VDK Expertises: what changed
Two fiscal 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.
VDK Expertises
Largest movements
- Receivables within one year -€8,922
down €8,922 (-15.1%), from €58,971 to €50,049
of which Other amounts receivable: -€8,922
- Tax, wage and social debts -€9,631
no longer reported in 2025 (was €9,631)
- Trade debts +€4,991
up €4,991 (+108.4%), from €4,603 to €9,595
- Profit (loss) carried forward -€4,283
down €4,283 (-1.9%), from -€221,223 to -€225,506
- Staff costs -€24,367
no longer reported in 2025 (was €24,367)
- Gross operating margin +€1,217
up €1,217 (+22.1%), from -€5,500 to -€4,283
- Financial charges -€118
no longer reported in 2025 (was €118)
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
Cash or the result is not a separate line in both sets of accounts; the cash flow cannot be derived from them.
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €69,179 | €60,258 | -€8,922 | -12.9% |
| Fixed assets | 21/28 | €10,209 | €10,209 | = | 0.0% |
| Financial fixed assets | 28 | €10,209 | €10,209 | = | 0.0% |
| Current assets | 29/58 | €58,971 | €50,049 | -€8,922 | -15.1% |
| Amounts receivable within one year | 40/41 | €58,971 | €50,049 | -€8,922 | -15.1% |
| Trade receivables | 40 | €461 | €461 | = | 0.0% |
| Other amounts receivable | 41 | €58,509 | €49,587 | -€8,922 | -15.2% |
| Total equity and liabilities | 10/49 | €69,179 | €60,258 | -€8,922 | -12.9% |
| Equity | 10/15 | -€202,334 | -€206,617 | -€4,283 | -2.1% |
| Contributions | 10/11 | €18,592 | €18,592 | = | 0.0% |
| Reserves | 13 | €297 | €297 | = | 0.0% |
| Non-distributable reserves | 130/1 | €297 | €297 | = | 0.0% |
| Reserves not available under the articles | 1311 | €297 | €297 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€221,223 | -€225,506 | -€4,283 | -1.9% |
| Amounts payable | 17/49 | €271,513 | €266,874 | -€4,639 | -1.7% |
| Amounts payable within one year | 42/48 | €271,513 | €266,874 | -€4,639 | -1.7% |
| Financial debts | 43 | €942 | €942 | = | 0.0% |
| Credit institutions | 430/8 | €942 | €942 | = | 0.0% |
| Trade debts | 44 | €4,603 | €9,595 | +€4,991 | +108.4% |
| Suppliers | 440/4 | €4,603 | €9,595 | +€4,991 | +108.4% |
| Advances received on contracts in progress | 46 | €15,000 | €15,000 | = | 0.0% |
| Taxes, remuneration and social security | 45 | €9,631 | - | -€9,631 | |
| Taxes | 450/3 | €9,631 | - | -€9,631 | |
| Other amounts payable | 47/48 | €241,338 | €241,338 | = | 0.0% |
| Remuneration, social security and pensions | 62 | €24,367 | - | -€24,367 | |
| Gross operating margin | 9900 | -€5,500 | -€4,283 | +€1,217 | +22.1% |
| Operating profit (loss) | 9901 | -€29,868 | -€4,283 | +€25,585 | +85.7% |
| Financial charges | 65/66B | €118 | - | -€118 | |
| Recurring financial charges | 65 | €118 | - | -€118 | |
| Profit (loss) for the period before taxes | 9903 | -€29,985 | -€4,283 | +€25,702 | +85.7% |
| Profit (loss) for the period | 9904 | -€29,985 | -€4,283 | +€25,702 | +85.7% |
| Profit (loss) for the period to be appropriated | 9905 | -€29,985 | -€4,283 | +€25,702 | +85.7% |
Source: filed annual accounts (NBB), fiscal years ended 31 December 2024 and 31 December 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 4 October 2026 via checked.be.