VAMAS BVBA: 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.
VAMAS BVBA
Largest movements
- Tangible fixed assets -€17,511
down €17,511 (-7.2%), from €243,410 to €225,898
of which Land and buildings: -€11,725
- Cash +€14,117
up €14,117 (+25.0%), from €56,543 to €70,660
mainly Net result for the year (+€57,811) and Depreciation (+€19,136)
- Reserves +€41,791
up €41,791 (+13.6%), from €307,122 to €348,913
- Debts after one year -€23,097
down €23,097 (-25.0%), from €92,343 to €69,246
- Tax, wage and social debts -€9,253
down €9,253 (-49.4%), from €18,741 to €9,488
of which Taxes: -€6,753
- Other debts -€8,163
down €8,163 (-76.9%), from €10,613 to €2,451
- Gross operating margin -€1,645
down €1,645 (-1.6%), from €101,816 to €100,171
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 | €460,167 | €460,155 | -€12 | 0.0% |
| Fixed assets | 21/28 | €243,660 | €226,148 | -€17,511 | -7.2% |
| Tangible fixed assets | 22/27 | €243,410 | €225,898 | -€17,511 | -7.2% |
| Land and buildings | 22 | €227,415 | €215,690 | -€11,725 | -5.2% |
| Furniture and vehicles | 24 | €15,994 | €10,209 | -€5,786 | -36.2% |
| Financial fixed assets | 28 | €250 | €250 | = | 0.0% |
| Current assets | 29/58 | €216,508 | €234,007 | +€17,499 | +8.1% |
| Amounts receivable within one year | 40/41 | €9,682 | €13,008 | +€3,326 | +34.4% |
| Trade receivables | 40 | €9,410 | €12,652 | +€3,242 | +34.5% |
| Other amounts receivable | 41 | €272 | €355 | +€83 | +30.7% |
| Current investments | 50/53 | €149,261 | €149,261 | = | 0.0% |
| Cash at bank and in hand | 54/58 | €56,543 | €70,660 | +€14,117 | +25.0% |
| Deferred charges and accrued income | 490/1 | €1,021 | €1,078 | +€57 | +5.6% |
| Total equity and liabilities | 10/49 | €460,167 | €460,155 | -€12 | 0.0% |
| Equity | 10/15 | €313,322 | €355,113 | +€41,791 | +13.3% |
| Contributions | 10/11 | €6,200 | €6,200 | = | 0.0% |
| Reserves | 13 | €307,122 | €348,913 | +€41,791 | +13.6% |
| Distributable reserves | 133 | €307,122 | €348,913 | +€41,791 | +13.6% |
| Profit (loss) carried forward | 14 | €0 | €0 | = | |
| Amounts payable | 17/49 | €146,846 | €105,043 | -€41,803 | -28.5% |
| Amounts payable after more than one year | 17 | €92,343 | €69,246 | -€23,097 | -25.0% |
| Financial debts | 170/4 | €92,343 | €69,246 | -€23,097 | -25.0% |
| Amounts payable within one year | 42/48 | €54,502 | €35,797 | -€18,706 | -34.3% |
| Current portion of amounts payable after more than one year | 42 | €25,027 | €23,315 | -€1,712 | -6.8% |
| Trade debts | 44 | €121 | €543 | +€422 | +350% |
| Suppliers | 440/4 | €121 | €543 | +€422 | +350% |
| Taxes, remuneration and social security | 45 | €18,741 | €9,488 | -€9,253 | -49.4% |
| Taxes | 450/3 | €16,241 | €9,488 | -€6,753 | -41.6% |
| Remuneration and social security | 454/9 | €2,500 | €0 | -€2,500 | -100% |
| Other amounts payable | 47/48 | €10,613 | €2,451 | -€8,163 | -76.9% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €18,951 | €19,136 | +€186 | +1.0% |
| Other operating charges | 640/8 | €1,646 | €1,388 | -€258 | -15.7% |
| Gross operating margin | 9900 | €101,816 | €100,171 | -€1,645 | -1.6% |
| Operating profit (loss) | 9901 | €81,219 | €79,646 | -€1,573 | -1.9% |
| Financial income | 75/76B | €5,087 | €5,983 | +€896 | +17.6% |
| Recurring financial income | 75 | €5,087 | €5,983 | +€896 | +17.6% |
| Financial charges | 65/66B | €1,788 | €1,961 | +€173 | +9.7% |
| Recurring financial charges | 65 | €1,788 | €1,961 | +€173 | +9.7% |
| Profit (loss) for the period before taxes | 9903 | €84,519 | €83,668 | -€850 | -1.0% |
| Income taxes | 67/77 | €26,191 | €25,857 | -€333 | -1.3% |
| Profit (loss) for the period | 9904 | €58,328 | €57,811 | -€517 | -0.9% |
| Profit (loss) for the period to be appropriated | 9905 | €58,328 | €57,811 | -€517 | -0.9% |
Source: filed annual accounts (NBB), financial years ended 30 June 2024 and 30 June 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 24 October 2026 via checked.be.