Accounting Projects VDD: 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.
Accounting Projects VDD
Largest movements
- Current investments +€164,500
up €164,500 (+823%), from €20,000 to €184,500
- Cash -€100,514
down €100,514 (-71.4%), from €140,748 to €40,234
mainly Current investments (-€164,500) and Tax, wage and social debts (-€13,719)
- Profit (loss) carried forward +€79,083
up €79,083 (+70.3%), from €112,427 to €191,510
- Tax, wage and social debts -€13,719
down €13,719 (-33.4%), from €41,032 to €27,314
- Gross operating margin +€20,179
up €20,179 (+25.0%), from €80,593 to €100,772
- Taxes +€4,838
up €4,838 (+28.4%), from €17,057 to €21,895
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 | €162,064 | €226,306 | +€64,242 | +39.6% |
| Current assets | 29/58 | €162,064 | €226,306 | +€64,242 | +39.6% |
| Amounts receivable within one year | 40/41 | €0 | - | = | |
| Trade receivables | 40 | €0 | - | = | |
| Current investments | 50/53 | €20,000 | €184,500 | +€164,500 | +823% |
| Cash at bank and in hand | 54/58 | €140,748 | €40,234 | -€100,514 | -71.4% |
| Deferred charges and accrued income | 490/1 | €1,315 | €1,572 | +€256 | +19.5% |
| Total equity and liabilities | 10/49 | €162,064 | €226,306 | +€64,242 | +39.6% |
| Equity | 10/15 | €114,427 | €193,510 | +€79,083 | +69.1% |
| Contributions | 10/11 | €2,000 | €2,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €112,427 | €191,510 | +€79,083 | +70.3% |
| Amounts payable | 17/49 | €47,637 | €32,796 | -€14,841 | -31.2% |
| Amounts payable within one year | 42/48 | €47,637 | €32,796 | -€14,841 | -31.2% |
| Trade debts | 44 | €663 | €1,565 | +€902 | +136% |
| Suppliers | 440/4 | €663 | €1,565 | +€902 | +136% |
| Taxes, remuneration and social security | 45 | €41,032 | €27,314 | -€13,719 | -33.4% |
| Taxes | 450/3 | €41,032 | €27,314 | -€13,719 | -33.4% |
| Other amounts payable | 47/48 | €5,941 | €3,917 | -€2,024 | -34.1% |
| Other operating charges | 640/8 | €207 | €53 | -€154 | -74.3% |
| Gross operating margin | 9900 | €80,593 | €100,772 | +€20,179 | +25.0% |
| Operating profit (loss) | 9901 | €80,386 | €100,719 | +€20,333 | +25.3% |
| Financial income | 75/76B | €1,535 | €1,306 | -€228 | -14.9% |
| Recurring financial income | 75 | €1,535 | €1,306 | -€228 | -14.9% |
| Financial charges | 65/66B | €1,342 | €1,047 | -€294 | -21.9% |
| Recurring financial charges | 65 | €1,342 | €1,047 | -€294 | -21.9% |
| Profit (loss) for the period before taxes | 9903 | €80,579 | €100,978 | +€20,399 | +25.3% |
| Income taxes | 67/77 | €17,057 | €21,895 | +€4,838 | +28.4% |
| Profit (loss) for the period | 9904 | €63,522 | €79,083 | +€15,561 | +24.5% |
| Profit (loss) for the period to be appropriated | 9905 | €63,522 | €79,083 | +€15,561 | +24.5% |
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 24 October 2026 via checked.be.