income | 492/3 | €2,687 | €3,390 | +€703 | +26.2% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €23,328 | €34,259 | +€10,931 | +46.9% |
| Other operating charges | 640/8 | €4,198 | €3,434 | -€764 | -18.2% |
| Gross operating margin | 9900 | €138,189 | €169,930 | +€31,741 | +23.0% |
| Operating profit (loss) | 9901 | €110,663 | €132,237 | +€21,574 | +19.5% |
| Financial income | 75/76B | €75 | €60 | -€15 | -20.2% |
| Recurring financial income | 75 | €75 | €60 | -€15 | -20.2% |
| Financial charges | 65/66B | €2,121 | €3,495 | +€1,374 | +64.8% |
| Recurring financial charges | 65 | €2,121 | €3,495 | +€1,374 | +64.8% |
| Profit (loss) for the period before taxes | 9903 | €108,617 | €128,802 | +€20,185 | +18.6% |
| Income taxes | 67/77 | €22,553 | €28,245 | +€5,692 | +25.2% |
| Profit (loss) for the period | 9904 | €86,064 | €100,557 | +€14,492 | +16.8% |
| Profit (loss) for the period to be appropriated | 9905 | €86,064 | €100,557 | +€14,492 | +16.8% |
Source: filed annual accounts (NBB), financial years ended 31 December 2023 and 31 December 2024. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 27 October 2026 via checked.be.