VDP Constructies: 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.
VDP Constructies
Largest movements
- Cash +€3,278
up €3,278 (+108.1%), from €3,032 to €6,311
mainly Net result for the year (+€8,012) and Depreciation (+€3,276)
- Tangible fixed assets -€2,152
down €2,152 (-33.8%), from €6,363 to €4,211
- Receivables within one year +€1,034
up €1,034 (+9.6%), from €10,790 to €11,824
of which Other amounts receivable: +€8,851
- Profit (loss) carried forward +€8,012
up €8,012 (+54.0%), from -€14,837 to -€6,825
- Trade debts -€3,132
down €3,132 (-22.4%), from €13,968 to €10,836
- Tax, wage and social debts -€1,927
down €1,927 (-67.3%), from €2,862 to €936
of which Remuneration and social security: -€2,065
- Other debts -€1,082
down €1,082 (-85.6%), from €1,264 to €182
- Gross operating margin +€18,250
up €18,250, from -€4,531 to €13,719
- Other operating charges -€4,645
down €4,645 (-85.7%), from €5,422 to €777
- Financial income +€271
up €271 (+12898.6%), from €2 to €273
- Financial charges +€208
up €208 (+14.0%), from €1,488 to €1,696
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 | €20,514 | €22,497 | +€1,983 | +9.7% |
| Fixed assets | 21/28 | €6,363 | €4,211 | -€2,152 | -33.8% |
| Tangible fixed assets | 22/27 | €6,363 | €4,211 | -€2,152 | -33.8% |
| Furniture and vehicles | 24 | €6,363 | €4,211 | -€2,152 | -33.8% |
| Current assets | 29/58 | €14,151 | €18,286 | +€4,135 | +29.2% |
| Amounts receivable within one year | 40/41 | €10,790 | €11,824 | +€1,034 | +9.6% |
| Trade receivables | 40 | €10,106 | €2,289 | -€7,817 | -77.4% |
| Other amounts receivable | 41 | €683 | €9,535 | +€8,851 | +1295.3% |
| Cash at bank and in hand | 54/58 | €3,032 | €6,311 | +€3,278 | +108.1% |
| Deferred charges and accrued income | 490/1 | €329 | €151 | -€178 | -54.0% |
| Total equity and liabilities | 10/49 | €20,514 | €22,497 | +€1,983 | +9.7% |
| Equity | 10/15 | €2,420 | €10,432 | +€8,012 | +331.1% |
| Contributions | 10/11 | €5,000 | €5,000 | = | 0.0% |
| Reserves | 13 | €12,257 | €12,257 | = | 0.0% |
| Distributable reserves | 133 | €12,257 | €12,257 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€14,837 | -€6,825 | +€8,012 | +54.0% |
| Amounts payable | 17/49 | €18,094 | €12,065 | -€6,029 | -33.3% |
| Amounts payable within one year | 42/48 | €18,094 | €11,954 | -€6,140 | -33.9% |
| Trade debts | 44 | €13,968 | €10,836 | -€3,132 | -22.4% |
| Suppliers | 440/4 | €13,968 | €10,836 | -€3,132 | -22.4% |
| Taxes, remuneration and social security | 45 | €2,862 | €936 | -€1,927 | -67.3% |
| Taxes | 450/3 | €797 | €936 | +€139 | +17.4% |
| Remuneration and social security | 454/9 | €2,065 | - | -€2,065 | |
| Other amounts payable | 47/48 | €1,264 | €182 | -€1,082 | -85.6% |
| Accrued charges and deferred income | 492/3 | - | €111 | +€111 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €3,267 | €3,276 | +€9 | +0.3% |
| Other operating charges | 640/8 | €5,422 | €777 | -€4,645 | -85.7% |
| Gross operating margin | 9900 | -€4,531 | €13,719 | +€18,250 | |
| Operating profit (loss) | 9901 | -€13,220 | €9,667 | +€22,887 | |
| Financial income | 75/76B | €2 | €273 | +€271 | +12898.6% |
| Recurring financial income | 75 | €2 | €273 | +€271 | +12898.6% |
| Financial charges | 65/66B | €1,488 | €1,696 | +€208 | +14.0% |
| Recurring financial charges | 65 | €1,488 | €1,696 | +€208 | +14.0% |
| Profit (loss) for the period before taxes | 9903 | -€14,706 | €8,244 | +€22,949 | |
| Income taxes | 67/77 | €132 | €232 | +€100 | +76.1% |
| Profit (loss) for the period | 9904 | -€14,837 | €8,012 | +€22,849 | |
| Profit (loss) for the period to be appropriated | 9905 | -€14,837 | €8,012 | +€22,849 |
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.