VDBM-INTERIEUR: 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.
VDBM-INTERIEUR
Largest movements
- Tangible fixed assets -€31,860
down €31,860 (-26.8%), from €119,076 to €87,216
of which Plant, machinery and equipment: -€21,240
- Stocks and contracts -€12,000
down €12,000 (-8.9%), from €135,000 to €123,000
of which Stocks: -€8,000
- Receivables within one year +€11,115
up €11,115 (+134%), from €8,304 to €19,420
of which Trade receivables: +€16,135
- Cash +€9,674
up €9,674 (+2,767%), from €350 to €10,024
mainly Depreciation (+€32,860) and Stocks and contracts (+€12,000)
- Debts after one year -€21,369
down €21,369 (-32.8%), from €65,074 to €43,704
- Trade debts -€8,992
down €8,992 (-89.9%), from €10,003 to €1,011
- Tax, wage and social debts +€7,023
new in 2024: €7,023
- Reserves +€5,315
up €5,315 (+209%), from €2,544 to €7,860
- Accrued charges and deferred income -€3,926
down €3,926 (-65.4%), from €6,000 to €2,074
- Gross operating margin +€43,584
up €43,584 (+480%), from €9,085 to €52,669
- Depreciation +€28,900
up €28,900 (+730%), from €3,960 to €32,860
- Financial charges +€10,050
up €10,050 (+403%), from €2,497 to €12,546
- Taxes +€890
new in 2024: €890
- Financial income -€811
down €811 (-99.6%), from €814 to €3
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 | €269,717 | €244,562 | -€25,155 | -9.3% |
| Fixed assets | 21/28 | €124,073 | €91,213 | -€32,860 | -26.5% |
| Intangible fixed assets | 21 | €4,997 | €3,997 | -€1,000 | -20.0% |
| Tangible fixed assets | 22/27 | €119,076 | €87,216 | -€31,860 | -26.8% |
| Plant, machinery and equipment | 23 | €62,365 | €41,125 | -€21,240 | -34.1% |
| Furniture and vehicles | 24 | €56,710 | €46,090 | -€10,620 | -18.7% |
| Current assets | 29/58 | €145,644 | €153,349 | +€7,705 | +5.3% |
| Stocks and contracts in progress | 3 | €135,000 | €123,000 | -€12,000 | -8.9% |
| Stocks | 30/36 | €131,000 | €123,000 | -€8,000 | -6.1% |
| Contracts in progress | 37 | €4,000 | €0 | -€4,000 | -100% |
| Amounts receivable within one year | 40/41 | €8,304 | €19,420 | +€11,115 | +134% |
| Trade receivables | 40 | €3,285 | €19,420 | +€16,135 | +491% |
| Other amounts receivable | 41 | €5,019 | €0 | -€5,019 | -100% |
| Cash at bank and in hand | 54/58 | €350 | €10,024 | +€9,674 | +2,767% |
| Deferred charges and accrued income | 490/1 | €1,990 | €906 | -€1,085 | -54.5% |
| Total equity and liabilities | 10/49 | €269,717 | €244,562 | -€25,155 | -9.3% |
| Equity | 10/15 | €7,544 | €12,860 | +€5,315 | +70.5% |
| Contributions | 10/11 | €5,000 | €5,000 | = | 0.0% |
| Reserves | 13 | €2,544 | €7,860 | +€5,315 | +209% |
| Distributable reserves | 133 | €2,544 | €7,860 | +€5,315 | +209% |
| Amounts payable | 17/49 | €262,173 | €231,702 | -€30,471 | -11.6% |
| Amounts payable after more than one year | 17 | €65,074 | €43,704 | -€21,369 | -32.8% |
| Financial debts | 170/4 | €65,074 | €43,704 | -€21,369 | -32.8% |
| Amounts payable within one year | 42/48 | €191,099 | €185,924 | -€5,175 | -2.7% |
| Current portion of amounts payable after more than one year | 42 | €20,954 | €21,349 | +€395 | +1.9% |
| Financial debts | 43 | €100,000 | €100,000 | = | 0.0% |
| Credit institutions | 430/8 | €100,000 | €100,000 | = | 0.0% |
| Trade debts | 44 | €10,003 | €1,011 | -€8,992 | -89.9% |
| Suppliers | 440/4 | €10,003 | €1,011 | -€8,992 | -89.9% |
| Taxes, remuneration and social security | 45 | - | €7,023 | +€7,023 | |
| Taxes | 450/3 | - | €7,023 | +€7,023 | |
| Other amounts payable | 47/48 | €60,142 | €56,541 | -€3,601 | -6.0% |
| Accrued charges and deferred income | 492/3 | €6,000 | €2,074 | -€3,926 | -65.4% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €3,960 | €32,860 | +€28,900 | +730% |
| Other operating charges | 640/8 | €898 | €1,060 | +€163 | +18.1% |
| Gross operating margin | 9900 | €9,085 | €52,669 | +€43,584 | +480% |
| Operating profit (loss) | 9901 | €4,227 | €18,748 | +€14,521 | +344% |
| Financial income | 75/76B | €814 | €3 | -€811 | -99.6% |
| Recurring financial income | 75 | €814 | €3 | -€811 | -99.6% |
| Financial charges | 65/66B | €2,497 | €12,546 | +€10,050 | +403% |
| Recurring financial charges | 65 | €2,497 | €12,546 | +€10,050 | +403% |
| Profit (loss) for the period before taxes | 9903 | €2,544 | €6,205 | +€3,661 | +144% |
| Income taxes | 67/77 | - | €890 | +€890 | |
| Profit (loss) for the period | 9904 | €2,544 | €5,315 | +€2,771 | +109% |
| Profit (loss) for the period to be appropriated | 9905 | €2,544 | €5,315 | +€2,771 | +109% |
Source: filed annual accounts (NBB), financial years ended 30 September 2023 and 30 September 2024. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 20 October 2026 via checked.be.