VLEESWAREN SILVERANS: 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.
VLEESWAREN SILVERANS
Largest movements
- Cash -€5,168
down €5,168 (-13.9%), from €37,119 to €31,950
mainly Investment in fixed assets (net) (-€64,125) and Trade debts (-€34,919)
- Tangible fixed assets +€5,137
up €5,137 (+1.3%), from €394,162 to €399,298
of which Plant, machinery and equipment: +€26,365
- Receivables within one year +€4,540
up €4,540 (+66.8%), from €6,796 to €11,336
of which Other amounts receivable: +€3,935
- Trade debts -€34,919
down €34,919 (-73.7%), from €47,387 to €12,469
- Other debts +€27,284
up €27,284 (+27.8%), from €98,214 to €125,498
- Reserves +€22,689
up €22,689 (+28.5%), from €79,737 to €102,426
of which Distributable reserves: +€22,689
- Debts after one year -€20,413
down €20,413 (-12.4%), from €164,973 to €144,560
of which Trade debts: -€27,310
- Current portion of long-term debt +€6,449
up €6,449 (+32.3%), from €19,986 to €26,436
- Gross operating margin +€69,904
up €69,904 (+104%), from €67,474 to €137,379
- Depreciation +€17,448
up €17,448 (+42.0%), from €41,541 to €58,989
- Staff costs +€6,778
up €6,778 (+45.7%), from €14,818 to €21,595
- Taxes +€3,977
up €3,977 (+537%), from €741 to €4,718
- Financial charges +€3,452
up €3,452 (+88.9%), from €3,883 to €7,335
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 | €444,182 | €448,593 | +€4,410 | +1.0% |
| Fixed assets | 21/28 | €396,641 | €401,777 | +€5,137 | +1.3% |
| Tangible fixed assets | 22/27 | €394,162 | €399,298 | +€5,137 | +1.3% |
| Plant, machinery and equipment | 23 | €71,427 | €97,792 | +€26,365 | +36.9% |
| Furniture and vehicles | 24 | €322,734 | €301,506 | -€21,228 | -6.6% |
| Financial fixed assets | 28 | €2,479 | €2,479 | = | 0.0% |
| Current assets | 29/58 | €47,542 | €46,816 | -€726 | -1.5% |
| Stocks and contracts in progress | 3 | €3,628 | €3,529 | -€98 | -2.7% |
| Stocks | 30/36 | €3,628 | €3,529 | -€98 | -2.7% |
| Amounts receivable within one year | 40/41 | €6,796 | €11,336 | +€4,540 | +66.8% |
| Trade receivables | 40 | - | €605 | +€605 | |
| Other amounts receivable | 41 | €6,796 | €10,731 | +€3,935 | +57.9% |
| Cash at bank and in hand | 54/58 | €37,119 | €31,950 | -€5,168 | -13.9% |
| Total equity and liabilities | 10/49 | €444,182 | €448,593 | +€4,410 | +1.0% |
| Equity | 10/15 | €112,880 | €135,569 | +€22,689 | +20.1% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €79,737 | €102,426 | +€22,689 | +28.5% |
| Non-distributable reserves | 130/1 | €1,860 | €1,860 | = | 0.0% |
| Reserves not available under the articles | 1311 | €1,860 | €1,860 | = | 0.0% |
| Distributable reserves | 133 | €77,877 | €100,566 | +€22,689 | +29.1% |
| Profit (loss) carried forward | 14 | €14,542 | €14,542 | = | 0.0% |
| Amounts payable | 17/49 | €331,302 | €313,024 | -€18,278 | -5.5% |
| Amounts payable after more than one year | 17 | €164,973 | €144,560 | -€20,413 | -12.4% |
| Financial debts | 170/4 | €137,664 | €144,560 | +€6,897 | +5.0% |
| Trade debts | 175 | €27,310 | - | -€27,310 | |
| Amounts payable within one year | 42/48 | €166,329 | €168,464 | +€2,135 | +1.3% |
| Current portion of amounts payable after more than one year | 42 | €19,986 | €26,436 | +€6,449 | +32.3% |
| Trade debts | 44 | €47,387 | €12,469 | -€34,919 | -73.7% |
| Suppliers | 440/4 | €47,387 | €12,469 | -€34,919 | -73.7% |
| Taxes, remuneration and social security | 45 | €741 | €4,061 | +€3,320 | +448% |
| Taxes | 450/3 | €741 | - | -€741 | |
| Remuneration and social security | 454/9 | - | €4,061 | +€4,061 | |
| Other amounts payable | 47/48 | €98,214 | €125,498 | +€27,284 | +27.8% |
| Remuneration, social security and pensions | 62 | €14,818 | €21,595 | +€6,778 | +45.7% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €41,541 | €58,989 | +€17,448 | +42.0% |
| Other operating charges | 640/8 | €226 | €1,145 | +€918 | +406% |
| Non-recurring operating charges | 66A | - | €21,622 | +€21,622 | |
| Gross operating margin | 9900 | €67,474 | €137,379 | +€69,904 | +104% |
| Operating profit (loss) | 9901 | €10,889 | €34,028 | +€23,139 | +212% |
| Financial income | 75/76B | €78 | €713 | +€635 | +810% |
| Recurring financial income | 75 | €78 | €713 | +€635 | +810% |
| Financial charges | 65/66B | €3,883 | €7,335 | +€3,452 | +88.9% |
| Recurring financial charges | 65 | €3,883 | €7,335 | +€3,452 | +88.9% |
| Profit (loss) for the period before taxes | 9903 | €7,085 | €27,406 | +€20,322 | +287% |
| Income taxes | 67/77 | €741 | €4,718 | +€3,977 | +537% |
| Profit (loss) for the period | 9904 | €6,344 | €22,689 | +€16,345 | +258% |
| Profit (loss) for the period to be appropriated | 9905 | €6,344 | €22,689 | +€16,345 | +258% |
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 17 October 2026 via checked.be.