VDD Living: 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.
VDD Living
Largest movements
- Stocks and contracts -€12,997
down €12,997 (-46.0%), from €28,283 to €15,286
- Tangible fixed assets -€5,616
down €5,616 (-26.0%), from €21,635 to €16,019
of which Furniture and vehicles: -€5,196
- Cash +€5,219
up €5,219 (+129%), from €4,061 to €9,280
mainly Stocks and contracts (+€12,997) and Depreciation (+€6,183)
- Receivables within one year -€4,282
down €4,282 (-84.6%), from €5,064 to €782
of which Trade receivables: -€4,216
- Deferred charges and accrued income -€3,362
down €3,362 (-87.2%), from €3,857 to €494
- Profit (loss) carried forward -€11,729
down €11,729 (-63.0%), from -€18,604 to -€30,333
- Other debts -€7,055
down €7,055 (-10.7%), from €65,657 to €58,602
- Trade debts -€6,651
down €6,651 (-54.1%), from €12,301 to €5,651
- Tax, wage and social debts +€3,742
up €3,742 (+2,964%), from €126 to €3,868
of which Taxes: +€2,242
- Other operating charges -€1,245
down €1,245 (-74.9%), from €1,664 to €418
- Gross operating margin -€681
down €681 (-17.0%), from -€4,013 to -€4,694
- Financial charges -€335
down €335 (-53.3%), from €627 to €293
- Depreciation +€69
up €69 (+1.1%), from €6,114 to €6,183
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 | €64,481 | €42,876 | -€21,606 | -33.5% |
| Formation expenses | 20 | €431 | €65 | -€367 | -85.0% |
| Fixed assets | 21/28 | €22,785 | €16,969 | -€5,816 | -25.5% |
| Intangible fixed assets | 21 | €250 | €50 | -€200 | -80.0% |
| Tangible fixed assets | 22/27 | €21,635 | €16,019 | -€5,616 | -26.0% |
| Plant, machinery and equipment | 23 | €924 | €504 | -€420 | -45.5% |
| Furniture and vehicles | 24 | €20,711 | €15,515 | -€5,196 | -25.1% |
| Financial fixed assets | 28 | €900 | €900 | = | 0.0% |
| Current assets | 29/58 | €41,265 | €25,842 | -€15,423 | -37.4% |
| Stocks and contracts in progress | 3 | €28,283 | €15,286 | -€12,997 | -46.0% |
| Stocks | 30/36 | €28,283 | €15,286 | -€12,997 | -46.0% |
| Amounts receivable within one year | 40/41 | €5,064 | €782 | -€4,282 | -84.6% |
| Trade receivables | 40 | €4,968 | €753 | -€4,216 | -84.8% |
| Other amounts receivable | 41 | €96 | €29 | -€66 | -69.4% |
| Cash at bank and in hand | 54/58 | €4,061 | €9,280 | +€5,219 | +129% |
| Deferred charges and accrued income | 490/1 | €3,857 | €494 | -€3,362 | -87.2% |
| Total equity and liabilities | 10/49 | €64,481 | €42,876 | -€21,606 | -33.5% |
| Equity | 10/15 | -€13,604 | -€25,333 | -€11,729 | -86.2% |
| Contributions | 10/11 | €5,000 | €5,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€18,604 | -€30,333 | -€11,729 | -63.0% |
| Amounts payable | 17/49 | €78,085 | €68,208 | -€9,877 | -12.6% |
| Amounts payable within one year | 42/48 | €78,085 | €68,121 | -€9,964 | -12.8% |
| Trade debts | 44 | €12,301 | €5,651 | -€6,651 | -54.1% |
| Suppliers | 440/4 | €12,301 | €5,651 | -€6,651 | -54.1% |
| Taxes, remuneration and social security | 45 | €126 | €3,868 | +€3,742 | +2,964% |
| Taxes | 450/3 | €126 | €2,368 | +€2,242 | +1,776% |
| Remuneration and social security | 454/9 | - | €1,500 | +€1,500 | |
| Other amounts payable | 47/48 | €65,657 | €58,602 | -€7,055 | -10.7% |
| Accrued charges and deferred income | 492/3 | - | €87 | +€87 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €6,114 | €6,183 | +€69 | +1.1% |
| Other operating charges | 640/8 | €1,664 | €418 | -€1,245 | -74.9% |
| Gross operating margin | 9900 | -€4,013 | -€4,694 | -€681 | -17.0% |
| Operating profit (loss) | 9901 | -€11,790 | -€11,295 | +€495 | +4.2% |
| Financial income | 75/76B | €0 | €0 | -€0 | -100% |
| Recurring financial income | 75 | €0 | €0 | -€0 | -100% |
| Financial charges | 65/66B | €627 | €293 | -€335 | -53.3% |
| Recurring financial charges | 65 | €627 | €293 | -€335 | -53.3% |
| Profit (loss) for the period before taxes | 9903 | -€12,418 | -€11,588 | +€830 | +6.7% |
| Income taxes | 67/77 | €126 | €141 | +€15 | +11.6% |
| Profit (loss) for the period | 9904 | -€12,544 | -€11,729 | +€815 | +6.5% |
| Profit (loss) for the period to be appropriated | 9905 | -€12,544 | -€11,729 | +€815 | +6.5% |
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.