VDA CLEAN: 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.
VDA CLEAN
Largest movements
- Receivables within one year +€22,965
up €22,965 (+118%), from €19,401 to €42,366
of which Trade receivables: +€23,794
- Cash +€21,796
up €21,796 (+47.9%), from €45,512 to €67,308
mainly Tax, wage and social debts (+€33,419) and Net result for the year (+€28,673)
- Tangible fixed assets +€9,070
up €9,070 (+117%), from €7,780 to €16,850
of which Furniture and vehicles: +€6,816
- Intangible fixed assets +€6,552
new in 2025: €6,552
- Tax, wage and social debts +€33,419
up €33,419 (+179%), from €18,687 to €52,106
of which Remuneration and social security: +€24,002
- Other debts +€28,530
up €28,530 (+447%), from €6,379 to €34,908
- Gross operating margin +€117,830
up €117,830 (+136%), from €86,691 to €204,521
- Staff costs +€98,903
up €98,903 (+177%), from €55,842 to €154,746
- Depreciation +€7,003
up €7,003 (+305%), from €2,297 to €9,300
- Taxes +€2,550
up €2,550 (+46.2%), from €5,522 to €8,072
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 | €73,616 | €134,946 | +€61,330 | +83.3% |
| Fixed assets | 21/28 | €7,780 | €23,402 | +€15,622 | +201% |
| Intangible fixed assets | 21 | - | €6,552 | +€6,552 | |
| Tangible fixed assets | 22/27 | €7,780 | €16,850 | +€9,070 | +117% |
| Land and buildings | 22 | €5,654 | €4,324 | -€1,330 | -23.5% |
| Plant, machinery and equipment | 23 | €926 | €4,510 | +€3,584 | +387% |
| Furniture and vehicles | 24 | €1,200 | €8,016 | +€6,816 | +568% |
| Current assets | 29/58 | €65,836 | €111,544 | +€45,708 | +69.4% |
| Amounts receivable within one year | 40/41 | €19,401 | €42,366 | +€22,965 | +118% |
| Trade receivables | 40 | €16,295 | €40,089 | +€23,794 | +146% |
| Other amounts receivable | 41 | €3,106 | €2,277 | -€830 | -26.7% |
| Cash at bank and in hand | 54/58 | €45,512 | €67,308 | +€21,796 | +47.9% |
| Deferred charges and accrued income | 490/1 | €923 | €1,870 | +€947 | +103% |
| Total equity and liabilities | 10/49 | €73,616 | €134,946 | +€61,330 | +83.3% |
| Equity | 10/15 | €44,192 | €44,302 | +€110 | +0.2% |
| Contributions | 10/11 | €5,000 | €5,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €39,192 | €39,302 | +€110 | +0.3% |
| Amounts payable | 17/49 | €29,424 | €90,644 | +€61,220 | +208% |
| Amounts payable within one year | 42/48 | €29,339 | €90,644 | +€61,305 | +209% |
| Trade debts | 44 | €4,274 | €3,630 | -€644 | -15.1% |
| Suppliers | 440/4 | €4,274 | €3,630 | -€644 | -15.1% |
| Advances received on contracts in progress | 46 | €0 | - | = | |
| Taxes, remuneration and social security | 45 | €18,687 | €52,106 | +€33,419 | +179% |
| Taxes | 450/3 | €12,959 | €22,376 | +€9,417 | +72.7% |
| Remuneration and social security | 454/9 | €5,728 | €29,730 | +€24,002 | +419% |
| Other amounts payable | 47/48 | €6,379 | €34,908 | +€28,530 | +447% |
| Accrued charges and deferred income | 492/3 | €85 | €0 | -€85 | -100% |
| Non-recurring operating income | 76A | €1,216 | €0 | -€1,216 | -100% |
| Remuneration, social security and pensions | 62 | €55,842 | €154,746 | +€98,903 | +177% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €2,297 | €9,300 | +€7,003 | +305% |
| Other operating charges | 640/8 | €1,575 | €1,884 | +€309 | +19.6% |
| Gross operating margin | 9900 | €86,691 | €204,521 | +€117,830 | +136% |
| Operating profit (loss) | 9901 | €26,976 | €38,591 | +€11,615 | +43.1% |
| Financial income | 75/76B | €85 | €133 | +€48 | +55.9% |
| Recurring financial income | 75 | €85 | €133 | +€48 | +55.9% |
| Financial charges | 65/66B | €1,829 | €1,979 | +€150 | +8.2% |
| Recurring financial charges | 65 | €1,829 | €1,979 | +€150 | +8.2% |
| Profit (loss) for the period before taxes | 9903 | €25,232 | €36,745 | +€11,513 | +45.6% |
| Income taxes | 67/77 | €5,522 | €8,072 | +€2,550 | +46.2% |
| Profit (loss) for the period | 9904 | €19,710 | €28,673 | +€8,962 | +45.5% |
| Profit (loss) for the period to be appropriated | 9905 | €19,710 | €28,673 | +€8,962 | +45.5% |
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 25 October 2026 via checked.be.