VANLERBERGHE: what changed
Two fiscal 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.
VANLERBERGHE
Largest movements
- Stocks and contracts -€27,383
down €27,383 (-30.2%), from €90,752 to €63,369
- Receivables within one year -€4,024
down €4,024 (-9.2%), from €43,781 to €39,756
of which Trade receivables: -€5,305
- Reserves -€24,814
down €24,814 (-20.9%), from €118,800 to €93,986
of which Distributable reserves: -€24,814
- Trade debts -€7,201
down €7,201 (-31.9%), from €22,596 to €15,395
- Gross operating margin -€19,619
down €19,619 (-564.5%), from -€3,476 to -€23,094
- Depreciation -€3,318
down €3,318 (-76.1%), from €4,361 to €1,042
- Financial charges -€1,006
down €1,006 (-41.5%), from €2,423 to €1,417
- Other operating charges -€368
down €368 (-36.5%), from €1,010 to €642
From the 2023 result to the 2024 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.
Cash bridge derived
Derived from the 2023 and 2024 balance sheets and the 2024 result: not a filed cash-flow statement. It shows where the money came from and went.
Every line side by side
| Line | Code | 2023 | 2024 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €157,620 | €123,913 | -€33,707 | -21.4% |
| Fixed assets | 21/28 | €5,502 | €4,271 | -€1,232 | -22.4% |
| Intangible fixed assets | 21 | €3,876 | €2,871 | -€1,006 | -25.9% |
| Tangible fixed assets | 22/27 | €37 | - | -€37 | |
| Furniture and vehicles | 24 | €37 | - | -€37 | |
| Financial fixed assets | 28 | €1,589 | €1,400 | -€189 | -11.9% |
| Current assets | 29/58 | €152,118 | €119,643 | -€32,475 | -21.3% |
| Stocks and contracts in progress | 3 | €90,752 | €63,369 | -€27,383 | -30.2% |
| Stocks | 30/36 | €90,752 | €63,369 | -€27,383 | -30.2% |
| Amounts receivable within one year | 40/41 | €43,781 | €39,756 | -€4,024 | -9.2% |
| Trade receivables | 40 | €43,781 | €38,476 | -€5,305 | -12.1% |
| Other amounts receivable | 41 | - | €1,281 | +€1,281 | |
| Cash at bank and in hand | 54/58 | €13,923 | €13,591 | -€332 | -2.4% |
| Deferred charges and accrued income | 490/1 | €3,663 | €2,927 | -€736 | -20.1% |
| Total equity and liabilities | 10/49 | €157,620 | €123,913 | -€33,707 | -21.4% |
| Equity | 10/15 | €125,000 | €100,186 | -€24,814 | -19.9% |
| Contributions | 10/11 | €6,200 | €6,200 | = | 0.0% |
| Reserves | 13 | €118,800 | €93,986 | -€24,814 | -20.9% |
| Non-distributable reserves | 130/1 | €31,496 | €31,496 | = | 0.0% |
| Other | 1319 | €31,496 | €31,496 | = | 0.0% |
| Distributable reserves | 133 | €87,304 | €62,490 | -€24,814 | -28.4% |
| Amounts payable | 17/49 | €32,621 | €23,728 | -€8,893 | -27.3% |
| Amounts payable within one year | 42/48 | €32,340 | €23,649 | -€8,692 | -26.9% |
| Trade debts | 44 | €22,596 | €15,395 | -€7,201 | -31.9% |
| Suppliers | 440/4 | €22,596 | €15,395 | -€7,201 | -31.9% |
| Taxes, remuneration and social security | 45 | €7,805 | €7,386 | -€420 | -5.4% |
| Taxes | 450/3 | €7,805 | €7,386 | -€420 | -5.4% |
| Other amounts payable | 47/48 | €1,939 | €868 | -€1,071 | -55.2% |
| Accrued charges and deferred income | 492/3 | €281 | €79 | -€202 | -71.8% |
| Non-recurring operating income | 76A | €41 | - | -€41 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €4,361 | €1,042 | -€3,318 | -76.1% |
| Other operating charges | 640/8 | €1,010 | €642 | -€368 | -36.5% |
| Non-recurring operating charges | 66A | €133 | €283 | +€150 | +112.8% |
| Gross operating margin | 9900 | -€3,476 | -€23,094 | -€19,619 | -564.5% |
| Operating profit (loss) | 9901 | -€8,980 | -€25,062 | -€16,082 | -179.1% |
| Financial income | 75/76B | €1,475 | €1,665 | +€190 | +12.9% |
| Recurring financial income | 75 | €1,475 | €1,665 | +€190 | +12.9% |
| Financial charges | 65/66B | €2,423 | €1,417 | -€1,006 | -41.5% |
| Recurring financial charges | 65 | €2,423 | €1,417 | -€1,006 | -41.5% |
| Profit (loss) for the period before taxes | 9903 | -€9,927 | -€24,814 | -€14,886 | -150.0% |
| Profit (loss) for the period | 9904 | -€9,927 | -€24,814 | -€14,886 | -150.0% |
| Profit (loss) for the period to be appropriated | 9905 | -€9,927 | -€24,814 | -€14,886 | -150.0% |
Source: filed annual accounts (NBB), fiscal years ended 31 December 2023 and 31 December 2024. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 5 October 2026 via checked.be.