VDD-CONCEPTS: 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.
VDD-CONCEPTS
Largest movements
- Receivables within one year +€770
up €770, from €0 to €770
of which Other amounts receivable: +€770
- Trade debts +€3,067
up €3,067, from €0 to €3,067
- Profit (loss) carried forward -€2,504
down €2,504 (-5.4%), from -€46,011 to -€48,515
- Other debts +€435
up €435 (+1.1%), from €40,783 to €41,218
- Short-term financial debts -€211
down €211 (-100.0%), from €211 to €0
- Tax, wage and social debts -€16
down €16 (-100.0%), from €16 to €0
- Gross operating margin -€547
down €547 (-47.5%), from -€1,151 to -€1,697
- Financial charges -€477
down €477 (-88.3%), from €540 to €63
- Other operating charges +€118
up €118 (+18.8%), from €626 to €744
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 | €0 | €770 | +€770 | |
| Fixed assets | 21/28 | €0 | - | = | |
| Financial fixed assets | 28 | €0 | - | = | |
| Current assets | 29/58 | €0 | €770 | +€770 | |
| Amounts receivable within one year | 40/41 | €0 | €770 | +€770 | |
| Trade receivables | 40 | €0 | - | = | |
| Other amounts receivable | 41 | €0 | €770 | +€770 | |
| Cash at bank and in hand | 54/58 | €0 | - | = | |
| Deferred charges and accrued income | 490/1 | €0 | - | = | |
| Total equity and liabilities | 10/49 | €0 | €770 | +€770 | |
| Equity | 10/15 | -€41,011 | -€43,515 | -€2,504 | -6.1% |
| Contributions | 10/11 | €5,000 | €5,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€46,011 | -€48,515 | -€2,504 | -5.4% |
| Amounts payable | 17/49 | €41,011 | €44,285 | +€3,274 | +8.0% |
| Amounts payable within one year | 42/48 | €41,011 | €44,285 | +€3,274 | +8.0% |
| Financial debts | 43 | €211 | €0 | -€211 | -100.0% |
| Credit institutions | 430/8 | €211 | €0 | -€211 | -100.0% |
| Trade debts | 44 | €0 | €3,067 | +€3,067 | |
| Suppliers | 440/4 | €0 | €3,067 | +€3,067 | |
| Advances received on contracts in progress | 46 | €0 | - | = | |
| Taxes, remuneration and social security | 45 | €16 | €0 | -€16 | -100.0% |
| Taxes | 450/3 | €16 | €0 | -€16 | -100.0% |
| Other amounts payable | 47/48 | €40,783 | €41,218 | +€435 | +1.1% |
| Accrued charges and deferred income | 492/3 | €0 | - | = | |
| Non-recurring operating income | 76A | €1,448 | €532 | -€915 | -63.2% |
| Other operating charges | 640/8 | €626 | €744 | +€118 | +18.8% |
| Gross operating margin | 9900 | -€1,151 | -€1,697 | -€547 | -47.5% |
| Operating profit (loss) | 9901 | -€1,777 | -€2,441 | -€665 | -37.4% |
| Financial income | 75/76B | €0 | - | = | |
| Recurring financial income | 75 | €0 | - | = | |
| Financial charges | 65/66B | €540 | €63 | -€477 | -88.3% |
| Recurring financial charges | 65 | €540 | €63 | -€477 | -88.3% |
| Profit (loss) for the period before taxes | 9903 | -€2,316 | -€2,504 | -€188 | -8.1% |
| Income taxes | 67/77 | €0 | - | = | |
| Profit (loss) for the period | 9904 | -€2,316 | -€2,504 | -€188 | -8.1% |
| Profit (loss) for the period to be appropriated | 9905 | -€2,316 | -€2,504 | -€188 | -8.1% |
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 12 October 2026 via checked.be.