VKB SERVICES: 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.
VKB SERVICES
Largest movements
- Tangible fixed assets -€4,259
down €4,259 (-33.3%), from €12,802 to €8,543
of which Furniture and vehicles: -€3,791
- Receivables within one year +€3,992
up €3,992 (+92.7%), from €4,308 to €8,300
of which Trade receivables: +€4,892
- Cash +€3,648
up €3,648 (+84.5%), from €4,318 to €7,966
mainly Other debts (+€9,823) and Depreciation (+€4,259)
- Stocks and contracts -€2,277
no longer reported in 2025 (was €2,277)
- Deferred charges and accrued income -€1,366
down €1,366 (-87.9%), from €1,555 to €189
- Profit (loss) carried forward -€12,573
down €12,573 (-403.3%), from -€3,117 to -€15,690
- Other debts +€9,823
up €9,823 (+64.3%), from €15,271 to €25,094
- Tax, wage and social debts +€2,824
new in 2025: €2,824
of which Remuneration and social security: +€2,802
- Trade debts -€336
down €336 (-32.2%), from €1,046 to €709
- Staff costs -€10,012
down €10,012 (-25.9%), from €38,703 to €28,691
- Gross operating margin -€1,821
down €1,821 (-7.7%), from €23,664 to €21,844
- Taxes -€1,100
down €1,100 (-99.9%), from €1,101 to €1
- Depreciation -€834
down €834 (-16.4%), from €5,092 to €4,259
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 | €25,259 | €24,997 | -€262 | -1.0% |
| Fixed assets | 21/28 | €12,802 | €8,543 | -€4,259 | -33.3% |
| Tangible fixed assets | 22/27 | €12,802 | €8,543 | -€4,259 | -33.3% |
| Land and buildings | 22 | €554 | €415 | -€138 | -25.0% |
| Plant, machinery and equipment | 23 | €589 | €259 | -€330 | -56.0% |
| Furniture and vehicles | 24 | €11,659 | €7,869 | -€3,791 | -32.5% |
| Current assets | 29/58 | €12,457 | €16,454 | +€3,997 | +32.1% |
| Stocks and contracts in progress | 3 | €2,277 | - | -€2,277 | |
| Stocks | 30/36 | €2,277 | - | -€2,277 | |
| Amounts receivable within one year | 40/41 | €4,308 | €8,300 | +€3,992 | +92.7% |
| Trade receivables | 40 | €2,919 | €7,812 | +€4,892 | +167.6% |
| Other amounts receivable | 41 | €1,388 | €488 | -€900 | -64.8% |
| Cash at bank and in hand | 54/58 | €4,318 | €7,966 | +€3,648 | +84.5% |
| Deferred charges and accrued income | 490/1 | €1,555 | €189 | -€1,366 | -87.9% |
| Total equity and liabilities | 10/49 | €25,259 | €24,997 | -€262 | -1.0% |
| Equity | 10/15 | €8,943 | -€3,630 | -€12,573 | |
| Contributions | 10/11 | €10,200 | €10,200 | = | 0.0% |
| Capital | 10 | €10,200 | €10,200 | = | 0.0% |
| Issued capital | 100 | €18,600 | €18,600 | = | 0.0% |
| Uncalled capital | 101 | €8,400 | €8,400 | = | 0.0% |
| Reserves | 13 | €1,860 | €1,860 | = | 0.0% |
| Non-distributable reserves | 130/1 | €1,860 | €1,860 | = | 0.0% |
| Legal reserve | 130 | €1,860 | €1,860 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€3,117 | -€15,690 | -€12,573 | -403.3% |
| Amounts payable | 17/49 | €16,316 | €28,627 | +€12,311 | +75.5% |
| Amounts payable within one year | 42/48 | €16,316 | €28,627 | +€12,311 | +75.5% |
| Trade debts | 44 | €1,046 | €709 | -€336 | -32.2% |
| Suppliers | 440/4 | €1,046 | €709 | -€336 | -32.2% |
| Taxes, remuneration and social security | 45 | - | €2,824 | +€2,824 | |
| Taxes | 450/3 | - | €22 | +€22 | |
| Remuneration and social security | 454/9 | - | €2,802 | +€2,802 | |
| Other amounts payable | 47/48 | €15,271 | €25,094 | +€9,823 | +64.3% |
| Non-recurring operating income | 76A | - | €2,275 | +€2,275 | |
| Remuneration, social security and pensions | 62 | €38,703 | €28,691 | -€10,012 | -25.9% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €5,092 | €4,259 | -€834 | -16.4% |
| Other operating charges | 640/8 | €1,096 | €1,101 | +€5 | +0.5% |
| Non-recurring operating charges | 66A | €350 | - | -€350 | |
| Gross operating margin | 9900 | €23,664 | €21,844 | -€1,821 | -7.7% |
| Operating profit (loss) | 9901 | -€21,577 | -€12,208 | +€9,370 | +43.4% |
| Financial income | 75/76B | €15 | €3 | -€12 | -79.3% |
| Recurring financial income | 75 | €15 | €3 | -€12 | -79.3% |
| Financial charges | 65/66B | €279 | €367 | +€88 | +31.6% |
| Recurring financial charges | 65 | €279 | €367 | +€88 | +31.6% |
| Profit (loss) for the period before taxes | 9903 | -€21,841 | -€12,572 | +€9,269 | +42.4% |
| Income taxes | 67/77 | €1,101 | €1 | -€1,100 | -99.9% |
| Profit (loss) for the period | 9904 | -€22,942 | -€12,573 | +€10,369 | +45.2% |
| Profit (loss) for the period to be appropriated | 9905 | -€22,942 | -€12,573 | +€10,369 | +45.2% |
Source: filed annual accounts (NBB), financial years ended 31 December 2024 and 31 December 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 10 October 2026 via checked.be.