VDB DETAILING: 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.
VDB DETAILING
Largest movements
- Tangible fixed assets -€19,509
down €19,509 (-95.0%), from €20,527 to €1,018
of which Furniture and vehicles: -€18,638
- Cash -€1,821
down €1,821 (-35.1%), from €5,181 to €3,360
mainly Debts after one year (-€17,739) and Current portion of long-term debt (-€5,258)
- Debts after one year -€17,739
no longer reported in 2025 (was €17,739)
- Current portion of long-term debt -€5,258
no longer reported in 2025 (was €5,258)
- Other debts +€4,044
up €4,044 (+125,994%), from €3 to €4,048
- Profit (loss) carried forward -€2,226
down €2,226 (-1,298%), from -€172 to -€2,397
- Trade debts -€355
down €355 (-16.2%), from €2,187 to €1,832
- Gross operating margin -€7,886
down €7,886 (-88.5%), from €8,911 to €1,025
- Depreciation -€4,828
down €4,828 (-83.9%), from €5,758 to €929
- Financial charges -€477
down €477 (-23.3%), from €2,048 to €1,570
- Taxes -€340
no longer reported in 2025 (was €340)
- Other operating charges -€181
down €181 (-19.3%), from €937 to €756
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 | €28,301 | €7,038 | -€21,264 | -75.1% |
| Fixed assets | 21/28 | €20,527 | €1,018 | -€19,509 | -95.0% |
| Tangible fixed assets | 22/27 | €20,527 | €1,018 | -€19,509 | -95.0% |
| Plant, machinery and equipment | 23 | €1,853 | €982 | -€871 | -47.0% |
| Furniture and vehicles | 24 | €18,675 | €36 | -€18,638 | -99.8% |
| Current assets | 29/58 | €7,774 | €6,019 | -€1,755 | -22.6% |
| Amounts receivable within one year | 40/41 | €2,082 | €2,205 | +€123 | +5.9% |
| Trade receivables | 40 | €422 | €545 | +€123 | +29.0% |
| Other amounts receivable | 41 | €1,660 | €1,660 | = | 0.0% |
| Cash at bank and in hand | 54/58 | €5,181 | €3,360 | -€1,821 | -35.1% |
| Deferred charges and accrued income | 490/1 | €511 | €455 | -€56 | -11.0% |
| Total equity and liabilities | 10/49 | €28,301 | €7,038 | -€21,264 | -75.1% |
| Equity | 10/15 | €2,828 | €603 | -€2,226 | -78.7% |
| Contributions | 10/11 | €3,000 | €3,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€172 | -€2,397 | -€2,226 | -1,298% |
| Amounts payable | 17/49 | €25,473 | €6,435 | -€19,038 | -74.7% |
| Amounts payable after more than one year | 17 | €17,739 | - | -€17,739 | |
| Financial debts | 170/4 | €17,739 | - | -€17,739 | |
| Amounts payable within one year | 42/48 | €7,734 | €6,435 | -€1,299 | -16.8% |
| Current portion of amounts payable after more than one year | 42 | €5,258 | - | -€5,258 | |
| Trade debts | 44 | €2,187 | €1,832 | -€355 | -16.2% |
| Suppliers | 440/4 | €2,187 | €1,832 | -€355 | -16.2% |
| Taxes, remuneration and social security | 45 | €286 | €555 | +€269 | +94.1% |
| Taxes | 450/3 | €286 | €555 | +€269 | +94.1% |
| Other amounts payable | 47/48 | €3 | €4,048 | +€4,044 | +125,994% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €5,758 | €929 | -€4,828 | -83.9% |
| Other operating charges | 640/8 | €937 | €756 | -€181 | -19.3% |
| Gross operating margin | 9900 | €8,911 | €1,025 | -€7,886 | -88.5% |
| Operating profit (loss) | 9901 | €2,216 | -€660 | -€2,876 | |
| Financial income | 75/76B | €0 | €5 | +€5 | +24,800% |
| Recurring financial income | 75 | €0 | €5 | +€5 | +24,800% |
| Financial charges | 65/66B | €2,048 | €1,570 | -€477 | -23.3% |
| Recurring financial charges | 65 | €2,048 | €1,570 | -€477 | -23.3% |
| Profit (loss) for the period before taxes | 9903 | €169 | -€2,226 | -€2,394 | |
| Income taxes | 67/77 | €340 | - | -€340 | |
| Profit (loss) for the period | 9904 | -€172 | -€2,226 | -€2,054 | -1,198% |
| Profit (loss) for the period to be appropriated | 9905 | -€172 | -€2,226 | -€2,054 | -1,198% |
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 24 October 2026 via checked.be.