VANDIERENDONCK: 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.
VANDIERENDONCK
Largest movements
- Cash +€857
up €857 (+30.7%), from €2,790 to €3,648
mainly Net result for the year (+€1,226) and Tax, wage and social debts (+€341)
- Receivables within one year +€148
up €148 (+46.0%), from €322 to €470
- Deferred charges and accrued income -€48
down €48 (-100%), from €48 to €0
- Profit (loss) carried forward +€1,226
up €1,226 (+6.9%), from -€17,709 to -€16,483
- Other debts -€852
down €852 (-100%), from €852 to €0
- Tax, wage and social debts +€341
up €341, from €0 to €341
- Trade debts +€242
new in 2025: €242
- Other operating charges -€889
down €889 (-100%), from €889 to €0
- Gross operating margin +€488
up €488 (+61.5%), from €792 to €1,280
- Financial charges -€23
down €23 (-29.9%), from €78 to €55
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 | €3,594 | €4,551 | +€957 | +26.6% |
| Fixed assets | 21/28 | €434 | €434 | = | 0.0% |
| Financial fixed assets | 28 | €434 | €434 | = | 0.0% |
| Current assets | 29/58 | €3,160 | €4,117 | +€957 | +30.3% |
| Amounts receivable within one year | 40/41 | €322 | €470 | +€148 | +46.0% |
| Other amounts receivable | 41 | €322 | €470 | +€148 | +46.0% |
| Cash at bank and in hand | 54/58 | €2,790 | €3,648 | +€857 | +30.7% |
| Deferred charges and accrued income | 490/1 | €48 | €0 | -€48 | -100% |
| Total equity and liabilities | 10/49 | €3,594 | €4,551 | +€957 | +26.6% |
| Equity | 10/15 | €2,742 | €3,968 | +€1,226 | +44.7% |
| Contributions | 10/11 | €18,592 | €18,592 | = | 0.0% |
| Reserves | 13 | €1,859 | €1,859 | = | 0.0% |
| Non-distributable reserves | 130/1 | €1,859 | €1,859 | = | 0.0% |
| Reserves not available under the articles | 1311 | €1,859 | €0 | -€1,859 | -100% |
| Other | 1319 | - | €1,859 | +€1,859 | |
| Profit (loss) carried forward | 14 | -€17,709 | -€16,483 | +€1,226 | +6.9% |
| Amounts payable | 17/49 | €852 | €583 | -€269 | -31.5% |
| Amounts payable within one year | 42/48 | €852 | €583 | -€269 | -31.5% |
| Trade debts | 44 | - | €242 | +€242 | |
| Suppliers | 440/4 | - | €242 | +€242 | |
| Taxes, remuneration and social security | 45 | €0 | €341 | +€341 | |
| Taxes | 450/3 | €0 | €341 | +€341 | |
| Other amounts payable | 47/48 | €852 | €0 | -€852 | -100% |
| Other operating charges | 640/8 | €889 | €0 | -€889 | -100% |
| Gross operating margin | 9900 | €792 | €1,280 | +€488 | +61.5% |
| Operating profit (loss) | 9901 | -€96 | €1,280 | +€1,377 | |
| Financial income | 75/76B | €1 | €0 | -€0 | -59.1% |
| Recurring financial income | 75 | €1 | €0 | -€0 | -59.1% |
| Financial charges | 65/66B | €78 | €55 | -€23 | -29.9% |
| Recurring financial charges | 65 | €78 | €55 | -€23 | -29.9% |
| Profit (loss) for the period before taxes | 9903 | -€174 | €1,226 | +€1,400 | |
| Income taxes | 67/77 | €0 | €0 | -€0 | -55.0% |
| Profit (loss) for the period | 9904 | -€174 | €1,226 | +€1,400 | |
| Profit (loss) for the period to be appropriated | 9905 | -€174 | €1,226 | +€1,400 |
Source: filed annual accounts (NBB), financial years ended 30 September 2024 and 30 September 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 23 October 2026 via checked.be.