VDB Controls: 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.
VDB Controls
Largest movements
- Cash +€7,834
up €7,834 (+61.4%), from €12,752 to €20,585
mainly Other debts (+€23,489) and Depreciation (+€7,147)
- Stocks and contracts -€4,481
down €4,481 (-25.5%), from €17,542 to €13,061
- Receivables within one year +€3,498
up €3,498 (+11.8%), from €29,732 to €33,230
of which Trade receivables: +€6,662
- Other debts +€23,489
up €23,489 (+101%), from €23,150 to €46,639
- Debts after one year -€13,591
down €13,591 (-13.4%), from €101,343 to €87,752
- Trade debts -€11,078
down €11,078 (-88.7%), from €12,492 to €1,414
- Reserves +€6,271
up €6,271 (+7.6%), from €82,412 to €88,683
- Depreciation -€4,088
down €4,088 (-36.4%), from €11,236 to €7,147
- Taxes +€1,614
up €1,614 (+273%), from €592 to €2,206
- Other operating charges -€1,303
down €1,303 (-48.0%), from €2,717 to €1,414
- Financial income +€716
up €716 (+67.1%), from €1,067 to €1,782
- Financial charges -€413
down €413 (-10.2%), from €4,066 to €3,652
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 | €248,077 | €254,870 | +€6,793 | +2.7% |
| Fixed assets | 21/28 | €186,409 | €187,460 | +€1,051 | +0.6% |
| Tangible fixed assets | 22/27 | €186,409 | €187,460 | +€1,051 | +0.6% |
| Land and buildings | 22 | €181,860 | €177,210 | -€4,650 | -2.6% |
| Plant, machinery and equipment | 23 | €3,941 | €4,087 | +€146 | +3.7% |
| Furniture and vehicles | 24 | €609 | €6,163 | +€5,554 | +912% |
| Current assets | 29/58 | €61,668 | €67,410 | +€5,742 | +9.3% |
| Stocks and contracts in progress | 3 | €17,542 | €13,061 | -€4,481 | -25.5% |
| Stocks | 30/36 | €17,542 | €13,061 | -€4,481 | -25.5% |
| Amounts receivable within one year | 40/41 | €29,732 | €33,230 | +€3,498 | +11.8% |
| Trade receivables | 40 | €12,902 | €19,564 | +€6,662 | +51.6% |
| Other amounts receivable | 41 | €16,831 | €13,666 | -€3,165 | -18.8% |
| Cash at bank and in hand | 54/58 | €12,752 | €20,585 | +€7,834 | +61.4% |
| Deferred charges and accrued income | 490/1 | €1,642 | €534 | -€1,108 | -67.5% |
| Total equity and liabilities | 10/49 | €248,077 | €254,870 | +€6,793 | +2.7% |
| Equity | 10/15 | €94,412 | €100,683 | +€6,271 | +6.6% |
| Contributions | 10/11 | €12,000 | €12,000 | = | 0.0% |
| Reserves | 13 | €82,412 | €88,683 | +€6,271 | +7.6% |
| Distributable reserves | 133 | €82,412 | €88,683 | +€6,271 | +7.6% |
| Amounts payable | 17/49 | €153,665 | €154,187 | +€522 | +0.3% |
| Amounts payable after more than one year | 17 | €101,343 | €87,752 | -€13,591 | -13.4% |
| Financial debts | 170/4 | €101,343 | €87,752 | -€13,591 | -13.4% |
| Amounts payable within one year | 42/48 | €52,123 | €65,887 | +€13,764 | +26.4% |
| Current portion of amounts payable after more than one year | 42 | €13,994 | €13,591 | -€403 | -2.9% |
| Trade debts | 44 | €12,492 | €1,414 | -€11,078 | -88.7% |
| Suppliers | 440/4 | €12,492 | €1,414 | -€11,078 | -88.7% |
| Taxes, remuneration and social security | 45 | €2,488 | €4,244 | +€1,756 | +70.6% |
| Taxes | 450/3 | €464 | €2,206 | +€1,742 | +375% |
| Remuneration and social security | 454/9 | €2,024 | €2,038 | +€14 | +0.7% |
| Other amounts payable | 47/48 | €23,150 | €46,639 | +€23,489 | +101% |
| Accrued charges and deferred income | 492/3 | €199 | €548 | +€349 | +176% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €11,236 | €7,147 | -€4,088 | -36.4% |
| Other operating charges | 640/8 | €2,717 | €1,414 | -€1,303 | -48.0% |
| Gross operating margin | 9900 | €19,076 | €18,908 | -€167 | -0.9% |
| Operating profit (loss) | 9901 | €5,123 | €10,347 | +€5,224 | +102% |
| Financial income | 75/76B | €1,067 | €1,782 | +€716 | +67.1% |
| Recurring financial income | 75 | €1,067 | €1,782 | +€716 | +67.1% |
| Financial charges | 65/66B | €4,066 | €3,652 | -€413 | -10.2% |
| Recurring financial charges | 65 | €4,066 | €3,652 | -€413 | -10.2% |
| Profit (loss) for the period before taxes | 9903 | €2,124 | €8,477 | +€6,353 | +299% |
| Income taxes | 67/77 | €592 | €2,206 | +€1,614 | +273% |
| Profit (loss) for the period | 9904 | €1,532 | €6,271 | +€4,739 | +309% |
| Profit (loss) for the period to be appropriated | 9905 | €1,532 | €6,271 | +€4,739 | +309% |
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 15 October 2026 via checked.be.