VLEESHANDEL VANDEPERRE: 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.
VLEESHANDEL VANDEPERRE
Largest movements
- Cash +€209,901
up €209,901 (+147%), from €142,537 to €352,438
mainly Current investments (+€120,000) and Net result for the year (+€99,483)
- Current investments -€120,000
down €120,000 (-100%), from €120,000 to €0
- Receivables within one year -€22,676
down €22,676 (-58.4%), from €38,821 to €16,145
of which Trade receivables: -€16,246
- Stocks and contracts +€19,761
up €19,761 (+76.5%), from €25,844 to €45,605
- Tangible fixed assets +€15,588
up €15,588 (+4.8%), from €325,935 to €341,523
of which Plant, machinery and equipment: +€29,469
- Reserves +€99,483
up €99,483 (+66.7%), from €149,125 to €248,609
of which Distributable reserves: +€99,483
- Trade debts +€41,773
up €41,773 (+57.7%), from €72,371 to €114,144
- Accrued charges and deferred income -€28,257
down €28,257 (-47.5%), from €59,442 to €31,185
- Debts after one year -€15,182
down €15,182 (-6.8%), from €221,940 to €206,758
- Tax, wage and social debts +€11,065
up €11,065 (+20.6%), from €53,776 to €64,841
of which Remuneration and social security: +€11,760
- Gross operating margin +€153,385
up €153,385 (+28.5%), from €538,884 to €692,269
- Staff costs +€113,657
up €113,657 (+31.1%), from €365,372 to €479,029
- Depreciation +€22,234
up €22,234 (+31.6%), from €70,372 to €92,606
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 | €658,987 | €759,376 | +€100,389 | +15.2% |
| Fixed assets | 21/28 | €330,196 | €344,584 | +€14,388 | +4.4% |
| Intangible fixed assets | 21 | €4,261 | €3,061 | -€1,200 | -28.2% |
| Tangible fixed assets | 22/27 | €325,935 | €341,523 | +€15,588 | +4.8% |
| Land and buildings | 22 | €227,406 | €202,416 | -€24,990 | -11.0% |
| Plant, machinery and equipment | 23 | €20,609 | €50,077 | +€29,469 | +143% |
| Furniture and vehicles | 24 | €53,920 | €73,771 | +€19,851 | +36.8% |
| Leasing and similar rights | 25 | €24,001 | €15,258 | -€8,742 | -36.4% |
| Current assets | 29/58 | €328,791 | €414,792 | +€86,001 | +26.2% |
| Stocks and contracts in progress | 3 | €25,844 | €45,605 | +€19,761 | +76.5% |
| Stocks | 30/36 | €25,844 | €45,605 | +€19,761 | +76.5% |
| Amounts receivable within one year | 40/41 | €38,821 | €16,145 | -€22,676 | -58.4% |
| Trade receivables | 40 | €25,258 | €9,012 | -€16,246 | -64.3% |
| Other amounts receivable | 41 | €13,563 | €7,133 | -€6,430 | -47.4% |
| Current investments | 50/53 | €120,000 | €0 | -€120,000 | -100% |
| Cash at bank and in hand | 54/58 | €142,537 | €352,438 | +€209,901 | +147% |
| Deferred charges and accrued income | 490/1 | €1,589 | €604 | -€985 | -62.0% |
| Total equity and liabilities | 10/49 | €658,987 | €759,376 | +€100,389 | +15.2% |
| Equity | 10/15 | €174,125 | €273,609 | +€99,483 | +57.1% |
| Contributions | 10/11 | €25,000 | €25,000 | = | 0.0% |
| Reserves | 13 | €149,125 | €248,609 | +€99,483 | +66.7% |
| Tax-exempt reserves | 132 | €24,250 | €24,250 | = | 0.0% |
| Distributable reserves | 133 | €124,875 | €224,359 | +€99,483 | +79.7% |
| Amounts payable | 17/49 | €484,862 | €485,767 | +€905 | +0.2% |
| Amounts payable after more than one year | 17 | €221,940 | €206,758 | -€15,182 | -6.8% |
| Financial debts | 170/4 | €221,940 | €206,758 | -€15,182 | -6.8% |
| Amounts payable within one year | 42/48 | €203,479 | €247,824 | +€44,345 | +21.8% |
| Current portion of amounts payable after more than one year | 42 | €77,133 | €68,640 | -€8,494 | -11.0% |
| Trade debts | 44 | €72,371 | €114,144 | +€41,773 | +57.7% |
| Suppliers | 440/4 | €72,371 | €114,144 | +€41,773 | +57.7% |
| Taxes, remuneration and social security | 45 | €53,776 | €64,841 | +€11,065 | +20.6% |
| Taxes | 450/3 | €992 | €297 | -€695 | -70.1% |
| Remuneration and social security | 454/9 | €52,785 | €64,545 | +€11,760 | +22.3% |
| Other amounts payable | 47/48 | €199 | €199 | = | 0.0% |
| Accrued charges and deferred income | 492/3 | €59,442 | €31,185 | -€28,257 | -47.5% |
| Non-recurring operating income | 76A | €1,810 | €27,600 | +€25,790 | +1,425% |
| Remuneration, social security and pensions | 62 | €365,372 | €479,029 | +€113,657 | +31.1% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €70,372 | €92,606 | +€22,234 | +31.6% |
| Other operating charges | 640/8 | €7,878 | €8,886 | +€1,008 | +12.8% |
| Gross operating margin | 9900 | €538,884 | €692,269 | +€153,385 | +28.5% |
| Operating profit (loss) | 9901 | €95,262 | €111,748 | +€16,486 | +17.3% |
| Financial income | 75/76B | €2,032 | €2,801 | +€770 | +37.9% |
| Recurring financial income | 75 | €2,032 | €2,801 | +€770 | +37.9% |
| Financial charges | 65/66B | €15,264 | €15,066 | -€198 | -1.3% |
| Recurring financial charges | 65 | €15,264 | €15,066 | -€198 | -1.3% |
| Profit (loss) for the period before taxes | 9903 | €82,029 | €99,483 | +€17,454 | +21.3% |
| Income taxes | 67/77 | €297 | €0 | -€297 | -100% |
| Profit (loss) for the period | 9904 | €81,733 | €99,483 | +€17,751 | +21.7% |
| Profit (loss) for the period to be appropriated | 9905 | €81,733 | €99,483 | +€17,751 | +21.7% |
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 31 October 2026 via checked.be.