VK-allround: 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.
VK-allround
Largest movements
- Receivables within one year -€7,290
down €7,290 (-14.0%), from €52,057 to €44,766
of which Other amounts receivable: -€7,290
- Other debts +€29,248
new in 2024: €29,248
- Profit (loss) carried forward -€16,573
down €16,573 (-43.9%), from -€37,779 to -€54,352
- Accrued charges and deferred income -€8,073
down €8,073 (-33.7%), from €23,922 to €15,849
- Trade debts -€7,724
down €7,724 (-15.9%), from €48,651 to €40,927
- Debts after one year -€7,337
down €7,337 (-11.5%), from €63,626 to €56,290
- Gross operating margin +€19,282
up €19,282 (+64.5%), from -€29,897 to -€10,615
- Depreciation -€1,681
down €1,681 (-58.5%), from €2,872 to €1,191
- Financial charges -€730
down €730 (-14.9%), from €4,889 to €4,160
- Financial income -€387
down €387 (-91.2%), from €425 to €37
From the 2023 result to the 2024 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 2023 and 2024 balance sheets and the 2024 result: not a filed cash-flow statement. It shows where the money came from and went.
Every line side by side
| Line | Code | 2023 | 2024 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €151,601 | €142,538 | -€9,063 | -6.0% |
| Fixed assets | 21/28 | €98,341 | €97,150 | -€1,191 | -1.2% |
| Tangible fixed assets | 22/27 | €97,059 | €95,867 | -€1,191 | -1.2% |
| Land and buildings | 22 | €93,013 | €93,013 | = | 0.0% |
| Plant, machinery and equipment | 23 | €397 | €136 | -€262 | -65.9% |
| Furniture and vehicles | 24 | €3,649 | €2,719 | -€929 | -25.5% |
| Other tangible fixed assets | 26 | €0 | - | = | |
| Financial fixed assets | 28 | €1,283 | €1,283 | = | 0.0% |
| Current assets | 29/58 | €53,260 | €45,388 | -€7,872 | -14.8% |
| Stocks and contracts in progress | 3 | €506 | €0 | -€506 | -100% |
| Stocks | 30/36 | €506 | €0 | -€506 | -100% |
| Contracts in progress | 37 | €0 | - | = | |
| Amounts receivable within one year | 40/41 | €52,057 | €44,766 | -€7,290 | -14.0% |
| Trade receivables | 40 | €36,948 | €36,948 | = | 0.0% |
| Other amounts receivable | 41 | €15,108 | €7,818 | -€7,290 | -48.3% |
| Cash at bank and in hand | 54/58 | €258 | €0 | -€258 | -100% |
| Deferred charges and accrued income | 490/1 | €439 | €622 | +€182 | +41.4% |
| Total equity and liabilities | 10/49 | €151,601 | €142,538 | -€9,063 | -6.0% |
| Equity | 10/15 | -€20,164 | -€36,738 | -€16,573 | -82.2% |
| Contributions | 10/11 | €6,200 | €6,200 | = | 0.0% |
| Reserves | 13 | €11,414 | €11,414 | = | 0.0% |
| Non-distributable reserves | 130/1 | €1,860 | €1,860 | = | 0.0% |
| Reserves not available under the articles | 1311 | €1,860 | €1,860 | = | 0.0% |
| Distributable reserves | 133 | €9,554 | €9,554 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€37,779 | -€54,352 | -€16,573 | -43.9% |
| Amounts payable | 17/49 | €171,766 | €179,276 | +€7,510 | +4.4% |
| Amounts payable after more than one year | 17 | €63,626 | €56,290 | -€7,337 | -11.5% |
| Financial debts | 170/4 | €63,626 | €56,290 | -€7,337 | -11.5% |
| Amounts payable within one year | 42/48 | €84,217 | €107,137 | +€22,920 | +27.2% |
| Current portion of amounts payable after more than one year | 42 | €7,714 | €11,340 | +€3,626 | +47.0% |
| Financial debts | 43 | €25,000 | €25,000 | = | 0.0% |
| Credit institutions | 430/8 | €25,000 | €25,000 | = | 0.0% |
| Trade debts | 44 | €48,651 | €40,927 | -€7,724 | -15.9% |
| Suppliers | 440/4 | €48,651 | €40,927 | -€7,724 | -15.9% |
| Taxes, remuneration and social security | 45 | €2,851 | €621 | -€2,230 | -78.2% |
| Taxes | 450/3 | €2,851 | €621 | -€2,230 | -78.2% |
| Other amounts payable | 47/48 | - | €29,248 | +€29,248 | |
| Accrued charges and deferred income | 492/3 | €23,922 | €15,849 | -€8,073 | -33.7% |
| Non-recurring operating income | 76A | €4,113 | €0 | -€4,113 | -100% |
| Remuneration, social security and pensions | 62 | €0 | - | = | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €2,872 | €1,191 | -€1,681 | -58.5% |
| Other operating charges | 640/8 | €545 | €645 | +€100 | +18.4% |
| Gross operating margin | 9900 | -€29,897 | -€10,615 | +€19,282 | +64.5% |
| Operating profit (loss) | 9901 | -€33,314 | -€12,451 | +€20,863 | +62.6% |
| Financial income | 75/76B | €425 | €37 | -€387 | -91.2% |
| Recurring financial income | 75 | €425 | €37 | -€387 | -91.2% |
| Financial charges | 65/66B | €4,889 | €4,160 | -€730 | -14.9% |
| Recurring financial charges | 65 | €4,889 | €4,160 | -€730 | -14.9% |
| Profit (loss) for the period before taxes | 9903 | -€37,779 | -€16,573 | +€21,205 | +56.1% |
| Income taxes | 67/77 | €0 | - | = | |
| Profit (loss) for the period | 9904 | -€37,779 | -€16,573 | +€21,205 | +56.1% |
| Profit (loss) for the period to be appropriated | 9905 | -€37,779 | -€16,573 | +€21,205 | +56.1% |
Source: filed annual accounts (NBB), financial years ended 31 December 2023 and 31 December 2024. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 17 October 2026 via checked.be.