V.D.K.S.: 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.
V.D.K.S.
Largest movements
- Cash -€6,922
down €6,922 (-31.5%), from €21,950 to €15,029
mainly Net result for the year (-€8,260)
- Profit (loss) carried forward -€8,260
down €8,260 (-20.2%), from -€40,966 to -€49,226
- Other operating charges +€2,555
up €2,555 (+142%), from €1,804 to €4,359
- Financial income -€1,005
down €1,005 (-85.1%), from €1,181 to €175
- Gross operating margin +€147
up €147 (+3.5%), from -€4,176 to -€4,030
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 | €112,318 | €104,308 | -€8,011 | -7.1% |
| Fixed assets | 21/28 | €52,979 | €52,979 | = | 0.0% |
| Tangible fixed assets | 22/27 | €52,979 | €52,979 | = | 0.0% |
| Land and buildings | 22 | €52,979 | €52,979 | = | 0.0% |
| Current assets | 29/58 | €59,339 | €51,329 | -€8,011 | -13.5% |
| Amounts receivable within one year | 40/41 | €37,389 | €36,300 | -€1,089 | -2.9% |
| Trade receivables | 40 | €37,389 | €36,300 | -€1,089 | -2.9% |
| Cash at bank and in hand | 54/58 | €21,950 | €15,029 | -€6,922 | -31.5% |
| Total equity and liabilities | 10/49 | €112,318 | €104,308 | -€8,011 | -7.1% |
| Equity | 10/15 | €48,566 | €40,306 | -€8,260 | -17.0% |
| Contributions | 10/11 | €76,847 | €76,847 | = | 0.0% |
| Capital | 10 | €76,847 | €76,847 | = | 0.0% |
| Issued capital | 100 | €76,847 | €76,847 | = | 0.0% |
| Reserves | 13 | €12,685 | €12,685 | = | 0.0% |
| Non-distributable reserves | 130/1 | €7,685 | €7,685 | = | 0.0% |
| Legal reserve | 130 | €7,685 | €7,685 | = | 0.0% |
| Tax-exempt reserves | 132 | €5,000 | €5,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€40,966 | -€49,226 | -€8,260 | -20.2% |
| Amounts payable | 17/49 | €63,752 | €64,002 | +€249 | +0.4% |
| Amounts payable within one year | 42/48 | €63,752 | €64,002 | +€249 | +0.4% |
| Trade debts | 44 | €561 | €810 | +€249 | +44.4% |
| Suppliers | 440/4 | €561 | €810 | +€249 | +44.4% |
| Taxes, remuneration and social security | 45 | €570 | €570 | = | 0.0% |
| Taxes | 450/3 | €570 | €570 | = | 0.0% |
| Other amounts payable | 47/48 | €62,622 | €62,622 | = | 0.0% |
| Other operating charges | 640/8 | €1,804 | €4,359 | +€2,555 | +142% |
| Gross operating margin | 9900 | -€4,176 | -€4,030 | +€147 | +3.5% |
| Operating profit (loss) | 9901 | -€5,980 | -€8,389 | -€2,409 | -40.3% |
| Financial income | 75/76B | €1,181 | €175 | -€1,005 | -85.1% |
| Recurring financial income | 75 | €1,181 | €175 | -€1,005 | -85.1% |
| Financial charges | 65/66B | €47 | €46 | -€1 | -2.1% |
| Recurring financial charges | 65 | €47 | €46 | -€1 | -2.1% |
| Profit (loss) for the period before taxes | 9903 | -€4,847 | -€8,260 | -€3,413 | -70.4% |
| Profit (loss) for the period | 9904 | -€4,847 | -€8,260 | -€3,413 | -70.4% |
| Profit (loss) for the period to be appropriated | 9905 | -€4,847 | -€8,260 | -€3,413 | -70.4% |
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 20 October 2026 via checked.be.