VKP 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.
VKP SERVICES
Largest movements
- Receivables within one year +€34,126
up €34,126 (+113.6%), from €30,028 to €64,154
of which Trade receivables: +€24,734
- Cash -€7,728
down €7,728 (-77.0%), from €10,031 to €2,303
mainly Receivables within one year (-€34,126) and Debts after one year (-€10,021)
- Tangible fixed assets -€3,590
down €3,590 (-1.7%), from €211,403 to €207,813
of which Other tangible fixed assets: -€2,000
- Profit (loss) carried forward +€22,304
up €22,304 (+20.9%), from €106,477 to €128,781
- Tax, wage and social debts +€13,498
up €13,498 (+139.5%), from €9,677 to €23,175
of which Taxes: +€12,542
- Debts after one year -€10,021
down €10,021 (-8.4%), from €119,191 to €109,169
- Other debts -€3,393
no longer reported in 2025 (was €3,393)
- Gross operating margin +€11,970
up €11,970 (+20.7%), from €57,741 to €69,711
- Staff costs -€5,523
down €5,523 (-15.5%), from €35,672 to €30,149
- Other operating charges -€2,587
down €2,587 (-29.5%), from €8,761 to €6,174
- Depreciation -€1,000
down €1,000 (-21.8%), from €4,590 to €3,590
From the 31-12-2024 result to the 31-12-2025 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 31-12-2024 and 31-12-2025 balance sheets and the 31-12-2025 result: not a filed cash-flow statement. It shows where the money came from and went.
Every line side by side
| Line | Code | 31-12-2024 | 31-12-2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €274,688 | €297,495 | +€22,808 | +8.3% |
| Fixed assets | 21/28 | €211,628 | €208,038 | -€3,590 | -1.7% |
| Tangible fixed assets | 22/27 | €211,403 | €207,813 | -€3,590 | -1.7% |
| Land and buildings | 22 | €198,689 | €198,689 | = | 0.0% |
| Plant, machinery and equipment | 23 | €0 | - | = | |
| Furniture and vehicles | 24 | €2,234 | €644 | -€1,590 | -71.2% |
| Other tangible fixed assets | 26 | €10,480 | €8,480 | -€2,000 | -19.1% |
| Financial fixed assets | 28 | €225 | €225 | = | 0.0% |
| Current assets | 29/58 | €63,059 | €89,457 | +€26,398 | +41.9% |
| Amounts receivable within one year | 40/41 | €30,028 | €64,154 | +€34,126 | +113.6% |
| Trade receivables | 40 | €20,028 | €44,762 | +€24,734 | +123.5% |
| Other amounts receivable | 41 | €10,000 | €19,392 | +€9,392 | +93.9% |
| Cash at bank and in hand | 54/58 | €10,031 | €2,303 | -€7,728 | -77.0% |
| Deferred charges and accrued income | 490/1 | €23,000 | €23,000 | = | 0.0% |
| Total equity and liabilities | 10/49 | €274,688 | €297,495 | +€22,808 | +8.3% |
| Equity | 10/15 | €126,937 | €149,241 | +€22,304 | +17.6% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €1,860 | €1,860 | = | 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% |
| Profit (loss) carried forward | 14 | €106,477 | €128,781 | +€22,304 | +20.9% |
| Amounts payable | 17/49 | €147,751 | €148,254 | +€504 | +0.3% |
| Amounts payable after more than one year | 17 | €119,191 | €109,169 | -€10,021 | -8.4% |
| Financial debts | 170/4 | €119,191 | €109,169 | -€10,021 | -8.4% |
| Amounts payable within one year | 42/48 | €28,560 | €39,085 | +€10,525 | +36.9% |
| Current portion of amounts payable after more than one year | 42 | €9,787 | €10,021 | +€235 | +2.4% |
| Trade debts | 44 | €5,704 | €5,889 | +€185 | +3.2% |
| Suppliers | 440/4 | €5,704 | €5,889 | +€185 | +3.2% |
| Taxes, remuneration and social security | 45 | €9,677 | €23,175 | +€13,498 | +139.5% |
| Taxes | 450/3 | €8,113 | €20,655 | +€12,542 | +154.6% |
| Remuneration and social security | 454/9 | €1,564 | €2,520 | +€956 | +61.1% |
| Other amounts payable | 47/48 | €3,393 | - | -€3,393 | |
| Remuneration, social security and pensions | 62 | €35,672 | €30,149 | -€5,523 | -15.5% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €4,590 | €3,590 | -€1,000 | -21.8% |
| Other operating charges | 640/8 | €8,761 | €6,174 | -€2,587 | -29.5% |
| Gross operating margin | 9900 | €57,741 | €69,711 | +€11,970 | +20.7% |
| Operating profit (loss) | 9901 | €8,718 | €29,797 | +€21,080 | +241.8% |
| Financial income | 75/76B | €25 | - | -€25 | |
| Recurring financial income | 75 | €25 | - | -€25 | |
| Financial charges | 65/66B | €5,723 | €5,351 | -€372 | -6.5% |
| Recurring financial charges | 65 | €5,723 | €5,351 | -€372 | -6.5% |
| Profit (loss) for the period before taxes | 9903 | €3,021 | €24,446 | +€21,426 | +709.3% |
| Income taxes | 67/77 | €2,581 | €2,142 | -€438 | -17.0% |
| Profit (loss) for the period | 9904 | €440 | €22,304 | +€21,864 | +4971.3% |
| Profit (loss) for the period to be appropriated | 9905 | €440 | €22,304 | +€21,864 | +4971.3% |
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 11 October 2026 via checked.be.