VDH HABITAT: what changed
VDH HABITAT
Largest movements
- Cash +€47,833
up €47,833 (+3,457%), from €1,384 to €49,216
mainly Accrued charges and deferred income (+€60,376) and Receivables within one year (+€33,723)
- Receivables within one year -€33,723
down €33,723 (-64.8%), from €52,068 to €18,345
of which Trade receivables: -€23,251
- Tangible fixed assets -€8,432
down €8,432 (-23.4%), from €36,096 to €27,664
of which Furniture and vehicles: -€5,854
- Accrued charges and deferred income +€60,376
new in 2023: €60,376
- Advances received -€25,726
no longer reported in 2023 (was €25,726)
- Profit (loss) carried forward -€17,267
down €17,267 (-121%), from -€14,288 to -€31,556
- Trade debts -€16,589
down €16,589 (-66.1%), from €25,103 to €8,513
- Tax, wage and social debts +€10,779
up €10,779 (+113%), from €9,567 to €20,346
of which Remuneration and social security: +€10,399
- Gross operating margin +€30,564
up €30,564 (+81.0%), from €37,756 to €68,320
- Staff costs +€15,745
up €15,745 (+33.0%), from €47,647 to €63,392
- Other operating charges +€8,507
up €8,507 (+1,056%), from €806 to €9,313
- Depreciation +€4,856
up €4,856 (+107%), from €4,560 to €9,416
- Financial charges +€1,881
up €1,881 (+138%), from €1,366 to €3,247
Change in the result, 2022 to 2023
For each income-statement line you see the change as its effect on the result. Higher costs lower the result, higher income raises it.
Derived cash bridge
The bridge is derived from the 2022 and 2023 balance sheets and the 2023 result. There is no filed cash-flow statement. You see where the money came from and where it went.
Every line side by side
| Line | Code | 2022 | 2023 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €90,913 | €96,793 | +€5,880 | +6.5% |
| Fixed assets | 21/28 | €36,146 | €27,714 | -€8,432 | -23.3% |
| Tangible fixed assets | 22/27 | €36,096 | €27,664 | -€8,432 | -23.4% |
| Land and buildings | 22 | €313 | €193 | -€120 | -38.2% |
| Plant, machinery and equipment | 23 | €3,677 | €1,220 | -€2,458 | -66.8% |
| Furniture and vehicles | 24 | €32,105 | €26,251 | -€5,854 | -18.2% |
| Financial fixed assets | 28 | €50 | €50 | = | 0.0% |
| Current assets | 29/58 | €54,768 | €69,079 | +€14,311 | +26.1% |
| Amounts receivable within one year | 40/41 | €52,068 | €18,345 | -€33,723 | -64.8% |
| Trade receivables | 40 | €39,079 | €15,828 | -€23,251 | -59.5% |
| Other amounts receivable | 41 | €12,989 | €2,517 | -€10,472 | -80.6% |
| Cash at bank and in hand | 54/58 | €1,384 | €49,216 | +€47,833 | +3,457% |
| Deferred charges and accrued income | 490/1 | €1,316 | €1,518 | +€202 | +15.3% |
| Total equity and liabilities | 10/49 | €90,913 | €96,793 | +€5,880 | +6.5% |
| Equity | 10/15 | -€6,228 | -€23,496 | -€17,267 | -277% |
| Contributions | 10/11 | €6,200 | €6,200 | = | 0.0% |
| Reserves | 13 | €1,860 | €1,860 | = | 0.0% |
| Non-distributable reserves | 130/1 | €1,860 | €1,860 | = | 0.0% |
| Reserves not available under the articles | 1311 | €1,860 | €1,860 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€14,288 | -€31,556 | -€17,267 | -121% |
| Amounts payable | 17/49 | €97,141 | €120,288 | +€23,147 | +23.8% |
| Amounts payable after more than one year | 17 | €30,946 | €26,201 | -€4,746 | -15.3% |
| Financial debts | 170/4 | €30,946 | €26,201 | -€4,746 | -15.3% |
| Amounts payable within one year | 42/48 | €66,195 | €33,712 | -€32,484 | -49.1% |
| Current portion of amounts payable after more than one year | 42 | €5,016 | €4,746 | -€270 | -5.4% |
| Trade debts | 44 | €25,103 | €8,513 | -€16,589 | -66.1% |
| Suppliers | 440/4 | €25,103 | €8,513 | -€16,589 | -66.1% |
| Advances received on contracts in progress | 46 | €25,726 | - | -€25,726 | |
| Taxes, remuneration and social security | 45 | €9,567 | €20,346 | +€10,779 | +113% |
| Taxes | 450/3 | €5,522 | €5,902 | +€380 | +6.9% |
| Remuneration and social security | 454/9 | €4,046 | €14,445 | +€10,399 | +257% |
| Other amounts payable | 47/48 | €784 | €106 | -€677 | -86.4% |
| Accrued charges and deferred income | 492/3 | - | €60,376 | +€60,376 | |
| Remuneration, social security and pensions | 62 | €47,647 | €63,392 | +€15,745 | +33.0% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €4,560 | €9,416 | +€4,856 | +107% |
| Other operating charges | 640/8 | €806 | €9,313 | +€8,507 | +1,056% |
| Gross operating margin | 9900 | €37,756 | €68,320 | +€30,564 | +81.0% |
| Operating profit (loss) | 9901 | -€15,256 | -€13,800 | +€1,456 | +9.5% |
| Financial income | 75/76B | €1 | €11 | +€10 | +737% |
| Recurring financial income | 75 | €1 | €11 | +€10 | +737% |
| Financial charges | 65/66B | €1,366 | €3,247 | +€1,881 | +138% |
| Recurring financial charges | 65 | €1,366 | €3,247 | +€1,881 | +138% |
| Profit (loss) for the period before taxes | 9903 | -€16,620 | -€17,035 | -€415 | -2.5% |
| Income taxes | 67/77 | €13 | €232 | +€219 | +1,737% |
| Profit (loss) for the period | 9904 | -€16,633 | -€17,267 | -€635 | -3.8% |
| Profit (loss) for the period to be appropriated | 9905 | -€16,633 | -€17,267 | -€635 | -3.8% |
Next steps
Calculation and sources
Source: filed annual accounts (NBB), financial years ended 31 December 2022 and 31 December 2023. Green is a favourable move for that line, red an unfavourable one. Prepared on 6 November 2026 via checked.be.