V.K. & Sons: 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.K. & Sons
Largest movements
No asset line moved by more than 1% of the balance sheet total.
- Profit (loss) carried forward -€538
down €538 (-1.2%), from -€46,113 to -€46,651
- Short-term financial debts +€538
up €538 (+41.1%), from €1,310 to €1,848
- Financial charges +€39
up €39 (+7.8%), from €500 to €538
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
Cash or the result is not a separate line in both sets of accounts; the cash flow cannot be derived from them.
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Equity | 10/15 | -€35,053 | -€35,591 | -€538 | -1.5% |
| Contributions | 10/11 | €9,200 | €9,200 | = | 0.0% |
| Reserves | 13 | €1,860 | €1,860 | = | 0.0% |
| Non-distributable reserves | 130/1 | €1,860 | €1,860 | = | 0.0% |
| Reserves not available under the articles | 1311 | €1,860 | €1,860 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€46,113 | -€46,651 | -€538 | -1.2% |
| Amounts payable | 17/49 | €35,053 | €35,591 | +€538 | +1.5% |
| Amounts payable within one year | 42/48 | €35,053 | €35,591 | +€538 | +1.5% |
| Financial debts | 43 | €1,310 | €1,848 | +€538 | +41.1% |
| Credit institutions | 430/8 | €1,310 | €1,848 | +€538 | +41.1% |
| Trade debts | 44 | €102 | €102 | = | 0.0% |
| Suppliers | 440/4 | €102 | €102 | = | 0.0% |
| Other amounts payable | 47/48 | €33,641 | €33,641 | = | 0.0% |
| Financial charges | 65/66B | €500 | €538 | +€39 | +7.8% |
| Recurring financial charges | 65 | €500 | €538 | +€39 | +7.8% |
| Profit (loss) for the period before taxes | 9903 | -€500 | -€538 | -€39 | -7.8% |
| Profit (loss) for the period | 9904 | -€500 | -€538 | -€39 | -7.8% |
| Profit (loss) for the period to be appropriated | 9905 | -€500 | -€538 | -€39 | -7.8% |
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 25 October 2026 via checked.be.