VANHEE WIM: 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.
VANHEE WIM
Largest movements
No asset line moved by more than 1% of the balance sheet total.
- Profit (loss) carried forward -€1,430
down €1,430 (-8.8%), from -€16,318 to -€17,748
- Other debts +€1,092
up €1,092 (+38.3%), from €2,854 to €3,946
- Trade debts +€338
new in 2026: €338
- Gross operating margin -€214
down €214 (-20.2%), from -€1,057 to -€1,271
- Financial charges +€15
new in 2026: €15
From the 2025 result to the 2026 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
Cash or the result is not a separate line in both sets of accounts; the cash flow cannot be derived from them.
Every line side by side
| Line | Code | 2025 | 2026 | Change | % |
|---|---|---|---|---|---|
| Equity | 10/15 | -€2,854 | -€4,283 | -€1,430 | -50.1% |
| Contributions | 10/11 | €12,395 | €12,395 | = | 0.0% |
| Contributions outside capital | 11 | €12,395 | - | -€12,395 | |
| Other | 1109/19 | €12,395 | - | -€12,395 | |
| Reserves | 13 | €1,070 | €1,070 | = | 0.0% |
| Non-distributable reserves | 130/1 | €54 | €54 | = | 0.0% |
| Reserves not available under the articles | 1311 | €54 | €54 | = | 0.0% |
| Distributable reserves | 133 | €1,016 | €1,016 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€16,318 | -€17,748 | -€1,430 | -8.8% |
| Amounts payable | 17/49 | €2,854 | €4,283 | +€1,430 | +50.1% |
| Amounts payable within one year | 42/48 | €2,854 | €4,283 | +€1,430 | +50.1% |
| Trade debts | 44 | - | €338 | +€338 | |
| Suppliers | 440/4 | - | €338 | +€338 | |
| Other amounts payable | 47/48 | €2,854 | €3,946 | +€1,092 | +38.3% |
| Other operating charges | 640/8 | €141 | €144 | +€4 | +2.6% |
| Gross operating margin | 9900 | -€1,057 | -€1,271 | -€214 | -20.2% |
| Operating profit (loss) | 9901 | -€1,198 | -€1,415 | -€218 | -18.2% |
| Financial charges | 65/66B | - | €15 | +€15 | |
| Recurring financial charges | 65 | - | €15 | +€15 | |
| Profit (loss) for the period before taxes | 9903 | -€1,198 | -€1,430 | -€232 | -19.4% |
| Profit (loss) for the period | 9904 | -€1,198 | -€1,430 | -€232 | -19.4% |
| Profit (loss) for the period to be appropriated | 9905 | -€1,198 | -€1,430 | -€232 | -19.4% |
Source: filed annual accounts (NBB), financial years ended 31 March 2025 and 31 March 2026. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 30 October 2026 via checked.be.