VLEMMIX PETER: 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.
VLEMMIX PETER
Largest movements
- Receivables within one year +€48,585
up €48,585 (+1,113%), from €4,367 to €52,951
of which Trade receivables: +€40,308
- Cash -€7,214
down €7,214 (-6.0%), from €119,346 to €112,131
mainly Receivables within one year (-€48,585)
- Reserves +€25,933
up €25,933 (+9.8%), from €265,239 to €291,172
- Other debts +€8,550
up €8,550 (+19.4%), from €44,178 to €52,728
- Gross operating margin +€19,379
up €19,379 (+123%), from €15,754 to €35,134
- Taxes +€8,616
up €8,616 (+203%), from €4,238 to €12,854
- Financial income +€4,104
up €4,104 (+83.8%), from €4,897 to €9,001
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 | €327,863 | €366,733 | +€38,870 | +11.9% |
| Fixed assets | 21/28 | €1,013 | €84 | -€929 | -91.7% |
| Tangible fixed assets | 22/27 | €1,013 | €84 | -€929 | -91.7% |
| Plant, machinery and equipment | 23 | €1,013 | €84 | -€929 | -91.7% |
| Current assets | 29/58 | €326,850 | €366,649 | +€39,799 | +12.2% |
| Stocks and contracts in progress | 3 | €1,426 | €340 | -€1,085 | -76.1% |
| Stocks | 30/36 | €1,426 | €340 | -€1,085 | -76.1% |
| Amounts receivable within one year | 40/41 | €4,367 | €52,951 | +€48,585 | +1,113% |
| Trade receivables | 40 | - | €40,308 | +€40,308 | |
| Other amounts receivable | 41 | €4,367 | €12,643 | +€8,276 | +190% |
| Current investments | 50/53 | €200,000 | €200,000 | = | 0.0% |
| Cash at bank and in hand | 54/58 | €119,346 | €112,131 | -€7,214 | -6.0% |
| Deferred charges and accrued income | 490/1 | €1,712 | €1,227 | -€486 | -28.4% |
| Total equity and liabilities | 10/49 | €327,863 | €366,733 | +€38,870 | +11.9% |
| Equity | 10/15 | €271,444 | €297,377 | +€25,933 | +9.6% |
| Contributions | 10/11 | €6,205 | €6,205 | = | 0.0% |
| Reserves | 13 | €265,239 | €291,172 | +€25,933 | +9.8% |
| Distributable reserves | 133 | €265,239 | €291,172 | +€25,933 | +9.8% |
| Amounts payable | 17/49 | €56,419 | €69,356 | +€12,937 | +22.9% |
| Amounts payable within one year | 42/48 | €56,419 | €67,165 | +€10,746 | +19.0% |
| Trade debts | 44 | €618 | €860 | +€242 | +39.2% |
| Suppliers | 440/4 | €618 | €860 | +€242 | +39.2% |
| Taxes, remuneration and social security | 45 | €11,623 | €13,577 | +€1,954 | +16.8% |
| Taxes | 450/3 | €11,623 | €13,577 | +€1,954 | +16.8% |
| Other amounts payable | 47/48 | €44,178 | €52,728 | +€8,550 | +19.4% |
| Accrued charges and deferred income | 492/3 | - | €2,191 | +€2,191 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €949 | €929 | -€19 | -2.0% |
| Other operating charges | 640/8 | €1,463 | €1,490 | +€27 | +1.9% |
| Gross operating margin | 9900 | €15,754 | €35,134 | +€19,379 | +123% |
| Operating profit (loss) | 9901 | €13,343 | €32,714 | +€19,371 | +145% |
| Financial income | 75/76B | €4,897 | €9,001 | +€4,104 | +83.8% |
| Recurring financial income | 75 | €4,897 | €9,001 | +€4,104 | +83.8% |
| Financial charges | 65/66B | €3,275 | €2,928 | -€347 | -10.6% |
| Recurring financial charges | 65 | €3,275 | €2,928 | -€347 | -10.6% |
| Profit (loss) for the period before taxes | 9903 | €14,965 | €38,787 | +€23,822 | +159% |
| Income taxes | 67/77 | €4,238 | €12,854 | +€8,616 | +203% |
| Profit (loss) for the period | 9904 | €10,727 | €25,933 | +€15,206 | +142% |
| Profit (loss) for the period to be appropriated | 9905 | €10,727 | €25,933 | +€15,206 | +142% |
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 21 October 2026 via checked.be.