VC-ID: 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.
VC-ID
Largest movements
- Receivables within one year +€32,488
up €32,488 (+208.5%), from €15,581 to €48,069
of which Trade receivables: +€35,429
- Cash -€25,783
down €25,783 (-69.5%), from €37,082 to €11,299
mainly Receivables within one year (-€32,488) and Contributions, distributions and other (-€30,850)
- Other debts +€28,992
up €28,992 (+430.2%), from €6,740 to €35,732
- Reserves -€26,330
down €26,330 (-85.3%), from €30,850 to €4,520
- Tax, wage and social debts +€4,255
up €4,255 (+94.9%), from €4,483 to €8,738
of which Taxes: +€2,466
- Gross operating margin -€3,867
down €3,867 (-31.0%), from €12,485 to €8,617
- Taxes -€1,074
down €1,074 (-37.8%), from €2,844 to €1,770
- Financial charges +€965
up €965 (+166.7%), from €579 to €1,543
- Financial income -€174
down €174 (-58.9%), from €296 to €122
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 | €52,663 | €59,368 | +€6,705 | +12.7% |
| Current assets | 29/58 | €52,663 | €59,368 | +€6,705 | +12.7% |
| Amounts receivable within one year | 40/41 | €15,581 | €48,069 | +€32,488 | +208.5% |
| Trade receivables | 40 | €10,384 | €45,814 | +€35,429 | +341.2% |
| Other amounts receivable | 41 | €5,197 | €2,255 | -€2,941 | -56.6% |
| Cash at bank and in hand | 54/58 | €37,082 | €11,299 | -€25,783 | -69.5% |
| Total equity and liabilities | 10/49 | €52,663 | €59,368 | +€6,705 | +12.7% |
| Equity | 10/15 | €35,950 | €9,620 | -€26,330 | -73.2% |
| Contributions | 10/11 | €5,100 | €5,100 | = | 0.0% |
| Reserves | 13 | €30,850 | €4,520 | -€26,330 | -85.3% |
| Distributable reserves | 133 | €30,850 | €4,520 | -€26,330 | -85.3% |
| Amounts payable | 17/49 | €16,713 | €49,748 | +€33,035 | +197.7% |
| Amounts payable within one year | 42/48 | €16,713 | €49,748 | +€33,035 | +197.7% |
| Trade debts | 44 | €5,491 | €5,279 | -€212 | -3.9% |
| Suppliers | 440/4 | €5,491 | €5,279 | -€212 | -3.9% |
| Taxes, remuneration and social security | 45 | €4,483 | €8,738 | +€4,255 | +94.9% |
| Taxes | 450/3 | €4,483 | €6,949 | +€2,466 | +55.0% |
| Remuneration and social security | 454/9 | - | €1,788 | +€1,788 | |
| Other amounts payable | 47/48 | €6,740 | €35,732 | +€28,992 | +430.2% |
| Other operating charges | 640/8 | €894 | €906 | +€12 | +1.4% |
| Gross operating margin | 9900 | €12,485 | €8,617 | -€3,867 | -31.0% |
| Operating profit (loss) | 9901 | €11,591 | €7,712 | -€3,879 | -33.5% |
| Financial income | 75/76B | €296 | €122 | -€174 | -58.9% |
| Recurring financial income | 75 | €296 | €122 | -€174 | -58.9% |
| Financial charges | 65/66B | €579 | €1,543 | +€965 | +166.7% |
| Recurring financial charges | 65 | €579 | €1,543 | +€965 | +166.7% |
| Profit (loss) for the period before taxes | 9903 | €11,308 | €6,290 | -€5,018 | -44.4% |
| Income taxes | 67/77 | €2,844 | €1,770 | -€1,074 | -37.8% |
| Profit (loss) for the period | 9904 | €8,464 | €4,520 | -€3,944 | -46.6% |
| Profit (loss) for the period to be appropriated | 9905 | €8,464 | €4,520 | -€3,944 | -46.6% |
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 1 October 2026 via checked.be.