VDH event support: 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.
VDH event support
Largest movements
- Receivables within one year +€27,983
up €27,983 (+173%), from €16,202 to €44,185
of which Trade receivables: +€29,618
- Cash -€23,292
down €23,292 (-43.9%), from €53,083 to €29,790
mainly Receivables within one year (-€27,983) and Net result for the year (-€3,653)
- Tangible fixed assets -€10,229
down €10,229 (-87.6%), from €11,683 to €1,454
- Financial fixed assets +€5,000
up €5,000 (+250%), from €2,000 to €7,000
- Deferred charges and accrued income -€1,340
no longer reported in 2025 (was €1,340)
- Tax, wage and social debts +€5,077
up €5,077 (+152%), from €3,337 to €8,413
- Profit (loss) carried forward -€3,653
new in 2025: -€3,653
- Other debts -€3,399
down €3,399 (-32.3%), from €10,517 to €7,118
- Gross operating margin -€33,538
down €33,538, from €31,549 to -€1,989
- Taxes -€7,865
down €7,865 (-97.8%), from €8,040 to €174
- Depreciation -€2,582
down €2,582 (-88.1%), from €2,932 to €350
- Other operating charges +€693
up €693 (+217%), from €320 to €1,013
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 | €84,308 | €82,430 | -€1,878 | -2.2% |
| Fixed assets | 21/28 | €13,683 | €8,454 | -€5,229 | -38.2% |
| Tangible fixed assets | 22/27 | €11,683 | €1,454 | -€10,229 | -87.6% |
| Plant, machinery and equipment | 23 | €11,683 | €1,454 | -€10,229 | -87.6% |
| Financial fixed assets | 28 | €2,000 | €7,000 | +€5,000 | +250% |
| Current assets | 29/58 | €70,625 | €73,976 | +€3,351 | +4.7% |
| Amounts receivable within one year | 40/41 | €16,202 | €44,185 | +€27,983 | +173% |
| Trade receivables | 40 | €14,242 | €43,860 | +€29,618 | +208% |
| Other amounts receivable | 41 | €1,960 | €326 | -€1,635 | -83.4% |
| Cash at bank and in hand | 54/58 | €53,083 | €29,790 | -€23,292 | -43.9% |
| Deferred charges and accrued income | 490/1 | €1,340 | - | -€1,340 | |
| Total equity and liabilities | 10/49 | €84,308 | €82,430 | -€1,878 | -2.2% |
| Equity | 10/15 | €70,189 | €66,536 | -€3,653 | -5.2% |
| Contributions | 10/11 | €5,000 | €5,000 | = | 0.0% |
| Reserves | 13 | €65,189 | €65,189 | = | 0.0% |
| Distributable reserves | 133 | €65,189 | €65,189 | = | 0.0% |
| Profit (loss) carried forward | 14 | - | -€3,653 | -€3,653 | |
| Amounts payable | 17/49 | €14,119 | €15,894 | +€1,775 | +12.6% |
| Amounts payable within one year | 42/48 | €14,109 | €15,894 | +€1,785 | +12.7% |
| Trade debts | 44 | €255 | €363 | +€108 | +42.4% |
| Suppliers | 440/4 | €255 | €363 | +€108 | +42.4% |
| Taxes, remuneration and social security | 45 | €3,337 | €8,413 | +€5,077 | +152% |
| Taxes | 450/3 | €3,337 | €8,413 | +€5,077 | +152% |
| Other amounts payable | 47/48 | €10,517 | €7,118 | -€3,399 | -32.3% |
| Accrued charges and deferred income | 492/3 | €10 | - | -€10 | |
| Non-recurring operating income | 76A | - | €121 | +€121 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €2,932 | €350 | -€2,582 | -88.1% |
| Other operating charges | 640/8 | €320 | €1,013 | +€693 | +217% |
| Gross operating margin | 9900 | €31,549 | -€1,989 | -€33,538 | |
| Operating profit (loss) | 9901 | €28,298 | -€3,352 | -€31,650 | |
| Financial charges | 65/66B | €125 | €127 | +€2 | +1.3% |
| Recurring financial charges | 65 | €125 | €127 | +€2 | +1.3% |
| Profit (loss) for the period before taxes | 9903 | €28,173 | -€3,479 | -€31,651 | |
| Income taxes | 67/77 | €8,040 | €174 | -€7,865 | -97.8% |
| Profit (loss) for the period | 9904 | €20,133 | -€3,653 | -€23,786 | |
| Profit (loss) for the period to be appropriated | 9905 | €20,133 | -€3,653 | -€23,786 |
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 15 October 2026 via checked.be.