VDP Support: 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.
VDP Support
Largest movements
- Receivables within one year +€30,184
up €30,184 (+88.6%), from €34,062 to €64,246
of which Other amounts receivable: +€18,351
- Cash -€20,063
down €20,063 (-46.6%), from €43,068 to €23,004
mainly Receivables within one year (-€30,184) and Contributions, distributions and other (-€30,000)
- Tangible fixed assets -€3,089
down €3,089 (-4.8%), from €64,670 to €61,582
of which Furniture and vehicles: -€11,010
- Debts after one year -€16,800
down €16,800 (-60.9%), from €27,603 to €10,802
- Reserves +€13,345
up €13,345 (+43.6%), from €30,612 to €43,957
- Accrued charges and deferred income +€12,760
up €12,760 (+152.6%), from €8,362 to €21,122
- Other debts +€12,547
up €12,547 (+71.9%), from €17,453 to €30,000
- Trade debts -€8,538
down €8,538 (-42.7%), from €19,989 to €11,451
- Gross operating margin +€12,845
up €12,845 (+20.3%), from €63,159 to €76,004
- Taxes +€3,075
up €3,075 (+27.1%), from €11,337 to €14,411
- Depreciation +€1,619
up €1,619 (+11.2%), from €14,459 to €16,078
- Financial charges -€1,391
down €1,391 (-52.3%), from €2,659 to €1,268
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 | €143,919 | €151,168 | +€7,249 | +5.0% |
| Fixed assets | 21/28 | €64,670 | €61,582 | -€3,089 | -4.8% |
| Tangible fixed assets | 22/27 | €64,670 | €61,582 | -€3,089 | -4.8% |
| Land and buildings | 22 | €14,660 | €14,912 | +€252 | +1.7% |
| Plant, machinery and equipment | 23 | €6,227 | €13,897 | +€7,670 | +123.2% |
| Furniture and vehicles | 24 | €43,783 | €32,772 | -€11,010 | -25.1% |
| Current assets | 29/58 | €79,249 | €89,586 | +€10,338 | +13.0% |
| Amounts receivable within one year | 40/41 | €34,062 | €64,246 | +€30,184 | +88.6% |
| Trade receivables | 40 | €31,917 | €43,750 | +€11,833 | +37.1% |
| Other amounts receivable | 41 | €2,145 | €20,496 | +€18,351 | +855.7% |
| Cash at bank and in hand | 54/58 | €43,068 | €23,004 | -€20,063 | -46.6% |
| Deferred charges and accrued income | 490/1 | €2,119 | €2,336 | +€217 | +10.2% |
| Total equity and liabilities | 10/49 | €143,919 | €151,168 | +€7,249 | +5.0% |
| Equity | 10/15 | €54,876 | €68,221 | +€13,345 | +24.3% |
| Contributions | 10/11 | €2,800 | €2,800 | = | 0.0% |
| Reserves | 13 | €30,612 | €43,957 | +€13,345 | +43.6% |
| Distributable reserves | 133 | €30,612 | €43,957 | +€13,345 | +43.6% |
| Profit (loss) carried forward | 14 | €21,464 | €21,464 | = | 0.0% |
| Amounts payable | 17/49 | €89,043 | €82,947 | -€6,096 | -6.8% |
| Amounts payable after more than one year | 17 | €27,603 | €10,802 | -€16,800 | -60.9% |
| Financial debts | 170/4 | €27,603 | €10,802 | -€16,800 | -60.9% |
| Amounts payable within one year | 42/48 | €53,078 | €51,022 | -€2,056 | -3.9% |
| Current portion of amounts payable after more than one year | 42 | €10,850 | €6,922 | -€3,929 | -36.2% |
| Trade debts | 44 | €19,989 | €11,451 | -€8,538 | -42.7% |
| Suppliers | 440/4 | €19,989 | €11,451 | -€8,538 | -42.7% |
| Advances received on contracts in progress | 46 | €476 | €476 | = | 0.0% |
| Taxes, remuneration and social security | 45 | €4,310 | €2,174 | -€2,137 | -49.6% |
| Taxes | 450/3 | €3,479 | €2,174 | -€1,306 | -37.5% |
| Remuneration and social security | 454/9 | €831 | - | -€831 | |
| Other amounts payable | 47/48 | €17,453 | €30,000 | +€12,547 | +71.9% |
| Accrued charges and deferred income | 492/3 | €8,362 | €21,122 | +€12,760 | +152.6% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €14,459 | €16,078 | +€1,619 | +11.2% |
| Other operating charges | 640/8 | €383 | €902 | +€519 | +135.7% |
| Gross operating margin | 9900 | €63,159 | €76,004 | +€12,845 | +20.3% |
| Operating profit (loss) | 9901 | €48,318 | €59,024 | +€10,707 | +22.2% |
| Financial income | 75/76B | - | €0 | +€0 | |
| Recurring financial income | 75 | - | €0 | +€0 | |
| Financial charges | 65/66B | €2,659 | €1,268 | -€1,391 | -52.3% |
| Recurring financial charges | 65 | €2,659 | €1,268 | -€1,391 | -52.3% |
| Profit (loss) for the period before taxes | 9903 | €45,658 | €57,757 | +€12,098 | +26.5% |
| Income taxes | 67/77 | €11,337 | €14,411 | +€3,075 | +27.1% |
| Profit (loss) for the period | 9904 | €34,322 | €43,345 | +€9,023 | +26.3% |
| Profit (loss) for the period to be appropriated | 9905 | €34,322 | €43,345 | +€9,023 | +26.3% |
Source: filed annual accounts (NBB), fiscal years ended 30 June 2024 and 30 June 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 8 October 2026 via checked.be.