Vik Van Den Corput: 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.
Vik Van Den Corput
Largest movements
- Receivables within one year +€415,445
up €415,445 (+592.2%), from €70,157 to €485,602
of which Other amounts receivable: +€338,777
- Cash -€332,585
down €332,585 (-97.0%), from €342,823 to €10,238
mainly Receivables within one year (-€415,445) and Other debts (-€349,874)
- Deferred charges and accrued income -€52,954
down €52,954 (-99.0%), from €53,496 to €542
- Tangible fixed assets -€42,388
down €42,388 (-7.4%), from €569,445 to €527,057
- Profit (loss) carried forward +€644,817
up €644,817 (+1287.2%), from €50,095 to €694,911
- Other debts -€349,874
down €349,874 (-83.1%), from €421,172 to €71,298
- Trade debts -€300,221
down €300,221 (-98.9%), from €303,673 to €3,451
- Tax, wage and social debts -€84,152
down €84,152 (-99.6%), from €84,452 to €300
- Debts after one year +€65,440
up €65,440 (+5.6%), from €1.2m to €1.2m
- Financial income +€532,776
up €532,776 (+3093.2%), from €17,224 to €550,000
- Financial charges +€35,113
up €35,113 (+279.2%), from €12,575 to €47,688
- Gross operating margin -€20,837
down €20,837 (-8.5%), from €244,223 to €223,386
- Taxes -€16,541
down €16,541 (-32.9%), from €50,320 to €33,779
- Depreciation +€6,594
up €6,594 (+18.4%), from €35,794 to €42,388
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 | €2,195,921 | €2,183,440 | -€12,481 | -0.6% |
| Fixed assets | 21/28 | €1,729,445 | €1,687,057 | -€42,388 | -2.5% |
| Tangible fixed assets | 22/27 | €569,445 | €527,057 | -€42,388 | -7.4% |
| Land and buildings | 22 | €244,550 | €232,014 | -€12,536 | -5.1% |
| Furniture and vehicles | 24 | €25,524 | €12,878 | -€12,646 | -49.5% |
| Other tangible fixed assets | 26 | €299,372 | €282,166 | -€17,206 | -5.7% |
| Financial fixed assets | 28 | €1,160,000 | €1,160,000 | = | 0.0% |
| Current assets | 29/58 | €466,476 | €496,382 | +€29,907 | +6.4% |
| Amounts receivable within one year | 40/41 | €70,157 | €485,602 | +€415,445 | +592.2% |
| Trade receivables | 40 | €65,657 | €142,325 | +€76,668 | +116.8% |
| Other amounts receivable | 41 | €4,500 | €343,277 | +€338,777 | +7528.4% |
| Cash at bank and in hand | 54/58 | €342,823 | €10,238 | -€332,585 | -97.0% |
| Deferred charges and accrued income | 490/1 | €53,496 | €542 | -€52,954 | -99.0% |
| Total equity and liabilities | 10/49 | €2,195,921 | €2,183,440 | -€12,481 | -0.6% |
| Equity | 10/15 | €51,195 | €696,011 | +€644,817 | +1259.5% |
| Contributions | 10/11 | €1,000 | €1,000 | = | 0.0% |
| Reserves | 13 | €100 | €100 | = | 0.0% |
| Non-distributable reserves | 130/1 | €100 | €100 | = | 0.0% |
| Reserves not available under the articles | 1311 | €100 | €100 | = | 0.0% |
| Profit (loss) carried forward | 14 | €50,095 | €694,911 | +€644,817 | +1287.2% |
| Amounts payable | 17/49 | €2,144,726 | €1,487,428 | -€657,298 | -30.6% |
| Amounts payable after more than one year | 17 | €1,173,649 | €1,239,089 | +€65,440 | +5.6% |
| Financial debts | 170/4 | €1,173,649 | €1,239,089 | +€65,440 | +5.6% |
| Amounts payable within one year | 42/48 | €971,078 | €248,340 | -€722,738 | -74.4% |
| Current portion of amounts payable after more than one year | 42 | €161,781 | €173,290 | +€11,509 | +7.1% |
| Trade debts | 44 | €303,673 | €3,451 | -€300,221 | -98.9% |
| Suppliers | 440/4 | €303,673 | €3,451 | -€300,221 | -98.9% |
| Taxes, remuneration and social security | 45 | €84,452 | €300 | -€84,152 | -99.6% |
| Taxes | 450/3 | €84,452 | €300 | -€84,152 | -99.6% |
| Other amounts payable | 47/48 | €421,172 | €71,298 | -€349,874 | -83.1% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €35,794 | €42,388 | +€6,594 | +18.4% |
| Other operating charges | 640/8 | €806 | €3,189 | +€2,384 | +295.8% |
| Non-recurring operating charges | 66A | - | €1,525 | +€1,525 | |
| Gross operating margin | 9900 | €244,223 | €223,386 | -€20,837 | -8.5% |
| Operating profit (loss) | 9901 | €207,624 | €176,284 | -€31,341 | -15.1% |
| Financial income | 75/76B | €17,224 | €550,000 | +€532,776 | +3093.2% |
| Recurring financial income | 75 | €17,224 | €550,000 | +€532,776 | +3093.2% |
| Financial charges | 65/66B | €12,575 | €47,688 | +€35,113 | +279.2% |
| Recurring financial charges | 65 | €12,575 | €47,688 | +€35,113 | +279.2% |
| Profit (loss) for the period before taxes | 9903 | €212,274 | €678,596 | +€466,322 | +219.7% |
| Income taxes | 67/77 | €50,320 | €33,779 | -€16,541 | -32.9% |
| Profit (loss) for the period | 9904 | €161,954 | €644,817 | +€482,863 | +298.1% |
| Profit (loss) for the period to be appropriated | 9905 | €161,954 | €644,817 | +€482,863 | +298.1% |
Source: filed annual accounts (NBB), financial years ended 30 September 2024 and 30 September 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 11 October 2026 via checked.be.