VLAMPERE: 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.
VLAMPERE
Largest movements
- Current investments -€19,149
down €19,149 (-20.3%), from €94,400 to €75,251
- Cash -€13,138
down €13,138 (-17.6%), from €74,562 to €61,423
mainly Contributions, distributions and other (-€145,655) and Stocks and contracts (-€9,145)
- Receivables within one year -€12,445
down €12,445 (-72.2%), from €17,231 to €4,786
of which Trade receivables: -€8,724
- Stocks and contracts +€9,145
new in 2025: €9,145
- Reserves -€58,557
down €58,557 (-40.4%), from €144,930 to €86,373
- Other debts +€55,411
up €55,411 (+17028.1%), from €325 to €55,736
- Profit (loss) carried forward -€31,362
down €31,362 (-100.0%), from €31,362 to €0
- Trade debts -€2,184
down €2,184 (-82.0%), from €2,663 to €479
- Gross operating margin -€11,430
down €11,430 (-13.4%), from €85,265 to €73,836
- Depreciation -€7,642
down €7,642 (-73.0%), from €10,464 to €2,822
- Taxes -€857
down €857 (-5.6%), from €15,239 to €14,382
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 | €193,153 | €156,225 | -€36,928 | -19.1% |
| Fixed assets | 21/28 | €5,589 | €4,264 | -€1,325 | -23.7% |
| Tangible fixed assets | 22/27 | €5,589 | €4,264 | -€1,325 | -23.7% |
| Plant, machinery and equipment | 23 | €3,225 | €3,640 | +€415 | +12.9% |
| Furniture and vehicles | 24 | €2,365 | €624 | -€1,740 | -73.6% |
| Current assets | 29/58 | €187,564 | €151,961 | -€35,602 | -19.0% |
| Stocks and contracts in progress | 3 | - | €9,145 | +€9,145 | |
| Stocks | 30/36 | - | €9,145 | +€9,145 | |
| Amounts receivable within one year | 40/41 | €17,231 | €4,786 | -€12,445 | -72.2% |
| Trade receivables | 40 | €8,862 | €138 | -€8,724 | -98.4% |
| Other amounts receivable | 41 | €8,369 | €4,648 | -€3,721 | -44.5% |
| Current investments | 50/53 | €94,400 | €75,251 | -€19,149 | -20.3% |
| Cash at bank and in hand | 54/58 | €74,562 | €61,423 | -€13,138 | -17.6% |
| Deferred charges and accrued income | 490/1 | €1,371 | €1,357 | -€14 | -1.0% |
| Total equity and liabilities | 10/49 | €193,153 | €156,225 | -€36,928 | -19.1% |
| Equity | 10/15 | €181,292 | €91,373 | -€89,919 | -49.6% |
| Contributions | 10/11 | €5,000 | €5,000 | = | 0.0% |
| Reserves | 13 | €144,930 | €86,373 | -€58,557 | -40.4% |
| Distributable reserves | 133 | €144,930 | €86,373 | -€58,557 | -40.4% |
| Profit (loss) carried forward | 14 | €31,362 | €0 | -€31,362 | -100.0% |
| Amounts payable | 17/49 | €11,861 | €64,852 | +€52,991 | +446.8% |
| Amounts payable within one year | 42/48 | €11,861 | €64,852 | +€52,991 | +446.8% |
| Current portion of amounts payable after more than one year | 42 | €8,615 | €8,637 | +€22 | +0.3% |
| Trade debts | 44 | €2,663 | €479 | -€2,184 | -82.0% |
| Suppliers | 440/4 | €2,663 | €479 | -€2,184 | -82.0% |
| Taxes, remuneration and social security | 45 | €257 | €0 | -€257 | -100.0% |
| Taxes | 450/3 | €257 | €0 | -€257 | -100.0% |
| Other amounts payable | 47/48 | €325 | €55,736 | +€55,411 | +17028.1% |
| Accrued charges and deferred income | 492/3 | €0 | - | = | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €10,464 | €2,822 | -€7,642 | -73.0% |
| Other operating charges | 640/8 | €658 | €786 | +€129 | +19.6% |
| Non-recurring operating charges | 66A | €198 | €0 | -€198 | -100.0% |
| Gross operating margin | 9900 | €85,265 | €73,836 | -€11,430 | -13.4% |
| Operating profit (loss) | 9901 | €73,945 | €70,227 | -€3,719 | -5.0% |
| Financial income | 75/76B | €496 | €371 | -€124 | -25.1% |
| Recurring financial income | 75 | €496 | €371 | -€124 | -25.1% |
| Financial charges | 65/66B | €645 | €479 | -€166 | -25.7% |
| Recurring financial charges | 65 | €645 | €479 | -€166 | -25.7% |
| Profit (loss) for the period before taxes | 9903 | €73,796 | €70,119 | -€3,677 | -5.0% |
| Income taxes | 67/77 | €15,239 | €14,382 | -€857 | -5.6% |
| Profit (loss) for the period | 9904 | €58,557 | €55,736 | -€2,820 | -4.8% |
| Profit (loss) for the period to be appropriated | 9905 | €58,557 | €55,736 | -€2,820 | -4.8% |
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.