VKS-CONSTRUCT: what changed
Two fiscal 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.
VKS-CONSTRUCT
Largest movements
- Receivables within one year -€6,385
down €6,385 (-25.1%), from €25,449 to €19,063
of which Other amounts receivable: -€4,341
- Tangible fixed assets -€4,841
down €4,841 (-29.0%), from €16,713 to €11,872
of which Furniture and vehicles: -€2,736
- Deferred charges and accrued income +€1,574
up €1,574 (+163.2%), from €964 to €2,538
- Cash +€1,228
up €1,228 (+85306.9%), from €1 to €1,230
mainly Other debts (+€7,877) and Receivables within one year (+€6,385)
- Accrued charges and deferred income -€9,628
no longer reported in 2025 (was €9,628)
- Other debts +€7,877
new in 2025: €7,877
- Tax, wage and social debts -€6,238
down €6,238 (-97.2%), from €6,417 to €179
- Profit (loss) carried forward -€1,943
down €1,943 (-9.0%), from -€21,648 to -€23,591
- Trade debts +€1,508
up €1,508 (+234.1%), from €644 to €2,152
- Gross operating margin +€20,321
up €20,321, from -€13,652 to €6,669
- Financial charges +€1,940
up €1,940 (+193.0%), from €1,005 to €2,945
- Financial income -€1,737
no longer reported in 2025 (was €1,737)
- Other operating charges -€1,640
down €1,640 (-71.7%), from €2,288 to €648
- Depreciation -€765
down €765 (-13.7%), from €5,606 to €4,841
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 | €82,627 | €74,203 | -€8,424 | -10.2% |
| Fixed assets | 21/28 | €16,713 | €11,872 | -€4,841 | -29.0% |
| Tangible fixed assets | 22/27 | €16,713 | €11,872 | -€4,841 | -29.0% |
| Plant, machinery and equipment | 23 | €12,021 | €9,916 | -€2,105 | -17.5% |
| Furniture and vehicles | 24 | €4,692 | €1,956 | -€2,736 | -58.3% |
| Current assets | 29/58 | €65,914 | €62,331 | -€3,583 | -5.4% |
| Amounts receivable after more than one year | 29 | €39,500 | €39,500 | = | 0.0% |
| Other amounts receivable | 291 | €39,500 | €39,500 | = | 0.0% |
| Amounts receivable within one year | 40/41 | €25,449 | €19,063 | -€6,385 | -25.1% |
| Trade receivables | 40 | €19,696 | €17,651 | -€2,045 | -10.4% |
| Other amounts receivable | 41 | €5,753 | €1,412 | -€4,341 | -75.5% |
| Cash at bank and in hand | 54/58 | €1 | €1,230 | +€1,228 | +85306.9% |
| Deferred charges and accrued income | 490/1 | €964 | €2,538 | +€1,574 | +163.2% |
| Total equity and liabilities | 10/49 | €82,627 | €74,203 | -€8,424 | -10.2% |
| Equity | 10/15 | €65,938 | €63,995 | -€1,943 | -2.9% |
| Contributions | 10/11 | €3,000 | €3,000 | = | 0.0% |
| Reserves | 13 | €84,586 | €84,586 | = | 0.0% |
| Distributable reserves | 133 | €84,586 | €84,586 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€21,648 | -€23,591 | -€1,943 | -9.0% |
| Amounts payable | 17/49 | €16,689 | €10,208 | -€6,481 | -38.8% |
| Amounts payable within one year | 42/48 | €7,061 | €10,208 | +€3,146 | +44.6% |
| Trade debts | 44 | €644 | €2,152 | +€1,508 | +234.1% |
| Suppliers | 440/4 | €644 | €2,152 | +€1,508 | +234.1% |
| Taxes, remuneration and social security | 45 | €6,417 | €179 | -€6,238 | -97.2% |
| Taxes | 450/3 | €6,417 | €179 | -€6,238 | -97.2% |
| Other amounts payable | 47/48 | - | €7,877 | +€7,877 | |
| Accrued charges and deferred income | 492/3 | €9,628 | - | -€9,628 | |
| Remuneration, social security and pensions | 62 | €694 | - | -€694 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €5,606 | €4,841 | -€765 | -13.7% |
| Other operating charges | 640/8 | €2,288 | €648 | -€1,640 | -71.7% |
| Gross operating margin | 9900 | -€13,652 | €6,669 | +€20,321 | |
| Operating profit (loss) | 9901 | -€22,241 | €1,180 | +€23,421 | |
| Financial income | 75/76B | €1,737 | - | -€1,737 | |
| Recurring financial income | 75 | €1,737 | - | -€1,737 | |
| Financial charges | 65/66B | €1,005 | €2,945 | +€1,940 | +193.0% |
| Recurring financial charges | 65 | €1,005 | €2,945 | +€1,940 | +193.0% |
| Profit (loss) for the period before taxes | 9903 | -€21,509 | -€1,764 | +€19,745 | +91.8% |
| Income taxes | 67/77 | €139 | €179 | +€40 | +28.8% |
| Profit (loss) for the period | 9904 | -€21,648 | -€1,943 | +€19,705 | +91.0% |
| Profit (loss) for the period to be appropriated | 9905 | -€21,648 | -€1,943 | +€19,705 | +91.0% |
Source: filed annual accounts (NBB), fiscal years ended 30 June 2024 and 30 June 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 8 October 2026 via checked.be.