Vanhemelrijck: 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.
Vanhemelrijck
Largest movements
- Cash +€22,250
up €22,250 (+6,649%), from €335 to €22,585
mainly Net result for the year (+€24,198) and Tax, wage and social debts (+€8,760)
- Receivables within one year +€6,669
up €6,669 (+43.4%), from €15,348 to €22,016
of which Trade receivables: +€6,552
- Tangible fixed assets +€1,640
up €1,640 (+19.4%), from €8,444 to €10,084
of which Furniture and vehicles: +€2,460
- Profit (loss) carried forward +€24,198
up €24,198 (+295%), from €8,198 to €32,396
- Tax, wage and social debts +€8,760
up €8,760 (+102%), from €8,558 to €17,319
- Other debts -€2,259
down €2,259 (-69.7%), from €3,239 to €980
- Gross operating margin +€22,669
up €22,669 (+179%), from €12,678 to €35,347
- Taxes +€4,590
up €4,590 (+163%), from €2,818 to €7,408
- Financial charges +€1,208
up €1,208 (+182%), from €664 to €1,872
- Depreciation +€948
up €948 (+198%), from €478 to €1,425
- Other operating charges -€455
down €455 (-87.4%), from €521 to €66
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 | €26,158 | €56,227 | +€30,069 | +115% |
| Fixed assets | 21/28 | €8,444 | €10,084 | +€1,640 | +19.4% |
| Tangible fixed assets | 22/27 | €8,444 | €10,084 | +€1,640 | +19.4% |
| Plant, machinery and equipment | 23 | €2,286 | €2,052 | -€235 | -10.3% |
| Furniture and vehicles | 24 | €558 | €3,018 | +€2,460 | +441% |
| Other tangible fixed assets | 26 | €5,599 | €5,014 | -€585 | -10.5% |
| Current assets | 29/58 | €17,714 | €46,144 | +€28,429 | +160% |
| Amounts receivable within one year | 40/41 | €15,348 | €22,016 | +€6,669 | +43.4% |
| Trade receivables | 40 | €15,246 | €21,798 | +€6,552 | +43.0% |
| Other amounts receivable | 41 | €102 | €219 | +€117 | +115% |
| Cash at bank and in hand | 54/58 | €335 | €22,585 | +€22,250 | +6,649% |
| Deferred charges and accrued income | 490/1 | €2,032 | €1,542 | -€490 | -24.1% |
| Total equity and liabilities | 10/49 | €26,158 | €56,227 | +€30,069 | +115% |
| Equity | 10/15 | €11,198 | €35,396 | +€24,198 | +216% |
| Contributions | 10/11 | €3,000 | €3,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €8,198 | €32,396 | +€24,198 | +295% |
| Amounts payable | 17/49 | €14,960 | €20,832 | +€5,871 | +39.2% |
| Amounts payable within one year | 42/48 | €14,460 | €20,832 | +€6,371 | +44.1% |
| Trade debts | 44 | €2,663 | €2,533 | -€129 | -4.9% |
| Suppliers | 440/4 | €2,663 | €2,533 | -€129 | -4.9% |
| Taxes, remuneration and social security | 45 | €8,558 | €17,319 | +€8,760 | +102% |
| Taxes | 450/3 | €8,558 | €17,319 | +€8,760 | +102% |
| Other amounts payable | 47/48 | €3,239 | €980 | -€2,259 | -69.7% |
| Accrued charges and deferred income | 492/3 | €500 | €0 | -€500 | -100% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €478 | €1,425 | +€948 | +198% |
| Other operating charges | 640/8 | €521 | €66 | -€455 | -87.4% |
| Non-recurring operating charges | 66A | - | €378 | +€378 | |
| Gross operating margin | 9900 | €12,678 | €35,347 | +€22,669 | +179% |
| Operating profit (loss) | 9901 | €11,679 | €33,478 | +€21,799 | +187% |
| Financial income | 75/76B | €0 | €0 | -€0 | -50.0% |
| Recurring financial income | 75 | €0 | €0 | -€0 | -50.0% |
| Financial charges | 65/66B | €664 | €1,872 | +€1,208 | +182% |
| Recurring financial charges | 65 | €664 | €1,872 | +€1,208 | +182% |
| Profit (loss) for the period before taxes | 9903 | €11,015 | €31,606 | +€20,591 | +187% |
| Income taxes | 67/77 | €2,818 | €7,408 | +€4,590 | +163% |
| Profit (loss) for the period | 9904 | €8,198 | €24,198 | +€16,000 | +195% |
| Profit (loss) for the period to be appropriated | 9905 | €8,198 | €24,198 | +€16,000 | +195% |
Source: filed annual accounts (NBB), financial years ended 31 December 2024 and 31 December 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 24 October 2026 via checked.be.