VANPARYS CONFISERIE: 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.
VANPARYS CONFISERIE
Largest movements
- Receivables within one year -€35,627
down €35,627 (-33.1%), from €107,576 to €71,949
of which Trade receivables: -€70,783
- Tangible fixed assets -€15,422
down €15,422 (-23.7%), from €65,049 to €49,627
of which Other tangible fixed assets: -€8,598
- Stocks and contracts -€10,672
down €10,672 (-53.6%), from €19,897 to €9,225
- Cash -€2,776
down €2,776 (-40.0%), from €6,940 to €4,164
mainly Net result for the year (-€101,670) and Debts after one year (-€19,157)
- Profit (loss) carried forward -€101,670
down €101,670 (-55.5%), from -€183,043 to -€284,712
- Trade debts +€47,336
up €47,336 (+82.6%), from €57,283 to €104,619
- Debts after one year -€19,157
down €19,157 (-40.5%), from €47,290 to €28,133
- Tax, wage and social debts +€5,217
up €5,217 (+58.6%), from €8,902 to €14,119
- Other debts +€2,376
up €2,376 (+16.8%), from €14,174 to €16,550
- Gross operating margin -€70,095
down €70,095, from €68,712 to -€1,383
- Other operating charges -€35,517
down €35,517 (-97.2%), from €36,530 to €1,013
- Staff costs +€14,987
up €14,987 (+31.1%), from €48,260 to €63,247
- Financial charges -€9,589
down €9,589 (-34.2%), from €28,010 to €18,421
- Write-downs +€8,528
up €8,528, from -€6,937 to €1,591
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.
Derived cash bridge
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 | €213,045 | €147,865 | -€65,180 | -30.6% |
| Fixed assets | 21/28 | €78,447 | €62,418 | -€16,028 | -20.4% |
| Intangible fixed assets | 21 | €2,378 | €1,771 | -€606 | -25.5% |
| Tangible fixed assets | 22/27 | €65,049 | €49,627 | -€15,422 | -23.7% |
| Plant, machinery and equipment | 23 | €2,025 | €1,568 | -€457 | -22.6% |
| Furniture and vehicles | 24 | €1,417 | €621 | -€796 | -56.2% |
| Leasing and similar rights | 25 | €37,426 | €31,855 | -€5,571 | -14.9% |
| Other tangible fixed assets | 26 | €24,182 | €15,584 | -€8,598 | -35.6% |
| Financial fixed assets | 28 | €11,020 | €11,020 | = | 0.0% |
| Current assets | 29/58 | €134,598 | €85,447 | -€49,152 | -36.5% |
| Stocks and contracts in progress | 3 | €19,897 | €9,225 | -€10,672 | -53.6% |
| Stocks | 30/36 | €19,897 | €9,225 | -€10,672 | -53.6% |
| Amounts receivable within one year | 40/41 | €107,576 | €71,949 | -€35,627 | -33.1% |
| Trade receivables | 40 | €101,634 | €30,851 | -€70,783 | -69.6% |
| Other amounts receivable | 41 | €5,942 | €41,098 | +€35,156 | +592% |
| Cash at bank and in hand | 54/58 | €6,940 | €4,164 | -€2,776 | -40.0% |
| Deferred charges and accrued income | 490/1 | €185 | €109 | -€76 | -41.2% |
| Total equity and liabilities | 10/49 | €213,045 | €147,865 | -€65,180 | -30.6% |
| Equity | 10/15 | €66,957 | -€34,712 | -€101,670 | |
| Contributions | 10/11 | €250,000 | €250,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€183,043 | -€284,712 | -€101,670 | -55.5% |
| Amounts payable | 17/49 | €146,088 | €182,577 | +€36,490 | +25.0% |
| Amounts payable after more than one year | 17 | €47,290 | €28,133 | -€19,157 | -40.5% |
| Financial debts | 170/4 | €47,290 | €28,133 | -€19,157 | -40.5% |
| Amounts payable within one year | 42/48 | €98,798 | €154,445 | +€55,647 | +56.3% |
| Current portion of amounts payable after more than one year | 42 | €18,439 | €19,157 | +€718 | +3.9% |
| Trade debts | 44 | €57,283 | €104,619 | +€47,336 | +82.6% |
| Suppliers | 440/4 | €57,283 | €104,619 | +€47,336 | +82.6% |
| Taxes, remuneration and social security | 45 | €8,902 | €14,119 | +€5,217 | +58.6% |
| Remuneration and social security | 454/9 | €8,902 | €14,119 | +€5,217 | +58.6% |
| Other amounts payable | 47/48 | €14,174 | €16,550 | +€2,376 | +16.8% |
| Non-recurring operating income | 76A | €5,467 | €0 | -€5,467 | -100% |
| Remuneration, social security and pensions | 62 | €48,260 | €63,247 | +€14,987 | +31.1% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €15,819 | €16,028 | +€210 | +1.3% |
| Write-downs on stocks, contracts in progress and trade receivables: additions (reversals) | 631/4 | -€6,937 | €1,591 | +€8,528 | |
| Other operating charges | 640/8 | €36,530 | €1,013 | -€35,517 | -97.2% |
| Gross operating margin | 9900 | €68,712 | -€1,383 | -€70,095 | |
| Operating profit (loss) | 9901 | -€24,959 | -€83,262 | -€58,303 | -234% |
| Financial income | 75/76B | €24 | €14 | -€10 | -42.2% |
| Recurring financial income | 75 | €24 | €14 | -€10 | -42.2% |
| Financial charges | 65/66B | €28,010 | €18,421 | -€9,589 | -34.2% |
| Recurring financial charges | 65 | €28,010 | €18,421 | -€9,589 | -34.2% |
| Profit (loss) for the period before taxes | 9903 | -€52,946 | -€101,670 | -€48,724 | -92.0% |
| Income taxes | 67/77 | €0 | - | = | |
| Profit (loss) for the period | 9904 | -€52,946 | -€101,670 | -€48,724 | -92.0% |
| Profit (loss) for the period to be appropriated | 9905 | -€52,946 | -€101,670 | -€48,724 | -92.0% |
Source: filed annual accounts (NBB), financial years ended 31 December 2023 and 31 December 2024. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 24 October 2026 via checked.be.