VLASMEERS²: 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.
VLASMEERS²
Largest movements
- Cash -€4,143
down €4,143 (-5.9%), from €70,168 to €66,024
mainly Net result for the year (-€4,927) and Trade debts (-€9)
- Reserves -€4,927
down €4,927 (-1.8%), from €268,111 to €263,184
of which Distributable reserves: -€4,927
- Gross operating margin -€6,201
down €6,201, from €3,396 to -€2,805
- Purchases and services +€1,066
up €1,066 (+30.4%), from €3,504 to €4,570
- Financial charges -€197
down €197 (-23.3%), from €847 to €650
- Other operating charges +€43
up €43 (+3.7%), from €1,160 to €1,203
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 | €331,274 | €326,664 | -€4,610 | -1.4% |
| Fixed assets | 21/28 | €260,909 | €260,640 | -€269 | -0.1% |
| Tangible fixed assets | 22/27 | €260,909 | €260,640 | -€269 | -0.1% |
| Land and buildings | 22 | €260,909 | €260,640 | -€269 | -0.1% |
| Current assets | 29/58 | €70,365 | €66,024 | -€4,341 | -6.2% |
| Amounts receivable within one year | 40/41 | €197 | €0 | -€197 | -100% |
| Trade receivables | 40 | €197 | €0 | -€197 | -100% |
| Other amounts receivable | 41 | - | €0 | = | |
| Cash at bank and in hand | 54/58 | €70,168 | €66,024 | -€4,143 | -5.9% |
| Deferred charges and accrued income | 490/1 | €0 | - | = | |
| Total equity and liabilities | 10/49 | €331,274 | €326,664 | -€4,610 | -1.4% |
| Equity | 10/15 | €329,611 | €324,684 | -€4,927 | -1.5% |
| Contributions | 10/11 | €61,500 | €61,500 | = | 0.0% |
| Capital | 10 | €61,500 | €61,500 | = | 0.0% |
| Issued capital | 100 | €61,500 | €61,500 | = | 0.0% |
| Reserves | 13 | €268,111 | €263,184 | -€4,927 | -1.8% |
| Non-distributable reserves | 130/1 | €96,000 | €96,000 | = | 0.0% |
| Legal reserve | 130 | €96,000 | €96,000 | = | 0.0% |
| Distributable reserves | 133 | €172,111 | €167,184 | -€4,927 | -2.9% |
| Profit (loss) carried forward | 14 | - | €0 | = | |
| Amounts payable | 17/49 | €1,664 | €1,980 | +€316 | +19.0% |
| Amounts payable within one year | 42/48 | €1,664 | €1,904 | +€241 | +14.5% |
| Trade debts | 44 | €1,664 | €1,654 | -€9 | -0.6% |
| Suppliers | 440/4 | €1,664 | €1,654 | -€9 | -0.6% |
| Taxes, remuneration and social security | 45 | €0 | €250 | +€250 | |
| Taxes | 450/3 | €0 | €250 | +€250 | |
| Other amounts payable | 47/48 | €0 | - | = | |
| Accrued charges and deferred income | 492/3 | €0 | €76 | +€76 | |
| Goods, raw materials, services and sundry goods | 60/61 | €3,504 | €4,570 | +€1,066 | +30.4% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €269 | €269 | = | 0.0% |
| Other operating charges | 640/8 | €1,160 | €1,203 | +€43 | +3.7% |
| Gross operating margin | 9900 | €3,396 | -€2,805 | -€6,201 | |
| Operating profit (loss) | 9901 | €1,967 | -€4,277 | -€6,244 | |
| Financial charges | 65/66B | €847 | €650 | -€197 | -23.3% |
| Recurring financial charges | 65 | €847 | €650 | -€197 | -23.3% |
| Profit (loss) for the period before taxes | 9903 | €1,120 | -€4,927 | -€6,046 | |
| Income taxes | 67/77 | €0 | - | = | |
| Profit (loss) for the period | 9904 | €1,120 | -€4,927 | -€6,046 | |
| Profit (loss) for the period to be appropriated | 9905 | €1,120 | -€4,927 | -€6,046 |
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 31 October 2026 via checked.be.