VDMV SANIRENT: 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.
VDMV SANIRENT
Largest movements
- Tangible fixed assets -€8,400
down €8,400 (-31.5%), from €26,649 to €18,249
of which Furniture and vehicles: -€6,000
- Cash -€8,251
down €8,251 (-51.2%), from €16,102 to €7,851
mainly Debts after one year (-€8,458) and Trade debts (-€7,763)
- Receivables within one year -€2,039
down €2,039 (-12.4%), from €16,386 to €14,347
of which Trade receivables: -€5,108
- Deferred charges and accrued income -€708
down €708 (-20.3%), from €3,492 to €2,784
- Debts after one year -€8,458
down €8,458 (-50.6%), from €16,706 to €8,248
- Trade debts -€7,763
down €7,763 (-81.3%), from €9,549 to €1,787
- Reserves -€4,905
down €4,905 (-35.5%), from €13,836 to €8,931
- Tax, wage and social debts +€1,738
new in 2024: €1,738
- Gross operating margin -€13,168
down €13,168 (-65.8%), from €19,999 to €6,831
- Other operating charges +€390
up €390 (+21.8%), from €1,788 to €2,178
- Financial charges +€278
up €278 (+44.7%), from €622 to €900
- Depreciation +€222
up €222 (+2.7%), from €8,178 to €8,400
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 | €67,114 | €47,762 | -€19,352 | -28.8% |
| Fixed assets | 21/28 | €31,134 | €22,781 | -€8,353 | -26.8% |
| Tangible fixed assets | 22/27 | €26,649 | €18,249 | -€8,400 | -31.5% |
| Land and buildings | 22 | €2,639 | €2,639 | = | 0.0% |
| Plant, machinery and equipment | 23 | €11,402 | €9,002 | -€2,400 | -21.0% |
| Furniture and vehicles | 24 | €12,608 | €6,608 | -€6,000 | -47.6% |
| Financial fixed assets | 28 | €4,485 | €4,532 | +€47 | +1.1% |
| Current assets | 29/58 | €35,980 | €24,981 | -€10,999 | -30.6% |
| Amounts receivable within one year | 40/41 | €16,386 | €14,347 | -€2,039 | -12.4% |
| Trade receivables | 40 | €12,407 | €7,299 | -€5,108 | -41.2% |
| Other amounts receivable | 41 | €3,979 | €7,047 | +€3,068 | +77.1% |
| Cash at bank and in hand | 54/58 | €16,102 | €7,851 | -€8,251 | -51.2% |
| Deferred charges and accrued income | 490/1 | €3,492 | €2,784 | -€708 | -20.3% |
| Total equity and liabilities | 10/49 | €67,114 | €47,762 | -€19,352 | -28.8% |
| Equity | 10/15 | €32,436 | €27,531 | -€4,905 | -15.1% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €13,836 | €8,931 | -€4,905 | -35.5% |
| Distributable reserves | 133 | €13,836 | €8,931 | -€4,905 | -35.5% |
| Amounts payable | 17/49 | €34,677 | €20,231 | -€14,447 | -41.7% |
| Amounts payable after more than one year | 17 | €16,706 | €8,248 | -€8,458 | -50.6% |
| Financial debts | 170/4 | €16,706 | €8,248 | -€8,458 | -50.6% |
| Amounts payable within one year | 42/48 | €17,924 | €11,982 | -€5,942 | -33.1% |
| Current portion of amounts payable after more than one year | 42 | €8,237 | €8,458 | +€221 | +2.7% |
| Trade debts | 44 | €9,549 | €1,787 | -€7,763 | -81.3% |
| Suppliers | 440/4 | €9,549 | €1,787 | -€7,763 | -81.3% |
| Advances received on contracts in progress | 46 | €138 | - | -€138 | |
| Taxes, remuneration and social security | 45 | - | €1,738 | +€1,738 | |
| Taxes | 450/3 | - | €1,738 | +€1,738 | |
| Accrued charges and deferred income | 492/3 | €47 | - | -€47 | |
| Remuneration, social security and pensions | 62 | €408 | €324 | -€83 | -20.4% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €8,178 | €8,400 | +€222 | +2.7% |
| Other operating charges | 640/8 | €1,788 | €2,178 | +€390 | +21.8% |
| Gross operating margin | 9900 | €19,999 | €6,831 | -€13,168 | -65.8% |
| Operating profit (loss) | 9901 | €9,624 | -€4,072 | -€13,697 | |
| Financial income | 75/76B | €144 | €67 | -€76 | -53.1% |
| Recurring financial income | 75 | €144 | €67 | -€76 | -53.1% |
| Financial charges | 65/66B | €622 | €900 | +€278 | +44.7% |
| Recurring financial charges | 65 | €622 | €900 | +€278 | +44.7% |
| Profit (loss) for the period before taxes | 9903 | €9,146 | -€4,905 | -€14,051 | |
| Income taxes | 67/77 | €1 | - | -€1 | |
| Profit (loss) for the period | 9904 | €9,145 | -€4,905 | -€14,050 | |
| Profit (loss) for the period to be appropriated | 9905 | €9,145 | -€4,905 | -€14,050 |
Source: filed annual accounts (NBB), financial years ended 31 December 2023 and 31 December 2024. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 30 October 2026 via checked.be.