VD CLEANING: 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.
VD CLEANING
Largest movements
- Tangible fixed assets -€20,602
down €20,602 (-20.0%), from €102,787 to €82,185
- Cash +€5,798
up €5,798 (+22.9%), from €25,271 to €31,069
mainly Depreciation (+€22,733) and Accrued charges and deferred income (+€1,500)
- Debts after one year -€13,417
down €13,417 (-39.3%), from €34,148 to €20,730
of which Financial debts: -€10,917
- Profit (loss) carried forward -€3,212
down €3,212 (-293%), from -€1,096 to -€4,308
- Accrued charges and deferred income +€1,500
new in 2025: €1,500
- Gross operating margin +€3,927
up €3,927 (+22.5%), from €17,444 to €21,371
- Other operating charges -€2,423
down €2,423 (-76.7%), from €3,157 to €734
- Depreciation +€397
up €397 (+1.8%), from €22,336 to €22,733
- Financial charges -€343
down €343 (-21.5%), from €1,595 to €1,252
- Taxes -€312
down €312 (-66.1%), from €472 to €160
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 | €129,237 | €115,401 | -€13,836 | -10.7% |
| Fixed assets | 21/28 | €102,787 | €82,185 | -€20,602 | -20.0% |
| Tangible fixed assets | 22/27 | €102,787 | €82,185 | -€20,602 | -20.0% |
| Land and buildings | 22 | €39,204 | €30,909 | -€8,294 | -21.2% |
| Plant, machinery and equipment | 23 | €3,405 | €1,234 | -€2,171 | -63.7% |
| Furniture and vehicles | 24 | €60,178 | €50,041 | -€10,138 | -16.8% |
| Current assets | 29/58 | €26,450 | €33,217 | +€6,767 | +25.6% |
| Amounts receivable within one year | 40/41 | €830 | €1,843 | +€1,014 | +122% |
| Trade receivables | 40 | - | €1,815 | +€1,815 | |
| Other amounts receivable | 41 | €830 | €28 | -€801 | -96.6% |
| Cash at bank and in hand | 54/58 | €25,271 | €31,069 | +€5,798 | +22.9% |
| Deferred charges and accrued income | 490/1 | €350 | €305 | -€45 | -12.9% |
| Total equity and liabilities | 10/49 | €129,237 | €115,401 | -€13,836 | -10.7% |
| Equity | 10/15 | €83,004 | €79,792 | -€3,212 | -3.9% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €65,500 | €65,500 | = | 0.0% |
| Distributable reserves | 133 | €65,500 | €65,500 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€1,096 | -€4,308 | -€3,212 | -293% |
| Amounts payable | 17/49 | €46,233 | €35,609 | -€10,624 | -23.0% |
| Amounts payable after more than one year | 17 | €34,148 | €20,730 | -€13,417 | -39.3% |
| Financial debts | 170/4 | €24,148 | €13,230 | -€10,917 | -45.2% |
| Other amounts payable | 178/9 | €10,000 | €7,500 | -€2,500 | -25.0% |
| Amounts payable within one year | 42/48 | €12,086 | €13,379 | +€1,293 | +10.7% |
| Current portion of amounts payable after more than one year | 42 | €10,541 | €10,917 | +€376 | +3.6% |
| Trade debts | 44 | €129 | - | -€129 | |
| Suppliers | 440/4 | €129 | - | -€129 | |
| Taxes, remuneration and social security | 45 | €130 | €533 | +€403 | +309% |
| Taxes | 450/3 | €130 | €533 | +€403 | +309% |
| Other amounts payable | 47/48 | €1,285 | €1,929 | +€643 | +50.0% |
| Accrued charges and deferred income | 492/3 | - | €1,500 | +€1,500 | |
| Non-recurring operating income | 76A | €51,000 | €21,487 | -€29,513 | -57.9% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €22,336 | €22,733 | +€397 | +1.8% |
| Other operating charges | 640/8 | €3,157 | €734 | -€2,423 | -76.7% |
| Gross operating margin | 9900 | €17,444 | €21,371 | +€3,927 | +22.5% |
| Operating profit (loss) | 9901 | -€8,049 | -€2,097 | +€5,952 | +73.9% |
| Financial income | 75/76B | €216 | €297 | +€81 | +37.5% |
| Recurring financial income | 75 | €216 | €297 | +€81 | +37.5% |
| Financial charges | 65/66B | €1,595 | €1,252 | -€343 | -21.5% |
| Recurring financial charges | 65 | €1,595 | €1,252 | -€343 | -21.5% |
| Profit (loss) for the period before taxes | 9903 | -€9,429 | -€3,052 | +€6,377 | +67.6% |
| Income taxes | 67/77 | €472 | €160 | -€312 | -66.1% |
| Profit (loss) for the period | 9904 | -€9,901 | -€3,212 | +€6,689 | +67.6% |
| Profit (loss) for the period to be appropriated | 9905 | -€9,901 | -€3,212 | +€6,689 | +67.6% |
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 19 October 2026 via checked.be.