VFXCHRISUME: what changed
VFXCHRISUME
Largest movements
- Receivables within one year +€178,987
up €178,987 (+113%), from €158,471 to €337,458
of which Other amounts receivable: +€139,871
- Cash +€10,457
up €10,457 (+44.1%), from €23,722 to €34,180
mainly Net result for the year (+€130,838) and Tax, wage and social debts (+€43,726)
- Tangible fixed assets +€4,818
up €4,818 (+78.0%), from €6,177 to €10,994
- Reserves +€130,838
up €130,838 (+66.4%), from €197,027 to €327,865
- Tax, wage and social debts +€43,726
up €43,726 (+116%), from €37,637 to €81,363
of which Taxes: +€43,492
- Other debts +€16,114
new in 2024: €16,114
- Gross operating margin +€27,389
up €27,389 (+17.3%), from €158,014 to €185,403
- Taxes +€9,127
up €9,127 (+30.1%), from €30,293 to €39,420
- Financial income +€8,015
up €8,015 (+186%), from €4,299 to €12,314
Change in the result, 2023 to 2024
For each income-statement line you see the change as its effect on the result. Higher costs lower the result, higher income raises it.
Derived cash bridge
The bridge is derived from the 2023 and 2024 balance sheets and the 2024 result. There is no filed cash-flow statement. You see where the money came from and where it went.
Every line side by side
| Line | Code | 2023 | 2024 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €238,370 | €432,632 | +€194,262 | +81.5% |
| Fixed assets | 21/28 | €6,177 | €10,994 | +€4,818 | +78.0% |
| Tangible fixed assets | 22/27 | €6,177 | €10,994 | +€4,818 | +78.0% |
| Furniture and vehicles | 24 | €6,177 | €10,994 | +€4,818 | +78.0% |
| Current assets | 29/58 | €232,193 | €421,637 | +€189,445 | +81.6% |
| Amounts receivable after more than one year | 29 | €50,000 | €50,000 | = | 0.0% |
| Other amounts receivable | 291 | €50,000 | €50,000 | = | 0.0% |
| Amounts receivable within one year | 40/41 | €158,471 | €337,458 | +€178,987 | +113% |
| Trade receivables | 40 | €47,161 | €86,276 | +€39,116 | +82.9% |
| Other amounts receivable | 41 | €111,310 | €251,181 | +€139,871 | +126% |
| Cash at bank and in hand | 54/58 | €23,722 | €34,180 | +€10,457 | +44.1% |
| Total equity and liabilities | 10/49 | €238,370 | €432,632 | +€194,262 | +81.5% |
| Equity | 10/15 | €198,027 | €328,865 | +€130,838 | +66.1% |
| Contributions | 10/11 | €1,000 | €1,000 | = | 0.0% |
| Reserves | 13 | €197,027 | €327,865 | +€130,838 | +66.4% |
| Distributable reserves | 133 | €197,027 | €327,865 | +€130,838 | +66.4% |
| Amounts payable | 17/49 | €40,343 | €103,767 | +€63,424 | +157% |
| Amounts payable within one year | 42/48 | €40,343 | €103,317 | +€62,974 | +156% |
| Trade debts | 44 | €2,706 | €5,841 | +€3,135 | +116% |
| Suppliers | 440/4 | €2,706 | €5,841 | +€3,135 | +116% |
| Taxes, remuneration and social security | 45 | €37,637 | €81,363 | +€43,726 | +116% |
| Taxes | 450/3 | €32,457 | €75,949 | +€43,492 | +134% |
| Remuneration and social security | 454/9 | €5,180 | €5,414 | +€234 | +4.5% |
| Other amounts payable | 47/48 | - | €16,114 | +€16,114 | |
| Accrued charges and deferred income | 492/3 | - | €449 | +€449 | |
| Remuneration, social security and pensions | 62 | €23,681 | €22,041 | -€1,641 | -6.9% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €2,056 | €3,113 | +€1,056 | +51.4% |
| Other operating charges | 640/8 | €714 | €1,332 | +€618 | +86.6% |
| Gross operating margin | 9900 | €158,014 | €185,403 | +€27,389 | +17.3% |
| Operating profit (loss) | 9901 | €131,563 | €158,918 | +€27,355 | +20.8% |
| Financial income | 75/76B | €4,299 | €12,314 | +€8,015 | +186% |
| Recurring financial income | 75 | €4,299 | €12,314 | +€8,015 | +186% |
| Financial charges | 65/66B | €126 | €974 | +€848 | +672% |
| Recurring financial charges | 65 | €126 | €974 | +€848 | +672% |
| Profit (loss) for the period before taxes | 9903 | €135,736 | €170,258 | +€34,522 | +25.4% |
| Income taxes | 67/77 | €30,293 | €39,420 | +€9,127 | +30.1% |
| Profit (loss) for the period | 9904 | €105,443 | €130,838 | +€25,396 | +24.1% |
| Profit (loss) for the period to be appropriated | 9905 | €105,443 | €130,838 | +€25,396 | +24.1% |
Next steps
Calculation and sources
Source: filed annual accounts (NBB), financial years ended 31 December 2023 and 31 December 2024. Green is a favourable move for that line, red an unfavourable one. Prepared on 3 November 2026 via checked.be.