VCOMPTA: 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.
VCOMPTA
Largest movements
- Cash +€53,612
up €53,612 (+79.4%), from €67,504 to €121,116
mainly Net result for the year (+€54,428) and Tax, wage and social debts (+€11,598)
- Tangible fixed assets -€5,940
down €5,940 (-14.4%), from €41,387 to €35,446
of which Land and buildings: -€7,319
- Receivables within one year +€3,078
up €3,078 (+5.3%), from €57,615 to €60,693
of which Trade receivables: +€3,541
- Reserves +€40,000
up €40,000 (+33.9%), from €118,110 to €158,110
of which Distributable reserves: +€40,000
- Tax, wage and social debts +€11,598
up €11,598 (+1202.3%), from €965 to €12,563
of which Taxes: +€8,276
- Debts after one year -€5,806
down €5,806 (-34.8%), from €16,664 to €10,858
- Profit (loss) carried forward +€4,428
up €4,428 (+96.3%), from €4,598 to €9,026
- Other debts +€2,390
up €2,390 (+23.9%), from €10,000 to €12,390
- Gross operating margin +€42,722
up €42,722 (+64.2%), from €66,525 to €109,246
- Staff costs +€7,761
up €7,761 (+42.0%), from €18,461 to €26,222
- Taxes +€4,993
up €4,993 (+49.9%), from €10,007 to €15,000
- Depreciation +€1,532
up €1,532 (+16.1%), from €9,517 to €11,049
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 | €166,507 | €217,256 | +€50,749 | +30.5% |
| Fixed assets | 21/28 | €41,387 | €35,446 | -€5,940 | -14.4% |
| Tangible fixed assets | 22/27 | €41,387 | €35,446 | -€5,940 | -14.4% |
| Land and buildings | 22 | €37,170 | €29,851 | -€7,319 | -19.7% |
| Furniture and vehicles | 24 | €4,217 | €5,596 | +€1,379 | +32.7% |
| Current assets | 29/58 | €125,120 | €181,809 | +€56,690 | +45.3% |
| Amounts receivable within one year | 40/41 | €57,615 | €60,693 | +€3,078 | +5.3% |
| Trade receivables | 40 | €57,152 | €60,693 | +€3,541 | +6.2% |
| Other amounts receivable | 41 | €463 | - | -€463 | |
| Cash at bank and in hand | 54/58 | €67,504 | €121,116 | +€53,612 | +79.4% |
| Total equity and liabilities | 10/49 | €166,507 | €217,256 | +€50,749 | +30.5% |
| Equity | 10/15 | €128,908 | €173,336 | +€44,428 | +34.5% |
| Contributions | 10/11 | €6,200 | €6,200 | = | 0.0% |
| Reserves | 13 | €118,110 | €158,110 | +€40,000 | +33.9% |
| Non-distributable reserves | 130/1 | €1,860 | €1,860 | = | 0.0% |
| Reserves not available under the articles | 1311 | €1,860 | €1,860 | = | 0.0% |
| Distributable reserves | 133 | €116,250 | €156,250 | +€40,000 | +34.4% |
| Profit (loss) carried forward | 14 | €4,598 | €9,026 | +€4,428 | +96.3% |
| Amounts payable | 17/49 | €37,599 | €43,920 | +€6,322 | +16.8% |
| Amounts payable after more than one year | 17 | €16,664 | €10,858 | -€5,806 | -34.8% |
| Financial debts | 170/4 | €16,664 | €10,858 | -€5,806 | -34.8% |
| Amounts payable within one year | 42/48 | €20,935 | €33,062 | +€12,128 | +57.9% |
| Current portion of amounts payable after more than one year | 42 | €5,726 | €5,806 | +€81 | +1.4% |
| Trade debts | 44 | €4,244 | €2,303 | -€1,941 | -45.7% |
| Suppliers | 440/4 | €4,244 | €2,303 | -€1,941 | -45.7% |
| Taxes, remuneration and social security | 45 | €965 | €12,563 | +€11,598 | +1202.3% |
| Taxes | 450/3 | €965 | €9,240 | +€8,276 | +857.9% |
| Remuneration and social security | 454/9 | - | €3,323 | +€3,323 | |
| Other amounts payable | 47/48 | €10,000 | €12,390 | +€2,390 | +23.9% |
| Turnover | 70 | €0 | - | = | |
| Goods, raw materials, services and sundry goods | 60/61 | €0 | - | = | |
| Remuneration, social security and pensions | 62 | €18,461 | €26,222 | +€7,761 | +42.0% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €9,517 | €11,049 | +€1,532 | +16.1% |
| Other operating charges | 640/8 | €511 | €528 | +€17 | +3.4% |
| Gross operating margin | 9900 | €66,525 | €109,246 | +€42,722 | +64.2% |
| Operating profit (loss) | 9901 | €38,035 | €71,447 | +€33,412 | +87.8% |
| Financial charges | 65/66B | €2,612 | €2,019 | -€593 | -22.7% |
| Recurring financial charges | 65 | €2,612 | €2,019 | -€593 | -22.7% |
| Profit (loss) for the period before taxes | 9903 | €35,423 | €69,428 | +€34,004 | +96.0% |
| Income taxes | 67/77 | €10,007 | €15,000 | +€4,993 | +49.9% |
| Profit (loss) for the period | 9904 | €25,417 | €54,428 | +€29,011 | +114.1% |
| Profit (loss) for the period to be appropriated | 9905 | €25,417 | €54,428 | +€29,011 | +114.1% |
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 12 October 2026 via checked.be.