VANHEDDEGEM DIDIER: 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.
VANHEDDEGEM DIDIER
Largest movements
- Current investments -€55,101
down €55,101 (-100%), from €55,101 to €0
- Cash +€31,551
up €31,551 (+7.8%), from €402,461 to €434,012
mainly Net result for the year (+€70,560) and Current investments (+€55,101)
- Receivables within one year +€26,176
up €26,176 (+26.5%), from €98,888 to €125,064
of which Trade receivables: +€45,835
- Other debts -€91,228
down €91,228 (-84.9%), from €107,412 to €16,184
- Reserves +€70,560
up €70,560 (+18.5%), from €382,213 to €452,772
of which Distributable reserves: +€70,560
- Trade debts +€11,145
up €11,145 (+21.4%), from €52,099 to €63,244
- Tax, wage and social debts +€10,925
up €10,925 (+167%), from €6,534 to €17,459
- Gross operating margin +€24,459
up €24,459 (+27.0%), from €90,616 to €115,075
- Taxes +€5,888
up €5,888 (+21.3%), from €27,620 to €33,508
- Write-downs +€3,933
new in 2025: €3,933
- Financial charges +€2,454
up €2,454 (+91.3%), from €2,688 to €5,142
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 | €566,858 | €568,420 | +€1,562 | +0.3% |
| Fixed assets | 21/28 | €10,408 | €9,344 | -€1,063 | -10.2% |
| Tangible fixed assets | 22/27 | €10,408 | €9,344 | -€1,063 | -10.2% |
| Land and buildings | 22 | €10,277 | €9,344 | -€933 | -9.1% |
| Furniture and vehicles | 24 | €131 | €0 | -€131 | -100% |
| Current assets | 29/58 | €556,450 | €559,076 | +€2,626 | +0.5% |
| Amounts receivable within one year | 40/41 | €98,888 | €125,064 | +€26,176 | +26.5% |
| Trade receivables | 40 | €65,582 | €111,417 | +€45,835 | +69.9% |
| Other amounts receivable | 41 | €33,307 | €13,647 | -€19,660 | -59.0% |
| Current investments | 50/53 | €55,101 | €0 | -€55,101 | -100% |
| Cash at bank and in hand | 54/58 | €402,461 | €434,012 | +€31,551 | +7.8% |
| Deferred charges and accrued income | 490/1 | €0 | - | = | |
| Total equity and liabilities | 10/49 | €566,858 | €568,420 | +€1,562 | +0.3% |
| Equity | 10/15 | €400,813 | €471,372 | +€70,560 | +17.6% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €382,213 | €452,772 | +€70,560 | +18.5% |
| Non-distributable reserves | 130/1 | €0 | - | = | |
| Reserves not available under the articles | 1311 | €0 | - | = | |
| Distributable reserves | 133 | €382,213 | €452,772 | +€70,560 | +18.5% |
| Profit (loss) carried forward | 14 | €0 | €0 | = | |
| Amounts payable | 17/49 | €166,045 | €97,048 | -€68,997 | -41.6% |
| Amounts payable within one year | 42/48 | €166,045 | €96,888 | -€69,157 | -41.6% |
| Trade debts | 44 | €52,099 | €63,244 | +€11,145 | +21.4% |
| Suppliers | 440/4 | €52,099 | €63,244 | +€11,145 | +21.4% |
| Taxes, remuneration and social security | 45 | €6,534 | €17,459 | +€10,925 | +167% |
| Taxes | 450/3 | €6,534 | €17,459 | +€10,925 | +167% |
| Other amounts payable | 47/48 | €107,412 | €16,184 | -€91,228 | -84.9% |
| Accrued charges and deferred income | 492/3 | €0 | €160 | +€160 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €1,622 | €1,328 | -€294 | -18.1% |
| Write-downs on stocks, contracts in progress and trade receivables: additions (reversals) | 631/4 | - | €3,933 | +€3,933 | |
| Other operating charges | 640/8 | €282 | €935 | +€653 | +231% |
| Non-recurring operating charges | 66A | €0 | - | = | |
| Gross operating margin | 9900 | €90,616 | €115,075 | +€24,459 | +27.0% |
| Operating profit (loss) | 9901 | €88,713 | €108,880 | +€20,167 | +22.7% |
| Financial income | 75/76B | €288 | €331 | +€42 | +14.6% |
| Recurring financial income | 75 | €288 | €331 | +€42 | +14.6% |
| Financial charges | 65/66B | €2,688 | €5,142 | +€2,454 | +91.3% |
| Recurring financial charges | 65 | €2,688 | €5,142 | +€2,454 | +91.3% |
| Profit (loss) for the period before taxes | 9903 | €86,313 | €104,068 | +€17,755 | +20.6% |
| Income taxes | 67/77 | €27,620 | €33,508 | +€5,888 | +21.3% |
| Profit (loss) for the period | 9904 | €58,693 | €70,560 | +€11,867 | +20.2% |
| Profit (loss) for the period to be appropriated | 9905 | €58,693 | €70,560 | +€11,867 | +20.2% |
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 31 October 2026 via checked.be.