VACRIDI: what changed
Two fiscal 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.
VACRIDI
Largest movements
- Cash +€333,895
up €333,895 (+37.1%), from €899,894 to €1.2m
mainly Current investments (+€251,307) and Net result for the year (+€140,234)
- Current investments -€251,307
down €251,307 (-31.7%), from €793,132 to €541,826
- Tangible fixed assets -€43,950
down €43,950 (-1.8%), from €2.4m to €2.4m
No liability line moved by more than 1% of the balance sheet total.
- Financial income +€9,024
up €9,024 (+45.0%), from €20,045 to €29,068
- Taxes +€3,526
up €3,526 (+5.7%), from €62,055 to €65,581
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.
Cash bridge derived
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 | €4,099,771 | €4,137,317 | +€37,546 | +0.9% |
| Fixed assets | 21/28 | €2,402,600 | €2,358,650 | -€43,950 | -1.8% |
| Tangible fixed assets | 22/27 | €2,402,600 | €2,358,650 | -€43,950 | -1.8% |
| Land and buildings | 22 | €2,402,600 | €2,358,650 | -€43,950 | -1.8% |
| Current assets | 29/58 | €1,697,171 | €1,778,667 | +€81,496 | +4.8% |
| Amounts receivable within one year | 40/41 | €206 | €1,511 | +€1,305 | +634.1% |
| Other amounts receivable | 41 | €206 | €1,511 | +€1,305 | +634.1% |
| Current investments | 50/53 | €793,132 | €541,826 | -€251,307 | -31.7% |
| Cash at bank and in hand | 54/58 | €899,894 | €1,233,789 | +€333,895 | +37.1% |
| Deferred charges and accrued income | 490/1 | €3,939 | €1,541 | -€2,398 | -60.9% |
| Total equity and liabilities | 10/49 | €4,099,771 | €4,137,317 | +€37,546 | +0.9% |
| Equity | 10/15 | €4,083,403 | €4,123,294 | +€39,891 | +1.0% |
| Contributions | 10/11 | €2,820,000 | €2,820,000 | = | 0.0% |
| Reserves | 13 | €1,263,403 | €1,303,294 | +€39,891 | +3.2% |
| Distributable reserves | 133 | €1,263,403 | €1,303,294 | +€39,891 | +3.2% |
| Profit (loss) carried forward | 14 | €0 | €0 | = | |
| Amounts payable | 17/49 | €16,368 | €14,023 | -€2,345 | -14.3% |
| Amounts payable within one year | 42/48 | €16,368 | €14,023 | -€2,345 | -14.3% |
| Taxes, remuneration and social security | 45 | €16,042 | €14,023 | -€2,018 | -12.6% |
| Taxes | 450/3 | €16,042 | €14,023 | -€2,018 | -12.6% |
| Other amounts payable | 47/48 | €327 | €0 | -€327 | -100.0% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €43,950 | €43,950 | = | 0.0% |
| Other operating charges | 640/8 | €14,478 | €14,931 | +€453 | +3.1% |
| Gross operating margin | 9900 | €234,372 | €236,474 | +€2,101 | +0.9% |
| Operating profit (loss) | 9901 | €175,945 | €177,593 | +€1,649 | +0.9% |
| Financial income | 75/76B | €20,045 | €29,068 | +€9,024 | +45.0% |
| Recurring financial income | 75 | €20,045 | €29,068 | +€9,024 | +45.0% |
| Financial charges | 65/66B | €959 | €847 | -€113 | -11.7% |
| Recurring financial charges | 65 | €959 | €847 | -€113 | -11.7% |
| Profit (loss) for the period before taxes | 9903 | €195,030 | €205,815 | +€10,785 | +5.5% |
| Income taxes | 67/77 | €62,055 | €65,581 | +€3,526 | +5.7% |
| Profit (loss) for the period | 9904 | €132,975 | €140,234 | +€7,258 | +5.5% |
| Profit (loss) for the period to be appropriated | 9905 | €132,975 | €140,234 | +€7,258 | +5.5% |
Source: filed annual accounts (NBB), fiscal years ended 31 December 2024 and 31 December 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 5 October 2026 via checked.be.