VCM Care: 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.
VCM Care
Largest movements
- Cash +€20,647
up €20,647 (+66.3%), from €31,125 to €51,772
mainly Net result for the year (+€32,239) and Depreciation (+€4,210)
- Tangible fixed assets -€4,210
down €4,210 (-31.6%), from €13,309 to €9,099
- Receivables within one year +€798
up €798 (+6.1%), from €13,038 to €13,836
of which Other amounts receivable: +€589
- Profit (loss) carried forward +€31,406
up €31,406 (+132%), from €23,748 to €55,154
- Tax, wage and social debts -€9,176
down €9,176 (-63.8%), from €14,378 to €5,202
- Debts after one year -€4,260
down €4,260 (-45.1%), from €9,436 to €5,176
- Trade debts -€1,535
down €1,535 (-52.9%), from €2,901 to €1,366
- Gross operating margin +€10,643
up €10,643 (+29.6%), from €35,906 to €46,549
- Taxes +€2,369
up €2,369 (+33.6%), from €7,054 to €9,423
- Other operating charges -€824
down €824 (-81.9%), from €1,007 to €183
- Depreciation +€679
up €679 (+19.2%), from €3,531 to €4,210
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 | €57,630 | €74,909 | +€17,278 | +30.0% |
| Fixed assets | 21/28 | €13,309 | €9,099 | -€4,210 | -31.6% |
| Tangible fixed assets | 22/27 | €13,309 | €9,099 | -€4,210 | -31.6% |
| Furniture and vehicles | 24 | €13,309 | €9,099 | -€4,210 | -31.6% |
| Current assets | 29/58 | €44,322 | €65,810 | +€21,488 | +48.5% |
| Amounts receivable within one year | 40/41 | €13,038 | €13,836 | +€798 | +6.1% |
| Trade receivables | 40 | €13,038 | €13,247 | +€210 | +1.6% |
| Other amounts receivable | 41 | - | €589 | +€589 | |
| Cash at bank and in hand | 54/58 | €31,125 | €51,772 | +€20,647 | +66.3% |
| Deferred charges and accrued income | 490/1 | €159 | €201 | +€43 | +26.8% |
| Total equity and liabilities | 10/49 | €57,630 | €74,909 | +€17,278 | +30.0% |
| Equity | 10/15 | €26,248 | €57,654 | +€31,406 | +120% |
| Contributions | 10/11 | €2,500 | €2,500 | = | 0.0% |
| Profit (loss) carried forward | 14 | €23,748 | €55,154 | +€31,406 | +132% |
| Amounts payable | 17/49 | €31,383 | €17,255 | -€14,128 | -45.0% |
| Amounts payable after more than one year | 17 | €9,436 | €5,176 | -€4,260 | -45.1% |
| Financial debts | 170/4 | €9,436 | €5,176 | -€4,260 | -45.1% |
| Amounts payable within one year | 42/48 | €21,946 | €12,079 | -€9,868 | -45.0% |
| Current portion of amounts payable after more than one year | 42 | €4,437 | €4,607 | +€170 | +3.8% |
| Trade debts | 44 | €2,901 | €1,366 | -€1,535 | -52.9% |
| Suppliers | 440/4 | €2,901 | €1,366 | -€1,535 | -52.9% |
| Taxes, remuneration and social security | 45 | €14,378 | €5,202 | -€9,176 | -63.8% |
| Taxes | 450/3 | €14,378 | €5,202 | -€9,176 | -63.8% |
| Other amounts payable | 47/48 | €230 | €903 | +€673 | +293% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €3,531 | €4,210 | +€679 | +19.2% |
| Other operating charges | 640/8 | €1,007 | €183 | -€824 | -81.9% |
| Gross operating margin | 9900 | €35,906 | €46,549 | +€10,643 | +29.6% |
| Operating profit (loss) | 9901 | €31,368 | €42,156 | +€10,788 | +34.4% |
| Financial income | 75/76B | - | €0 | +€0 | |
| Recurring financial income | 75 | - | €0 | +€0 | |
| Financial charges | 65/66B | €566 | €494 | -€72 | -12.7% |
| Recurring financial charges | 65 | €566 | €494 | -€72 | -12.7% |
| Profit (loss) for the period before taxes | 9903 | €30,802 | €41,662 | +€10,861 | +35.3% |
| Income taxes | 67/77 | €7,054 | €9,423 | +€2,369 | +33.6% |
| Profit (loss) for the period | 9904 | €23,748 | €32,239 | +€8,491 | +35.8% |
| Profit (loss) for the period to be appropriated | 9905 | €23,748 | €32,239 | +€8,491 | +35.8% |
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 27 October 2026 via checked.be.