Vandromme Bram: what changed
Vandromme Bram
Largest movements
- Current investments +€9,000
new in 2025: €9,000
- Tangible fixed assets -€2,637
down €2,637 (-24.5%), from €10,742 to €8,105
of which Furniture and vehicles: -€6,498
- Cash +€2,582
up €2,582 (+4.7%), from €54,371 to €56,954
mainly Other debts (+€34,686) and Net result for the year (+€27,905)
- Deferred charges and accrued income +€920
up €920 (+87.8%), from €1,048 to €1,968
- Other debts +€34,686
up €34,686 (+78.5%), from €44,198 to €78,884
- Reserves -€22,823
no longer reported in 2025 (was €22,823)
- Tax, wage and social debts -€1,095
no longer reported in 2025 (was €1,095)
- Trade debts -€829
down €829 (-32.9%), from €2,521 to €1,692
- Gross operating margin +€4,257
up €4,257 (+9.9%), from €42,883 to €47,140
- Taxes +€736
up €736 (+7.7%), from €9,581 to €10,317
Change in the result, 2024 to 2025
For each income-statement line you see the change as its effect on the result. Higher costs lower the result, higher income raises it.
Derived cash bridge
The bridge is derived from the 2024 and 2025 balance sheets and the 2025 result. There is no filed cash-flow statement. You see where the money came from and where it went.
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €72,637 | €82,576 | +€9,939 | +13.7% |
| Fixed assets | 21/28 | €10,742 | €8,105 | -€2,637 | -24.5% |
| Tangible fixed assets | 22/27 | €10,742 | €8,105 | -€2,637 | -24.5% |
| Furniture and vehicles | 24 | €6,819 | €320 | -€6,498 | -95.3% |
| Other tangible fixed assets | 26 | €3,923 | €7,784 | +€3,862 | +98.4% |
| Current assets | 29/58 | €61,895 | €74,471 | +€12,576 | +20.3% |
| Amounts receivable within one year | 40/41 | €6,476 | €6,550 | +€74 | +1.1% |
| Trade receivables | 40 | €5,813 | €5,617 | -€196 | -3.4% |
| Other amounts receivable | 41 | €663 | €933 | +€270 | +40.8% |
| Current investments | 50/53 | - | €9,000 | +€9,000 | |
| Cash at bank and in hand | 54/58 | €54,371 | €56,954 | +€2,582 | +4.7% |
| Deferred charges and accrued income | 490/1 | €1,048 | €1,968 | +€920 | +87.8% |
| Total equity and liabilities | 10/49 | €72,637 | €82,576 | +€9,939 | +13.7% |
| Equity | 10/15 | €24,823 | €2,000 | -€22,823 | -91.9% |
| Contributions | 10/11 | €2,000 | €2,000 | = | 0.0% |
| Reserves | 13 | €22,823 | - | -€22,823 | |
| Distributable reserves | 133 | €22,823 | - | -€22,823 | |
| Amounts payable | 17/49 | €47,814 | €80,576 | +€32,762 | +68.5% |
| Amounts payable within one year | 42/48 | €47,814 | €80,576 | +€32,762 | +68.5% |
| Trade debts | 44 | €2,521 | €1,692 | -€829 | -32.9% |
| Suppliers | 440/4 | €2,521 | €1,692 | -€829 | -32.9% |
| Taxes, remuneration and social security | 45 | €1,095 | - | -€1,095 | |
| Taxes | 450/3 | €1,095 | - | -€1,095 | |
| Other amounts payable | 47/48 | €44,198 | €78,884 | +€34,686 | +78.5% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €7,188 | €7,464 | +€276 | +3.8% |
| Other operating charges | 640/8 | €1,469 | €1,220 | -€249 | -17.0% |
| Gross operating margin | 9900 | €42,883 | €47,140 | +€4,257 | +9.9% |
| Operating profit (loss) | 9901 | €34,226 | €38,456 | +€4,230 | +12.4% |
| Financial income | 75/76B | €36 | €27 | -€9 | -25.5% |
| Recurring financial income | 75 | €36 | €27 | -€9 | -25.5% |
| Financial charges | 65/66B | €140 | €261 | +€121 | +86.1% |
| Recurring financial charges | 65 | €140 | €261 | +€121 | +86.1% |
| Profit (loss) for the period before taxes | 9903 | €34,122 | €38,222 | +€4,100 | +12.0% |
| Income taxes | 67/77 | €9,581 | €10,317 | +€736 | +7.7% |
| Profit (loss) for the period | 9904 | €24,541 | €27,905 | +€3,365 | +13.7% |
| Profit (loss) for the period to be appropriated | 9905 | €24,541 | €27,905 | +€3,365 | +13.7% |
Next steps
Calculation and sources
Source: filed annual accounts (NBB), financial years ended 31 December 2024 and 31 December 2025. Green is a favourable move for that line, red an unfavourable one. Prepared on 3 November 2026 via checked.be.