VCK Keuringen: 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.
VCK Keuringen
Largest movements
- Tangible fixed assets +€33,900
up €33,900 (+568%), from €5,966 to €39,866
of which Furniture and vehicles: +€28,169
- Cash +€5,502
up €5,502 (+101%), from €5,422 to €10,925
mainly Debts after one year (+€22,796) and Net result for the year (+€6,091)
- Receivables within one year +€1,932
up €1,932 (+87.8%), from €2,201 to €4,134
of which Trade receivables: +€2,282
- Debts after one year +€22,796
new in 2025: €22,796
- Reserves +€6,000
up €6,000 (+200%), from €3,000 to €9,000
- Current portion of long-term debt +€5,558
new in 2025: €5,558
- Other debts +€4,886
up €4,886 (+118%), from €4,130 to €9,016
- Tax, wage and social debts +€2,119
up €2,119 (+244%), from €868 to €2,987
- Gross operating margin +€7,077
up €7,077 (+74.6%), from €9,480 to €16,556
- Depreciation +€4,533
up €4,533 (+341%), from €1,328 to €5,861
- Taxes +€650
up €650 (+39.4%), from €1,650 to €2,300
- Financial charges +€330
up €330 (+431%), from €77 to €406
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 | €13,590 | €54,924 | +€41,335 | +304% |
| Fixed assets | 21/28 | €5,966 | €39,866 | +€33,900 | +568% |
| Tangible fixed assets | 22/27 | €5,966 | €39,866 | +€33,900 | +568% |
| Plant, machinery and equipment | 23 | - | €5,731 | +€5,731 | |
| Furniture and vehicles | 24 | €5,966 | €34,134 | +€28,169 | +472% |
| Current assets | 29/58 | €7,624 | €15,058 | +€7,435 | +97.5% |
| Amounts receivable within one year | 40/41 | €2,201 | €4,134 | +€1,932 | +87.8% |
| Trade receivables | 40 | €1,851 | €4,134 | +€2,282 | +123% |
| Other amounts receivable | 41 | €350 | - | -€350 | |
| Cash at bank and in hand | 54/58 | €5,422 | €10,925 | +€5,502 | +101% |
| Total equity and liabilities | 10/49 | €13,590 | €54,924 | +€41,335 | +304% |
| Equity | 10/15 | €6,804 | €12,894 | +€6,091 | +89.5% |
| Contributions | 10/11 | €3,000 | €3,000 | = | 0.0% |
| Reserves | 13 | €3,000 | €9,000 | +€6,000 | +200% |
| Distributable reserves | 133 | €3,000 | €9,000 | +€6,000 | +200% |
| Profit (loss) carried forward | 14 | €804 | €894 | +€91 | +11.3% |
| Amounts payable | 17/49 | €6,786 | €42,030 | +€35,244 | +519% |
| Amounts payable after more than one year | 17 | - | €22,796 | +€22,796 | |
| Financial debts | 170/4 | - | €22,796 | +€22,796 | |
| Amounts payable within one year | 42/48 | €6,786 | €19,234 | +€12,448 | +183% |
| Current portion of amounts payable after more than one year | 42 | - | €5,558 | +€5,558 | |
| Trade debts | 44 | €1,788 | €1,673 | -€115 | -6.4% |
| Suppliers | 440/4 | €1,788 | €1,673 | -€115 | -6.4% |
| Taxes, remuneration and social security | 45 | €868 | €2,987 | +€2,119 | +244% |
| Taxes | 450/3 | €868 | €2,987 | +€2,119 | +244% |
| Other amounts payable | 47/48 | €4,130 | €9,016 | +€4,886 | +118% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €1,328 | €5,861 | +€4,533 | +341% |
| Other operating charges | 640/8 | €315 | €221 | -€94 | -29.9% |
| Non-recurring operating charges | 66A | - | €1,717 | +€1,717 | |
| Gross operating margin | 9900 | €9,480 | €16,556 | +€7,077 | +74.6% |
| Operating profit (loss) | 9901 | €7,836 | €8,757 | +€921 | +11.7% |
| Financial income | 75/76B | - | €40 | +€40 | |
| Recurring financial income | 75 | - | €40 | +€40 | |
| Financial charges | 65/66B | €77 | €406 | +€330 | +431% |
| Recurring financial charges | 65 | €77 | €406 | +€330 | +431% |
| Profit (loss) for the period before taxes | 9903 | €7,760 | €8,391 | +€631 | +8.1% |
| Income taxes | 67/77 | €1,650 | €2,300 | +€650 | +39.4% |
| Profit (loss) for the period | 9904 | €6,110 | €6,091 | -€19 | -0.3% |
| Profit (loss) for the period to be appropriated | 9905 | €6,110 | €6,091 | -€19 | -0.3% |
Source: filed annual accounts (NBB), financial years ended 31 December 2024 and 31 December 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 23 October 2026 via checked.be.