VDJ Concept Toitures: 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.
VDJ Concept Toitures
Largest movements
- Receivables within one year -€30,068
down €30,068 (-45.2%), from €66,576 to €36,508
of which Trade receivables: -€34,614
- Tangible fixed assets +€7,456
new in 2025: €7,456
of which Plant, machinery and equipment: +€5,909
- Other debts -€38,611
down €38,611 (-97.5%), from €39,614 to €1,003
- Reserves +€22,071
up €22,071 (+544%), from €4,056 to €26,127
- Trade debts -€8,763
down €8,763 (-67.4%), from €12,993 to €4,231
- Tax, wage and social debts +€2,686
up €2,686 (+54.1%), from €4,968 to €7,654
- Gross operating margin +€24,830
up €24,830 (+365%), from €6,807 to €31,636
- Taxes +€3,718
up €3,718 (+189%), from €1,968 to €5,686
- Financial charges +€2,248
up €2,248 (+1,074%), from €209 to €2,457
- Depreciation +€506
new in 2025: €506
- Other operating charges +€343
up €343 (+59.9%), from €573 to €916
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 | €66,631 | €44,015 | -€22,616 | -33.9% |
| Fixed assets | 21/28 | - | €7,456 | +€7,456 | |
| Tangible fixed assets | 22/27 | - | €7,456 | +€7,456 | |
| Plant, machinery and equipment | 23 | - | €5,909 | +€5,909 | |
| Furniture and vehicles | 24 | - | €1,547 | +€1,547 | |
| Current assets | 29/58 | €66,631 | €36,559 | -€30,072 | -45.1% |
| Amounts receivable within one year | 40/41 | €66,576 | €36,508 | -€30,068 | -45.2% |
| Trade receivables | 40 | €61,576 | €26,962 | -€34,614 | -56.2% |
| Other amounts receivable | 41 | €5,000 | €9,546 | +€4,546 | +90.9% |
| Cash at bank and in hand | 54/58 | €56 | €51 | -€5 | -8.1% |
| Total equity and liabilities | 10/49 | €66,631 | €44,015 | -€22,616 | -33.9% |
| Equity | 10/15 | €9,056 | €31,127 | +€22,071 | +244% |
| Contributions | 10/11 | €5,000 | €5,000 | = | 0.0% |
| Reserves | 13 | €4,056 | €26,127 | +€22,071 | +544% |
| Distributable reserves | 133 | €4,056 | €26,127 | +€22,071 | +544% |
| Amounts payable | 17/49 | €57,575 | €12,888 | -€44,687 | -77.6% |
| Amounts payable within one year | 42/48 | €57,575 | €12,888 | -€44,687 | -77.6% |
| Trade debts | 44 | €12,993 | €4,231 | -€8,763 | -67.4% |
| Suppliers | 440/4 | €12,993 | €4,231 | -€8,763 | -67.4% |
| Taxes, remuneration and social security | 45 | €4,968 | €7,654 | +€2,686 | +54.1% |
| Taxes | 450/3 | €4,968 | €7,654 | +€2,686 | +54.1% |
| Other amounts payable | 47/48 | €39,614 | €1,003 | -€38,611 | -97.5% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | - | €506 | +€506 | |
| Other operating charges | 640/8 | €573 | €916 | +€343 | +59.9% |
| Gross operating margin | 9900 | €6,807 | €31,636 | +€24,830 | +365% |
| Operating profit (loss) | 9901 | €6,233 | €30,214 | +€23,981 | +385% |
| Financial charges | 65/66B | €209 | €2,457 | +€2,248 | +1,074% |
| Recurring financial charges | 65 | €209 | €2,457 | +€2,248 | +1,074% |
| Profit (loss) for the period before taxes | 9903 | €6,024 | €27,757 | +€21,733 | +361% |
| Income taxes | 67/77 | €1,968 | €5,686 | +€3,718 | +189% |
| Profit (loss) for the period | 9904 | €4,056 | €22,071 | +€18,015 | +444% |
| Profit (loss) for the period to be appropriated | 9905 | €4,056 | €22,071 | +€18,015 | +444% |
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 28 October 2026 via checked.be.