VK COLLECTION: 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 COLLECTION
Largest movements
- Stocks and contracts +€121,573
up €121,573 (+351%), from €34,645 to €156,218
- Cash -€7,865
down €7,865 (-77.4%), from €10,158 to €2,293
mainly Stocks and contracts (-€121,573) and Net result for the year (-€72,486)
- Trade debts +€129,287
up €129,287 (+472%), from €27,397 to €156,684
- Profit (loss) carried forward -€47,486
down €47,486 (-509%), from -€9,333 to -€56,819
- Tax, wage and social debts +€28,141
up €28,141 (+153%), from €18,420 to €46,561
of which Remuneration and social security: +€14,865
- Accrued charges and deferred income +€8,700
new in 2022: €8,700
- Other debts -€4,933
down €4,933 (-50.3%), from €9,808 to €4,875
- Gross operating margin -€57,190
down €57,190, from €7,563 to -€49,627
- Staff costs +€10,056
up €10,056 (+80.4%), from €12,501 to €22,557
From the 2021 result to the 2022 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 2021 and 2022 balance sheets and the 2022 result: not a filed cash-flow statement. It shows where the money came from and went.
Every line side by side
| Line | Code | 2021 | 2022 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €51,292 | €165,001 | +€113,709 | +222% |
| Current assets | 29/58 | €51,292 | €165,001 | +€113,709 | +222% |
| Stocks and contracts in progress | 3 | €34,645 | €156,218 | +€121,573 | +351% |
| Stocks | 30/36 | €34,645 | €156,218 | +€121,573 | +351% |
| Amounts receivable within one year | 40/41 | €6,489 | €6,490 | +€1 | 0.0% |
| Trade receivables | 40 | €1,566 | €1,566 | = | 0.0% |
| Other amounts receivable | 41 | €4,923 | €4,924 | +€1 | 0.0% |
| Cash at bank and in hand | 54/58 | €10,158 | €2,293 | -€7,865 | -77.4% |
| Total equity and liabilities | 10/49 | €51,292 | €165,001 | +€113,709 | +222% |
| Equity | 10/15 | -€4,333 | -€51,819 | -€47,486 | -1,096% |
| Contributions | 10/11 | €5,000 | €5,000 | = | 0.0% |
| Capital | 10 | €5,000 | - | -€5,000 | |
| Issued capital | 100 | €5,000 | - | -€5,000 | |
| Profit (loss) carried forward | 14 | -€9,333 | -€56,819 | -€47,486 | -509% |
| Amounts payable | 17/49 | €55,625 | €216,820 | +€161,195 | +290% |
| Amounts payable within one year | 42/48 | €55,625 | €208,120 | +€152,495 | +274% |
| Trade debts | 44 | €27,397 | €156,684 | +€129,287 | +472% |
| Suppliers | 440/4 | €27,397 | €156,684 | +€129,287 | +472% |
| Taxes, remuneration and social security | 45 | €18,420 | €46,561 | +€28,141 | +153% |
| Taxes | 450/3 | €5,482 | €18,758 | +€13,276 | +242% |
| Remuneration and social security | 454/9 | €12,938 | €27,803 | +€14,865 | +115% |
| Other amounts payable | 47/48 | €9,808 | €4,875 | -€4,933 | -50.3% |
| Accrued charges and deferred income | 492/3 | - | €8,700 | +€8,700 | |
| Remuneration, social security and pensions | 62 | €12,501 | €22,557 | +€10,056 | +80.4% |
| Other operating charges | 640/8 | €347 | €149 | -€198 | -57.1% |
| Gross operating margin | 9900 | €7,563 | -€49,627 | -€57,190 | |
| Operating profit (loss) | 9901 | -€5,285 | -€72,333 | -€67,048 | -1,269% |
| Financial charges | 65/66B | €140 | €153 | +€13 | +9.3% |
| Recurring financial charges | 65 | €140 | €153 | +€13 | +9.3% |
| Profit (loss) for the period before taxes | 9903 | -€5,425 | -€72,486 | -€67,061 | -1,236% |
| Profit (loss) for the period | 9904 | -€5,425 | -€72,486 | -€67,061 | -1,236% |
| Profit (loss) for the period to be appropriated | 9905 | -€5,425 | -€72,486 | -€67,061 | -1,236% |
Source: filed annual accounts (NBB), financial years ended 31 December 2021 and 31 December 2022. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 16 October 2026 via checked.be.