VAPRO 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.
VAPRO BVBA
Largest movements
- Receivables within one year -€5,999
down €5,999 (-17.0%), from €35,194 to €29,195
of which Trade receivables: -€5,999
- Receivables after one year +€1,463
up €1,463 (+2.0%), from €73,136 to €74,598
- Profit (loss) carried forward -€5,845
down €5,845 (-15.3%), from €38,135 to €32,290
- Write-downs +€5,999
new in 2025: €5,999
- Other operating charges -€303
down €303 (-71.7%), from €423 to €120
- Financial income +€48
up €48 (+3.4%), from €1,415 to €1,463
- Financial charges -€16
down €16 (-26.0%), from €61 to €45
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 | €123,172 | €117,722 | -€5,450 | -4.4% |
| Fixed assets | 21/28 | €0 | - | = | |
| Tangible fixed assets | 22/27 | €0 | - | = | |
| Furniture and vehicles | 24 | €0 | - | = | |
| Current assets | 29/58 | €123,172 | €117,722 | -€5,450 | -4.4% |
| Amounts receivable after more than one year | 29 | €73,136 | €74,598 | +€1,463 | +2.0% |
| Other amounts receivable | 291 | €73,136 | €74,598 | +€1,463 | +2.0% |
| Amounts receivable within one year | 40/41 | €35,194 | €29,195 | -€5,999 | -17.0% |
| Trade receivables | 40 | €32,911 | €26,912 | -€5,999 | -18.2% |
| Other amounts receivable | 41 | €2,283 | €2,283 | = | 0.0% |
| Cash at bank and in hand | 54/58 | €14,842 | €13,928 | -€914 | -6.2% |
| Total equity and liabilities | 10/49 | €123,172 | €117,722 | -€5,450 | -4.4% |
| Equity | 10/15 | €122,495 | €116,650 | -€5,845 | -4.8% |
| Contributions | 10/11 | €18,592 | €18,592 | = | 0.0% |
| Reserves | 13 | €65,768 | €65,768 | = | 0.0% |
| Non-distributable reserves | 130/1 | €1,859 | €1,859 | = | 0.0% |
| Reserves not available under the articles | 1311 | €1,859 | €1,859 | = | 0.0% |
| Distributable reserves | 133 | €63,909 | €63,909 | = | 0.0% |
| Profit (loss) carried forward | 14 | €38,135 | €32,290 | -€5,845 | -15.3% |
| Amounts payable | 17/49 | €676 | €1,071 | +€395 | +58.4% |
| Amounts payable within one year | 42/48 | €676 | €1,071 | +€395 | +58.4% |
| Trade debts | 44 | €676 | €1,071 | +€395 | +58.4% |
| Suppliers | 440/4 | €676 | €1,071 | +€395 | +58.4% |
| Taxes, remuneration and social security | 45 | €0 | - | = | |
| Taxes | 450/3 | €0 | - | = | |
| Write-downs on stocks, contracts in progress and trade receivables: additions (reversals) | 631/4 | - | €5,999 | +€5,999 | |
| Other operating charges | 640/8 | €423 | €120 | -€303 | -71.7% |
| Gross operating margin | 9900 | -€1,155 | -€1,144 | +€11 | +1.0% |
| Operating profit (loss) | 9901 | -€1,578 | -€7,263 | -€5,684 | -360% |
| Financial income | 75/76B | €1,415 | €1,463 | +€48 | +3.4% |
| Recurring financial income | 75 | €1,415 | €1,463 | +€48 | +3.4% |
| Financial charges | 65/66B | €61 | €45 | -€16 | -26.0% |
| Recurring financial charges | 65 | €61 | €45 | -€16 | -26.0% |
| Profit (loss) for the period before taxes | 9903 | -€225 | -€5,845 | -€5,620 | -2,503% |
| Profit (loss) for the period | 9904 | -€225 | -€5,845 | -€5,620 | -2,503% |
| Profit (loss) for the period to be appropriated | 9905 | -€225 | -€5,845 | -€5,620 | -2,503% |
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 18 October 2026 via checked.be.