VANNIRU: 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.
VANNIRU
Largest movements
- Cash +€20,933
up €20,933 (+23.6%), from €88,675 to €109,608
mainly Net result for the year (+€47,669) and Short-term financial debts (+€1,156)
- Receivables within one year +€3,605
up €3,605 (+27.4%), from €13,182 to €16,787
of which Trade receivables: +€3,595
- Profit (loss) carried forward +€47,669
new in 2025: €47,669
- Other debts -€24,545
down €24,545 (-95.6%), from €25,684 to €1,139
- Gross operating margin +€3,387
up €3,387 (+5.6%), from €60,095 to €63,482
- Taxes +€744
up €744 (+6.1%), from €12,164 to €12,908
- Financial charges +€698
up €698 (+69.2%), from €1,009 to €1,708
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 | €105,270 | €129,822 | +€24,552 | +23.3% |
| Fixed assets | 21/28 | €2,318 | €1,288 | -€1,030 | -44.4% |
| Tangible fixed assets | 22/27 | €2,318 | €1,288 | -€1,030 | -44.4% |
| Furniture and vehicles | 24 | €2,318 | €1,288 | -€1,030 | -44.4% |
| Current assets | 29/58 | €102,952 | €128,534 | +€25,582 | +24.8% |
| Amounts receivable within one year | 40/41 | €13,182 | €16,787 | +€3,605 | +27.4% |
| Trade receivables | 40 | €13,177 | €16,772 | +€3,595 | +27.3% |
| Other amounts receivable | 41 | €5 | €15 | +€11 | +227.8% |
| Cash at bank and in hand | 54/58 | €88,675 | €109,608 | +€20,933 | +23.6% |
| Deferred charges and accrued income | 490/1 | €1,095 | €2,139 | +€1,044 | +95.3% |
| Total equity and liabilities | 10/49 | €105,270 | €129,822 | +€24,552 | +23.3% |
| Equity | 10/15 | €60,066 | €107,735 | +€47,669 | +79.4% |
| Contributions | 10/11 | €2,500 | €2,500 | = | 0.0% |
| Reserves | 13 | €57,566 | €57,566 | = | 0.0% |
| Distributable reserves | 133 | €57,566 | €57,566 | = | 0.0% |
| Profit (loss) carried forward | 14 | - | €47,669 | +€47,669 | |
| Amounts payable | 17/49 | €45,204 | €22,086 | -€23,117 | -51.1% |
| Amounts payable within one year | 42/48 | €44,266 | €22,086 | -€22,180 | -50.1% |
| Financial debts | 43 | - | €1,156 | +€1,156 | |
| Credit institutions | 430/8 | - | €1,156 | +€1,156 | |
| Trade debts | 44 | €652 | €878 | +€226 | +34.7% |
| Suppliers | 440/4 | €652 | €878 | +€226 | +34.7% |
| Taxes, remuneration and social security | 45 | €17,930 | €18,913 | +€983 | +5.5% |
| Taxes | 450/3 | €17,930 | €18,913 | +€983 | +5.5% |
| Other amounts payable | 47/48 | €25,684 | €1,139 | -€24,545 | -95.6% |
| Accrued charges and deferred income | 492/3 | €937 | - | -€937 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €610 | €1,030 | +€420 | +68.8% |
| Other operating charges | 640/8 | €207 | €209 | +€2 | +1.0% |
| Gross operating margin | 9900 | €60,095 | €63,482 | +€3,387 | +5.6% |
| Operating profit (loss) | 9901 | €59,277 | €62,243 | +€2,965 | +5.0% |
| Financial income | 75/76B | €5 | €42 | +€36 | +660.5% |
| Recurring financial income | 75 | €5 | €42 | +€36 | +660.5% |
| Financial charges | 65/66B | €1,009 | €1,708 | +€698 | +69.2% |
| Recurring financial charges | 65 | €1,009 | €1,708 | +€698 | +69.2% |
| Profit (loss) for the period before taxes | 9903 | €58,274 | €60,577 | +€2,303 | +4.0% |
| Income taxes | 67/77 | €12,164 | €12,908 | +€744 | +6.1% |
| Profit (loss) for the period | 9904 | €46,110 | €47,669 | +€1,559 | +3.4% |
| Profit (loss) for the period to be appropriated | 9905 | €46,110 | €47,669 | +€1,559 | +3.4% |
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 30 September 2026 via checked.be.