Vanspeybrouck: 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.
Vanspeybrouck
Largest movements
- Tangible fixed assets -€12,622
down €12,622 (-24.4%), from €51,687 to €39,065
of which Furniture and vehicles: -€10,504
- Cash +€8,612
up €8,612 (+173%), from €4,965 to €13,577
mainly Net result for the year (+€21,947) and Depreciation (+€12,632)
- Other debts -€24,573
down €24,573 (-44.1%), from €55,782 to €31,209
- Profit (loss) carried forward +€11,961
no longer reported in 2024 (was -€11,961)
- Reserves +€9,986
up €9,986 (+226%), from €4,409 to €14,396
of which Distributable reserves: +€9,986
- Debts after one year -€7,738
down €7,738 (-25.1%), from €30,775 to €23,038
- Tax, wage and social debts +€4,440
up €4,440 (+140%), from €3,182 to €7,622
- Gross operating margin +€10,803
up €10,803 (+35.2%), from €30,662 to €41,465
- Depreciation +€6,675
up €6,675 (+112%), from €5,957 to €12,632
- Taxes +€2,149
up €2,149 (+3,960%), from €54 to €2,203
- Financial charges -€1,180
down €1,180 (-29.8%), from €3,957 to €2,777
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 | €160,476 | €155,301 | -€5,174 | -3.2% |
| Fixed assets | 21/28 | €51,687 | €39,065 | -€12,622 | -24.4% |
| Tangible fixed assets | 22/27 | €51,687 | €39,065 | -€12,622 | -24.4% |
| Plant, machinery and equipment | 23 | €2,628 | €510 | -€2,118 | -80.6% |
| Furniture and vehicles | 24 | €49,059 | €38,556 | -€10,504 | -21.4% |
| Current assets | 29/58 | €108,789 | €116,236 | +€7,447 | +6.8% |
| Amounts receivable within one year | 40/41 | €103,823 | €102,658 | -€1,165 | -1.1% |
| Trade receivables | 40 | €102,516 | €102,658 | +€142 | +0.1% |
| Other amounts receivable | 41 | €1,307 | - | -€1,307 | |
| Cash at bank and in hand | 54/58 | €4,965 | €13,577 | +€8,612 | +173% |
| Total equity and liabilities | 10/49 | €160,476 | €155,301 | -€5,174 | -3.2% |
| Equity | 10/15 | €36,542 | €58,489 | +€21,947 | +60.1% |
| Contributions | 10/11 | €44,093 | €44,093 | = | 0.0% |
| Contributions outside capital | 11 | €44,093 | €44,093 | = | 0.0% |
| Other | 1109/19 | €44,093 | €44,093 | = | 0.0% |
| Reserves | 13 | €4,409 | €14,396 | +€9,986 | +226% |
| Non-distributable reserves | 130/1 | €4,409 | €4,409 | = | 0.0% |
| Reserves not available under the articles | 1311 | €4,409 | €4,409 | = | 0.0% |
| Distributable reserves | 133 | - | €9,986 | +€9,986 | |
| Profit (loss) carried forward | 14 | -€11,961 | - | +€11,961 | |
| Amounts payable | 17/49 | €123,934 | €96,812 | -€27,122 | -21.9% |
| Amounts payable after more than one year | 17 | €30,775 | €23,038 | -€7,738 | -25.1% |
| Financial debts | 170/4 | €30,775 | €23,038 | -€7,738 | -25.1% |
| Amounts payable within one year | 42/48 | €91,187 | €69,906 | -€21,282 | -23.3% |
| Current portion of amounts payable after more than one year | 42 | €7,419 | €7,738 | +€319 | +4.3% |
| Trade debts | 44 | €24,805 | €23,337 | -€1,468 | -5.9% |
| Suppliers | 440/4 | €24,805 | €23,337 | -€1,468 | -5.9% |
| Taxes, remuneration and social security | 45 | €3,182 | €7,622 | +€4,440 | +140% |
| Taxes | 450/3 | €3,182 | €7,622 | +€4,440 | +140% |
| Other amounts payable | 47/48 | €55,782 | €31,209 | -€24,573 | -44.1% |
| Accrued charges and deferred income | 492/3 | €1,971 | €3,869 | +€1,898 | +96.3% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €5,957 | €12,632 | +€6,675 | +112% |
| Other operating charges | 640/8 | €1,868 | €1,939 | +€71 | +3.8% |
| Gross operating margin | 9900 | €30,662 | €41,465 | +€10,803 | +35.2% |
| Operating profit (loss) | 9901 | €22,837 | €26,894 | +€4,057 | +17.8% |
| Financial income | 75/76B | €49 | €33 | -€16 | -33.2% |
| Recurring financial income | 75 | €49 | €33 | -€16 | -33.2% |
| Financial charges | 65/66B | €3,957 | €2,777 | -€1,180 | -29.8% |
| Recurring financial charges | 65 | €3,957 | €2,777 | -€1,180 | -29.8% |
| Profit (loss) for the period before taxes | 9903 | €18,930 | €24,150 | +€5,220 | +27.6% |
| Income taxes | 67/77 | €54 | €2,203 | +€2,149 | +3,960% |
| Profit (loss) for the period | 9904 | €18,876 | €21,947 | +€3,071 | +16.3% |
| Profit (loss) for the period to be appropriated | 9905 | €18,876 | €21,947 | +€3,071 | +16.3% |
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 19 October 2026 via checked.be.