VAMOCON: 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.
VAMOCON
Largest movements
- Receivables after one year -€30,000
down €30,000 (-10.0%), from €300,000 to €270,000
- Cash +€21,034
up €21,034 (+50.8%), from €41,423 to €62,457
mainly Receivables after one year (+€30,000) and Net result for the year (+€22,102)
- Tangible fixed assets -€12,718
down €12,718 (-26.5%), from €47,963 to €35,245
of which Furniture and vehicles: -€11,556
- Reserves -€15,889
down €15,889 (-4.3%), from €373,172 to €357,284
- Other debts -€8,288
down €8,288 (-61.7%), from €13,426 to €5,138
- Tax, wage and social debts +€4,765
up €4,765 (+259.6%), from €1,835 to €6,600
- Gross operating margin -€6,932
down €6,932 (-13.3%), from €51,992 to €45,060
- Financial charges +€3,618
up €3,618 (+396.4%), from €913 to €4,531
- Taxes -€2,817
down €2,817 (-23.6%), from €11,934 to €9,118
- Other operating charges -€810
down €810 (-23.8%), from €3,400 to €2,590
- Financial income -€708
down €708 (-10.6%), from €6,708 to €6,000
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 | €410,721 | €391,358 | -€19,363 | -4.7% |
| Fixed assets | 21/28 | €48,039 | €35,321 | -€12,718 | -26.5% |
| Tangible fixed assets | 22/27 | €47,963 | €35,245 | -€12,718 | -26.5% |
| Plant, machinery and equipment | 23 | €4,238 | €3,076 | -€1,162 | -27.4% |
| Furniture and vehicles | 24 | €43,725 | €32,170 | -€11,556 | -26.4% |
| Financial fixed assets | 28 | €76 | €76 | = | 0.0% |
| Current assets | 29/58 | €362,682 | €356,037 | -€6,645 | -1.8% |
| Amounts receivable after more than one year | 29 | €300,000 | €270,000 | -€30,000 | -10.0% |
| Trade receivables | 290 | €300,000 | €270,000 | -€30,000 | -10.0% |
| Amounts receivable within one year | 40/41 | €19,214 | €22,833 | +€3,619 | +18.8% |
| Trade receivables | 40 | €17,958 | €22,103 | +€4,146 | +23.1% |
| Other amounts receivable | 41 | €1,256 | €730 | -€526 | -41.9% |
| Cash at bank and in hand | 54/58 | €41,423 | €62,457 | +€21,034 | +50.8% |
| Deferred charges and accrued income | 490/1 | €2,045 | €748 | -€1,298 | -63.4% |
| Total equity and liabilities | 10/49 | €410,721 | €391,358 | -€19,363 | -4.7% |
| Equity | 10/15 | €391,772 | €375,884 | -€15,889 | -4.1% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €373,172 | €357,284 | -€15,889 | -4.3% |
| Distributable reserves | 133 | €373,172 | €357,284 | -€15,889 | -4.3% |
| Amounts payable | 17/49 | €18,949 | €15,475 | -€3,474 | -18.3% |
| Amounts payable within one year | 42/48 | €17,276 | €13,895 | -€3,381 | -19.6% |
| Trade debts | 44 | €2,015 | €2,157 | +€143 | +7.1% |
| Suppliers | 440/4 | €2,015 | €2,157 | +€143 | +7.1% |
| Taxes, remuneration and social security | 45 | €1,835 | €6,600 | +€4,765 | +259.6% |
| Taxes | 450/3 | €1,835 | €6,600 | +€4,765 | +259.6% |
| Other amounts payable | 47/48 | €13,426 | €5,138 | -€8,288 | -61.7% |
| Accrued charges and deferred income | 492/3 | €1,673 | €1,580 | -€93 | -5.6% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €13,046 | €12,718 | -€328 | -2.5% |
| Other operating charges | 640/8 | €3,400 | €2,590 | -€810 | -23.8% |
| Gross operating margin | 9900 | €51,992 | €45,060 | -€6,932 | -13.3% |
| Operating profit (loss) | 9901 | €35,545 | €29,751 | -€5,794 | -16.3% |
| Financial income | 75/76B | €6,708 | €6,000 | -€708 | -10.6% |
| Recurring financial income | 75 | €6,708 | €6,000 | -€708 | -10.6% |
| Financial charges | 65/66B | €913 | €4,531 | +€3,618 | +396.4% |
| Recurring financial charges | 65 | €913 | €4,531 | +€3,618 | +396.4% |
| Profit (loss) for the period before taxes | 9903 | €41,341 | €31,220 | -€10,121 | -24.5% |
| Income taxes | 67/77 | €11,934 | €9,118 | -€2,817 | -23.6% |
| Profit (loss) for the period | 9904 | €29,406 | €22,102 | -€7,304 | -24.8% |
| Profit (loss) for the period to be appropriated | 9905 | €29,406 | €22,102 | -€7,304 | -24.8% |
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 10 October 2026 via checked.be.