VLIEGEND HERT: what changed
VLIEGEND HERT
Largest movements
- Receivables within one year +€45,823
up €45,823 (+54.2%), from €84,612 to €130,436
of which Other amounts receivable: +€44,912
- Cash -€31,113
down €31,113 (-18.1%), from €172,329 to €141,215
mainly Receivables within one year (-€45,823) and Deferred charges and accrued income (-€799)
- Tangible fixed assets -€5,353
down €5,353 (-17.5%), from €30,592 to €25,239
of which Furniture and vehicles: -€4,711
- Profit (loss) carried forward +€7,908
up €7,908 (+23.6%), from -€33,444 to -€25,536
- Gross operating margin +€7,975
up €7,975 (+953%), from €837 to €8,812
- Financial income +€3,585
up €3,585 (+61.0%), from €5,882 to €9,467
- Other operating charges +€906
up €906 (+45.3%), from €1,999 to €2,905
- Financial charges -€693
down €693 (-32.4%), from €2,136 to €1,443
Change in the result, 2024 to 2025
For each income-statement line you see the change as its effect on the result. Higher costs lower the result, higher income raises it.
Derived cash bridge
The bridge is derived from the 2024 and 2025 balance sheets and the 2025 result. There is no filed cash-flow statement. You see where the money came from and where it went.
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €343,083 | €353,238 | +€10,156 | +3.0% |
| Fixed assets | 21/28 | €30,592 | €25,239 | -€5,353 | -17.5% |
| Tangible fixed assets | 22/27 | €30,592 | €25,239 | -€5,353 | -17.5% |
| Land and buildings | 22 | €17,415 | €17,099 | -€316 | -1.8% |
| Furniture and vehicles | 24 | €10,956 | €6,245 | -€4,711 | -43.0% |
| Other tangible fixed assets | 26 | €2,221 | €1,895 | -€326 | -14.7% |
| Current assets | 29/58 | €312,491 | €327,999 | +€15,509 | +5.0% |
| Amounts receivable after more than one year | 29 | €55,550 | €55,550 | = | 0.0% |
| Other amounts receivable | 291 | €55,550 | €55,550 | = | 0.0% |
| Amounts receivable within one year | 40/41 | €84,612 | €130,436 | +€45,823 | +54.2% |
| Trade receivables | 40 | €250 | €1,162 | +€912 | +365% |
| Other amounts receivable | 41 | €84,362 | €129,274 | +€44,912 | +53.2% |
| Cash at bank and in hand | 54/58 | €172,329 | €141,215 | -€31,113 | -18.1% |
| Deferred charges and accrued income | 490/1 | €0 | €799 | +€799 | |
| Total equity and liabilities | 10/49 | €343,083 | €353,238 | +€10,156 | +3.0% |
| Equity | 10/15 | €341,698 | €349,605 | +€7,908 | +2.3% |
| Contributions | 10/11 | €170,000 | €170,000 | = | 0.0% |
| Reserves | 13 | €205,141 | €205,141 | = | 0.0% |
| Non-distributable reserves | 130/1 | €17,000 | €17,000 | = | 0.0% |
| Reserves not available under the articles | 1311 | €17,000 | €17,000 | = | 0.0% |
| Distributable reserves | 133 | €188,141 | €188,141 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€33,444 | -€25,536 | +€7,908 | +23.6% |
| Amounts payable | 17/49 | €1,385 | €3,633 | +€2,248 | +162% |
| Amounts payable within one year | 42/48 | €1,385 | €2,105 | +€720 | +52.0% |
| Trade debts | 44 | €489 | €0 | -€489 | -100% |
| Suppliers | 440/4 | €489 | €0 | -€489 | -100% |
| Taxes, remuneration and social security | 45 | €896 | €2,105 | +€1,209 | +135% |
| Taxes | 450/3 | €896 | €2,105 | +€1,209 | +135% |
| Accrued charges and deferred income | 492/3 | - | €1,528 | +€1,528 | |
| Non-recurring operating income | 76A | €250 | €0 | -€250 | -100% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €5,290 | €5,353 | +€63 | +1.2% |
| Other operating charges | 640/8 | €1,999 | €2,905 | +€906 | +45.3% |
| Gross operating margin | 9900 | €837 | €8,812 | +€7,975 | +953% |
| Operating profit (loss) | 9901 | -€6,452 | €554 | +€7,006 | |
| Financial income | 75/76B | €5,882 | €9,467 | +€3,585 | +61.0% |
| Recurring financial income | 75 | €5,882 | €9,467 | +€3,585 | +61.0% |
| Financial charges | 65/66B | €2,136 | €1,443 | -€693 | -32.4% |
| Recurring financial charges | 65 | €2,136 | €1,443 | -€693 | -32.4% |
| Profit (loss) for the period before taxes | 9903 | -€2,706 | €8,578 | +€11,284 | |
| Income taxes | 67/77 | €703 | €670 | -€33 | -4.6% |
| Profit (loss) for the period | 9904 | -€3,409 | €7,908 | +€11,317 | |
| Profit (loss) for the period to be appropriated | 9905 | -€3,409 | €7,908 | +€11,317 |
Next steps
Calculation and sources
Source: filed annual accounts (NBB), financial years ended 31 December 2024 and 31 December 2025. Green is a favourable move for that line, red an unfavourable one. Prepared on 5 November 2026 via checked.be.