VK TECHNICS: 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 TECHNICS
Largest movements
- Tangible fixed assets -€4,297
down €4,297 (-10.0%), from €43,086 to €38,789
of which Furniture and vehicles: -€5,835
- Financial fixed assets +€4,282
new in 2025: €4,282
- Stocks and contracts +€2,750
up €2,750 (+42.3%), from €6,500 to €9,250
- Receivables within one year -€1,790
down €1,790 (-35.8%), from €5,000 to €3,210
of which Other amounts receivable: -€2,360
- Cash +€760
new in 2025: €760
mainly Net result for the year (+€20,639) and Depreciation (+€10,405)
- Reserves +€10,000
new in 2025: €10,000
- Short-term financial debts +€9,538
up €9,538 (+163%), from €5,868 to €15,406
- Other debts -€8,430
down €8,430 (-34.5%), from €24,430 to €16,000
- Profit (loss) carried forward -€5,361
down €5,361 (-80.3%), from €6,675 to €1,314
- Debts after one year -€2,466
no longer reported in 2025 (was €2,466)
- Depreciation +€2,907
up €2,907 (+38.8%), from €7,498 to €10,405
- Gross operating margin -€2,178
down €2,178 (-5.6%), from €38,733 to €36,555
- Taxes -€1,151
down €1,151 (-38.4%), from €3,000 to €1,849
- Other operating charges -€392
down €392 (-19.5%), from €2,015 to €1,623
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 | €55,951 | €58,350 | +€2,399 | +4.3% |
| Fixed assets | 21/28 | €43,087 | €43,072 | -€15 | 0.0% |
| Intangible fixed assets | 21 | €1 | €1 | = | 0.0% |
| Tangible fixed assets | 22/27 | €43,086 | €38,789 | -€4,297 | -10.0% |
| Plant, machinery and equipment | 23 | €7,673 | €9,211 | +€1,538 | +20.0% |
| Furniture and vehicles | 24 | €35,413 | €29,578 | -€5,835 | -16.5% |
| Financial fixed assets | 28 | - | €4,282 | +€4,282 | |
| Current assets | 29/58 | €12,864 | €15,278 | +€2,414 | +18.8% |
| Stocks and contracts in progress | 3 | €6,500 | €9,250 | +€2,750 | +42.3% |
| Stocks | 30/36 | €6,500 | €9,250 | +€2,750 | +42.3% |
| Amounts receivable within one year | 40/41 | €5,000 | €3,210 | -€1,790 | -35.8% |
| Trade receivables | 40 | - | €570 | +€570 | |
| Other amounts receivable | 41 | €5,000 | €2,640 | -€2,360 | -47.2% |
| Cash at bank and in hand | 54/58 | - | €760 | +€760 | |
| Deferred charges and accrued income | 490/1 | €1,364 | €2,058 | +€694 | +50.9% |
| Total equity and liabilities | 10/49 | €55,951 | €58,350 | +€2,399 | +4.3% |
| Equity | 10/15 | €9,675 | €14,314 | +€4,639 | +47.9% |
| Contributions | 10/11 | €3,000 | €3,000 | = | 0.0% |
| Reserves | 13 | - | €10,000 | +€10,000 | |
| Distributable reserves | 133 | - | €10,000 | +€10,000 | |
| Profit (loss) carried forward | 14 | €6,675 | €1,314 | -€5,361 | -80.3% |
| Amounts payable | 17/49 | €46,276 | €44,036 | -€2,240 | -4.8% |
| Amounts payable after more than one year | 17 | €2,466 | - | -€2,466 | |
| Financial debts | 170/4 | €2,466 | - | -€2,466 | |
| Amounts payable within one year | 42/48 | €43,810 | €44,036 | +€226 | +0.5% |
| Current portion of amounts payable after more than one year | 42 | €2,466 | €2,466 | = | 0.0% |
| Financial debts | 43 | €5,868 | €15,406 | +€9,538 | +163% |
| Credit institutions | 430/8 | €5,868 | €15,406 | +€9,538 | +163% |
| Trade debts | 44 | €1,219 | - | -€1,219 | |
| Suppliers | 440/4 | €1,219 | - | -€1,219 | |
| Taxes, remuneration and social security | 45 | €9,827 | €10,164 | +€337 | +3.4% |
| Taxes | 450/3 | €9,827 | €10,164 | +€337 | +3.4% |
| Other amounts payable | 47/48 | €24,430 | €16,000 | -€8,430 | -34.5% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €7,498 | €10,405 | +€2,907 | +38.8% |
| Other operating charges | 640/8 | €2,015 | €1,623 | -€392 | -19.5% |
| Gross operating margin | 9900 | €38,733 | €36,555 | -€2,178 | -5.6% |
| Operating profit (loss) | 9901 | €29,220 | €24,527 | -€4,693 | -16.1% |
| Financial charges | 65/66B | €1,827 | €2,039 | +€212 | +11.6% |
| Recurring financial charges | 65 | €1,266 | €2,039 | +€773 | +61.1% |
| Non-recurring financial charges | 66B | €561 | - | -€561 | |
| Profit (loss) for the period before taxes | 9903 | €27,393 | €22,488 | -€4,905 | -17.9% |
| Income taxes | 67/77 | €3,000 | €1,849 | -€1,151 | -38.4% |
| Profit (loss) for the period | 9904 | €24,393 | €20,639 | -€3,754 | -15.4% |
| Profit (loss) for the period to be appropriated | 9905 | €24,393 | €20,639 | -€3,754 | -15.4% |
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 17 October 2026 via checked.be.