VANDIEST: 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.
VANDIEST
Largest movements
- Receivables within one year -€65,000
down €65,000 (-26.5%), from €245,000 to €180,000
- Cash -€29,674
down €29,674 (-41.9%), from €70,755 to €41,081
mainly Net result for the year (-€94,674)
- Profit (loss) carried forward -€94,674
down €94,674 (-43.3%), from €218,753 to €124,080
- Taxes +€87,058
up €87,058 (+1,240%), from €7,021 to €94,080
- Gross operating margin -€10,117
no longer reported in 2022 (was €10,117)
- Financial income +€480
up €480 (+275%), from €174 to €654
of which Financial income: +€480
From the 2021 result to the 2022 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 2021 and 2022 balance sheets and the 2022 result: not a filed cash-flow statement. It shows where the money came from and went.
Every line side by side
| Line | Code | 2021 | 2022 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €315,755 | €221,081 | -€94,674 | -30.0% |
| Current assets | 29/58 | €315,755 | €221,081 | -€94,674 | -30.0% |
| Amounts receivable within one year | 40/41 | €245,000 | €180,000 | -€65,000 | -26.5% |
| Other amounts receivable | 41 | €245,000 | €180,000 | -€65,000 | -26.5% |
| Cash at bank and in hand | 54/58 | €70,755 | €41,081 | -€29,674 | -41.9% |
| Total equity and liabilities | 10/49 | €315,755 | €221,081 | -€94,674 | -30.0% |
| Equity | 10/15 | €313,062 | €218,389 | -€94,674 | -30.2% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €75,709 | €75,709 | = | 0.0% |
| Non-distributable reserves | 130/1 | €1,860 | €1,860 | = | 0.0% |
| Reserves not available under the articles | 1311 | €1,860 | €1,860 | = | 0.0% |
| Distributable reserves | 133 | €73,849 | €73,849 | = | 0.0% |
| Profit (loss) carried forward | 14 | €218,753 | €124,080 | -€94,674 | -43.3% |
| Amounts payable | 17/49 | €2,692 | €2,692 | = | 0.0% |
| Amounts payable within one year | 42/48 | €2,692 | €2,692 | = | 0.0% |
| Taxes, remuneration and social security | 45 | €2,310 | €2,310 | = | 0.0% |
| Taxes | 450/3 | €2,310 | €2,310 | = | 0.0% |
| Other amounts payable | 47/48 | €382 | €382 | = | 0.0% |
| Gross operating margin | 9900 | €10,117 | - | -€10,117 | |
| Operating profit (loss) | 9901 | €10,117 | - | -€10,117 | |
| Financial income | 75/76B | €174 | €654 | +€480 | +275% |
| Recurring financial income | 75 | €174 | €654 | +€480 | +275% |
| Non-recurring financial income | 76B | €174 | €654 | +€480 | +275% |
| Financial charges | 65/66B | €1,254 | €1,249 | -€6 | -0.5% |
| Recurring financial charges | 65 | €1,254 | €1,249 | -€6 | -0.5% |
| Profit (loss) for the period before taxes | 9903 | €9,037 | -€594 | -€9,632 | |
| Income taxes | 67/77 | €7,021 | €94,080 | +€87,058 | +1,240% |
| Profit (loss) for the period | 9904 | €2,016 | -€94,674 | -€96,690 | |
| Profit (loss) for the period to be appropriated | 9905 | €2,016 | -€94,674 | -€96,690 |
Source: filed annual accounts (NBB), financial years ended 31 December 2021 and 31 December 2022. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 13 October 2026 via checked.be.