VLAMEBO: 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.
VLAMEBO
Largest movements
- Cash -€43,829
down €43,829 (-55.1%), from €79,524 to €35,695
mainly Receivables within one year (-€24,289) and Trade debts (-€14,426)
- Receivables within one year +€24,289
up €24,289 (+131%), from €18,497 to €42,786
of which Trade receivables: +€26,322
- Tangible fixed assets -€6,401
down €6,401 (-12.3%), from €52,101 to €45,700
of which Land and buildings: -€3,541
- Trade debts -€14,426
down €14,426 (-89.7%), from €16,082 to €1,655
- Reserves -€10,720
down €10,720 (-75.5%), from €14,197 to €3,477
- Gross operating margin +€17,434
up €17,434 (+93.9%), from -€18,567 to -€1,133
- Write-downs +€1,826
up €1,826, from -€1,781 to €44
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 | €188,545 | €163,631 | -€24,914 | -13.2% |
| Fixed assets | 21/28 | €52,101 | €45,700 | -€6,401 | -12.3% |
| Tangible fixed assets | 22/27 | €52,101 | €45,700 | -€6,401 | -12.3% |
| Land and buildings | 22 | €43,649 | €40,109 | -€3,541 | -8.1% |
| Plant, machinery and equipment | 23 | €8,452 | €5,592 | -€2,860 | -33.8% |
| Furniture and vehicles | 24 | €0 | - | = | |
| Current assets | 29/58 | €136,444 | €117,930 | -€18,514 | -13.6% |
| Stocks and contracts in progress | 3 | €36,260 | €37,104 | +€844 | +2.3% |
| Stocks | 30/36 | €36,260 | €37,104 | +€844 | +2.3% |
| Amounts receivable within one year | 40/41 | €18,497 | €42,786 | +€24,289 | +131% |
| Trade receivables | 40 | €16,425 | €42,746 | +€26,322 | +160% |
| Other amounts receivable | 41 | €2,072 | €40 | -€2,032 | -98.1% |
| Cash at bank and in hand | 54/58 | €79,524 | €35,695 | -€43,829 | -55.1% |
| Deferred charges and accrued income | 490/1 | €2,163 | €2,345 | +€181 | +8.4% |
| Total equity and liabilities | 10/49 | €188,545 | €163,631 | -€24,914 | -13.2% |
| Equity | 10/15 | €34,197 | €23,477 | -€10,720 | -31.3% |
| Contributions | 10/11 | €20,000 | €20,000 | = | 0.0% |
| Reserves | 13 | €14,197 | €3,477 | -€10,720 | -75.5% |
| Distributable reserves | 133 | €14,197 | €3,477 | -€10,720 | -75.5% |
| Amounts payable | 17/49 | €154,348 | €140,154 | -€14,194 | -9.2% |
| Amounts payable after more than one year | 17 | €138,266 | €137,967 | -€300 | -0.2% |
| Other amounts payable | 178/9 | €138,266 | €137,967 | -€300 | -0.2% |
| Amounts payable within one year | 42/48 | €16,082 | €2,172 | -€13,910 | -86.5% |
| Trade debts | 44 | €16,082 | €1,655 | -€14,426 | -89.7% |
| Suppliers | 440/4 | €16,082 | €1,655 | -€14,426 | -89.7% |
| Taxes, remuneration and social security | 45 | €0 | €516 | +€516 | |
| Taxes | 450/3 | €0 | €516 | +€516 | |
| Accrued charges and deferred income | 492/3 | - | €15 | +€15 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €6,536 | €6,401 | -€136 | -2.1% |
| Write-downs on stocks, contracts in progress and trade receivables: additions (reversals) | 631/4 | -€1,781 | €44 | +€1,826 | |
| Other operating charges | 640/8 | €2,706 | €2,859 | +€154 | +5.7% |
| Non-recurring operating charges | 66A | €3,448 | €0 | -€3,448 | -100% |
| Gross operating margin | 9900 | -€18,567 | -€1,133 | +€17,434 | +93.9% |
| Operating profit (loss) | 9901 | -€29,475 | -€10,438 | +€19,038 | +64.6% |
| Financial income | 75/76B | €12 | €1 | -€11 | -90.3% |
| Recurring financial income | 75 | €12 | €1 | -€11 | -90.3% |
| Financial charges | 65/66B | €147 | €283 | +€136 | +92.6% |
| Recurring financial charges | 65 | €147 | €148 | +€1 | +0.4% |
| Non-recurring financial charges | 66B | - | €136 | +€136 | |
| Profit (loss) for the period before taxes | 9903 | -€29,611 | -€10,720 | +€18,891 | +63.8% |
| Profit (loss) for the period | 9904 | -€29,611 | -€10,720 | +€18,891 | +63.8% |
| Profit (loss) for the period to be appropriated | 9905 | -€29,611 | -€10,720 | +€18,891 | +63.8% |
Source: filed annual accounts (NBB), financial years ended 30 June 2024 and 30 June 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 20 October 2026 via checked.be.