VDKL: what changed
Two fiscal 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.
VDKL
Largest movements
- Tangible fixed assets +€11,941
new in 2024: €11,941
- Cash -€6,763
down €6,763 (-97.4%), from €6,946 to €183
mainly Trade debts (-€31,908) and Investment in fixed assets (net) (-€13,853)
- Receivables within one year -€4,081
down €4,081 (-35.1%), from €11,629 to €7,548
of which Trade receivables: -€3,581
- Formation expenses -€225
down €225 (-65.2%), from €345 to €120
- Trade debts -€31,908
down €31,908 (-83.0%), from €38,430 to €6,522
- Other debts +€26,628
new in 2024: €26,628
- Profit (loss) carried forward +€3,286
up €3,286 (+10.9%), from -€30,170 to -€26,884
- Tax, wage and social debts +€2,481
up €2,481 (+28.3%), from €8,776 to €11,257
- Accrued charges and deferred income +€385
up €385 (+100.3%), from €384 to €769
- Other operating charges -€6,220
down €6,220 (-51.0%), from €12,202 to €5,982
- Gross operating margin +€2,049
up €2,049 (+21.5%), from €9,518 to €11,567
- Depreciation +€1,913
up €1,913 (+854.0%), from €224 to €2,137
- Financial charges -€412
down €412 (-71.8%), from €574 to €162
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.
Cash bridge derived
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 | €18,920 | €19,792 | +€872 | +4.6% |
| Formation expenses | 20 | €345 | €120 | -€225 | -65.2% |
| Fixed assets | 21/28 | - | €11,941 | +€11,941 | |
| Tangible fixed assets | 22/27 | - | €11,941 | +€11,941 | |
| Furniture and vehicles | 24 | - | €11,941 | +€11,941 | |
| Current assets | 29/58 | €18,575 | €7,731 | -€10,844 | -58.4% |
| Amounts receivable within one year | 40/41 | €11,629 | €7,548 | -€4,081 | -35.1% |
| Trade receivables | 40 | €10,827 | €7,246 | -€3,581 | -33.1% |
| Other amounts receivable | 41 | €802 | €302 | -€500 | -62.3% |
| Cash at bank and in hand | 54/58 | €6,946 | €183 | -€6,763 | -97.4% |
| Total equity and liabilities | 10/49 | €18,920 | €19,792 | +€872 | +4.6% |
| Equity | 10/15 | -€28,670 | -€25,384 | +€3,286 | +11.5% |
| Contributions | 10/11 | €1,500 | €1,500 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€30,170 | -€26,884 | +€3,286 | +10.9% |
| Amounts payable | 17/49 | €47,590 | €45,176 | -€2,414 | -5.1% |
| Amounts payable within one year | 42/48 | €47,206 | €44,407 | -€2,799 | -5.9% |
| Trade debts | 44 | €38,430 | €6,522 | -€31,908 | -83.0% |
| Suppliers | 440/4 | €38,430 | €6,522 | -€31,908 | -83.0% |
| Taxes, remuneration and social security | 45 | €8,776 | €11,257 | +€2,481 | +28.3% |
| Taxes | 450/3 | €8,776 | €11,257 | +€2,481 | +28.3% |
| Other amounts payable | 47/48 | - | €26,628 | +€26,628 | |
| Accrued charges and deferred income | 492/3 | €384 | €769 | +€385 | +100.3% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €224 | €2,137 | +€1,913 | +854.0% |
| Other operating charges | 640/8 | €12,202 | €5,982 | -€6,220 | -51.0% |
| Gross operating margin | 9900 | €9,518 | €11,567 | +€2,049 | +21.5% |
| Operating profit (loss) | 9901 | -€2,908 | €3,448 | +€6,356 | |
| Financial charges | 65/66B | €574 | €162 | -€412 | -71.8% |
| Recurring financial charges | 65 | €574 | €162 | -€412 | -71.8% |
| Profit (loss) for the period before taxes | 9903 | -€3,482 | €3,286 | +€6,768 | |
| Profit (loss) for the period | 9904 | -€3,482 | €3,286 | +€6,768 | |
| Profit (loss) for the period to be appropriated | 9905 | -€3,482 | €3,286 | +€6,768 |
Source: filed annual accounts (NBB), fiscal years ended 31 December 2023 and 31 December 2024. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 29 September 2026 via checked.be.