VEKEMANS BERT: 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.
VEKEMANS BERT
Largest movements
- Tangible fixed assets -€4,557
down €4,557 (-100%), from €4,557 to €0
of which Furniture and vehicles: -€4,557
- Receivables within one year +€1,968
up €1,968 (+25.3%), from €7,793 to €9,761
of which Trade receivables: +€1,794
- Cash +€1,568
up €1,568 (+16.5%), from €9,524 to €11,092
mainly Investment in fixed assets (net) (+€4,156) and Depreciation (+€401)
- Reserves -€58,209
down €58,209 (-96.9%), from €60,064 to €1,855
of which Distributable reserves: -€58,209
- Profit (loss) carried forward +€57,633
up €57,633, from -€57,324 to €309
- Trade debts -€280
down €280 (-23.5%), from €1,187 to €908
- Tax, wage and social debts -€228
down €228 (-72.5%), from €315 to €87
- Depreciation -€2,545
down €2,545 (-86.4%), from €2,946 to €401
- Gross operating margin +€1,479
up €1,479 (+59.3%), from €2,497 to €3,976
- Financial income +€231
up €231 (+101%), from €229 to €460
- Other operating charges +€46
up €46 (+6.7%), from €690 to €736
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 | €22,792 | €21,915 | -€877 | -3.8% |
| Fixed assets | 21/28 | €4,557 | €0 | -€4,557 | -100% |
| Tangible fixed assets | 22/27 | €4,557 | €0 | -€4,557 | -100% |
| Plant, machinery and equipment | 23 | €0 | €0 | = | |
| Furniture and vehicles | 24 | €4,557 | €0 | -€4,557 | -100% |
| Current assets | 29/58 | €18,235 | €21,915 | +€3,680 | +20.2% |
| Amounts receivable within one year | 40/41 | €7,793 | €9,761 | +€1,968 | +25.3% |
| Trade receivables | 40 | €0 | €1,794 | +€1,794 | |
| Other amounts receivable | 41 | €7,793 | €7,966 | +€174 | +2.2% |
| Cash at bank and in hand | 54/58 | €9,524 | €11,092 | +€1,568 | +16.5% |
| Deferred charges and accrued income | 490/1 | €918 | €1,063 | +€144 | +15.7% |
| Total equity and liabilities | 10/49 | €22,792 | €21,915 | -€877 | -3.8% |
| Equity | 10/15 | €21,290 | €20,714 | -€576 | -2.7% |
| Contributions | 10/11 | €18,550 | €18,550 | = | 0.0% |
| Contributions outside capital | 11 | €18,550 | €18,550 | = | 0.0% |
| Other | 1109/19 | €18,550 | €18,550 | = | 0.0% |
| Reserves | 13 | €60,064 | €1,855 | -€58,209 | -96.9% |
| Non-distributable reserves | 130/1 | €1,855 | €1,855 | = | 0.0% |
| Reserves not available under the articles | 1311 | €1,855 | €1,855 | = | 0.0% |
| Distributable reserves | 133 | €58,209 | €0 | -€58,209 | -100% |
| Profit (loss) carried forward | 14 | -€57,324 | €309 | +€57,633 | |
| Amounts payable | 17/49 | €1,502 | €1,201 | -€301 | -20.0% |
| Amounts payable within one year | 42/48 | €1,502 | €994 | -€508 | -33.8% |
| Trade debts | 44 | €1,187 | €908 | -€280 | -23.5% |
| Suppliers | 440/4 | €1,187 | €908 | -€280 | -23.5% |
| Taxes, remuneration and social security | 45 | €315 | €87 | -€228 | -72.5% |
| Taxes | 450/3 | €315 | €87 | -€228 | -72.5% |
| Other amounts payable | 47/48 | €0 | - | = | |
| Accrued charges and deferred income | 492/3 | €0 | €207 | +€207 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €2,946 | €401 | -€2,545 | -86.4% |
| Other operating charges | 640/8 | €690 | €736 | +€46 | +6.7% |
| Non-recurring operating charges | 66A | - | €3,743 | +€3,743 | |
| Gross operating margin | 9900 | €2,497 | €3,976 | +€1,479 | +59.3% |
| Operating profit (loss) | 9901 | -€1,140 | -€904 | +€236 | +20.7% |
| Financial income | 75/76B | €229 | €460 | +€231 | +101% |
| Recurring financial income | 75 | €229 | €460 | +€231 | +101% |
| Financial charges | 65/66B | €160 | €132 | -€29 | -17.8% |
| Recurring financial charges | 65 | €160 | €132 | -€29 | -17.8% |
| Profit (loss) for the period before taxes | 9903 | -€1,071 | -€576 | +€495 | +46.2% |
| Profit (loss) for the period | 9904 | -€1,071 | -€576 | +€495 | +46.2% |
| Profit (loss) for the period to be appropriated | 9905 | -€1,071 | -€576 | +€495 | +46.2% |
Source: filed annual accounts (NBB), financial years ended 30 June 2024 and 30 June 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 25 October 2026 via checked.be.