VLINVLIN: what changed
Two fiscal 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.
VLINVLIN
Largest movements
- Tangible fixed assets +€21,826
up €21,826 (+831.5%), from €2,625 to €24,451
of which Furniture and vehicles: +€21,826
- Cash -€19,257
down €19,257 (-97.2%), from €19,806 to €549
mainly Investment in fixed assets (net) (-€21,826) and Net result for the year (-€6,190)
- Receivables within one year +€5,902
up €5,902 (+40.3%), from €14,646 to €20,549
of which Trade receivables: +€3,770
- Other debts +€11,137
up €11,137 (+66.0%), from €16,864 to €28,001
- Reserves -€6,190
down €6,190 (-26.5%), from €23,327 to €17,136
- Trade debts +€3,979
up €3,979 (+530.0%), from €751 to €4,730
- Tax, wage and social debts -€741
down €741 (-23.7%), from €3,123 to €2,382
of which Taxes: -€1,361
- Gross operating margin -€16,933
down €16,933, from €12,764 to -€4,169
- Depreciation -€1,850
no longer reported in 2024 (was €1,850)
- Other operating charges -€1,145
down €1,145 (-63.5%), from €1,805 to €660
- Taxes -€923
down €923 (-43.3%), from €2,132 to €1,210
From the 2023 result to the 2024 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 2023 and 2024 balance sheets and the 2024 result: not a filed cash-flow statement. It shows where the money came from and went.
Every line side by side
| Line | Code | 2023 | 2024 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €50,264 | €58,449 | +€8,185 | +16.3% |
| Fixed assets | 21/28 | €2,625 | €24,451 | +€21,826 | +831.5% |
| Tangible fixed assets | 22/27 | €2,625 | €24,451 | +€21,826 | +831.5% |
| Plant, machinery and equipment | 23 | €975 | €975 | = | 0.0% |
| Furniture and vehicles | 24 | €1,650 | €23,476 | +€21,826 | +1323.1% |
| Current assets | 29/58 | €47,640 | €33,998 | -€13,641 | -28.6% |
| Stocks and contracts in progress | 3 | €12,900 | €12,900 | = | 0.0% |
| Contracts in progress | 37 | €12,900 | €12,900 | = | 0.0% |
| Amounts receivable within one year | 40/41 | €14,646 | €20,549 | +€5,902 | +40.3% |
| Trade receivables | 40 | €14,638 | €18,408 | +€3,770 | +25.8% |
| Other amounts receivable | 41 | €9 | €2,141 | +€2,132 | +24122.4% |
| Cash at bank and in hand | 54/58 | €19,806 | €549 | -€19,257 | -97.2% |
| Deferred charges and accrued income | 490/1 | €286 | - | -€286 | |
| Total equity and liabilities | 10/49 | €50,264 | €58,449 | +€8,185 | +16.3% |
| Equity | 10/15 | €29,527 | €23,336 | -€6,190 | -21.0% |
| Contributions | 10/11 | €6,200 | €6,200 | = | 0.0% |
| Reserves | 13 | €23,327 | €17,136 | -€6,190 | -26.5% |
| Distributable reserves | 133 | €23,327 | €17,136 | -€6,190 | -26.5% |
| Amounts payable | 17/49 | €20,738 | €35,113 | +€14,375 | +69.3% |
| Amounts payable within one year | 42/48 | €20,738 | €35,113 | +€14,375 | +69.3% |
| Trade debts | 44 | €751 | €4,730 | +€3,979 | +530.0% |
| Suppliers | 440/4 | €751 | €4,730 | +€3,979 | +530.0% |
| Taxes, remuneration and social security | 45 | €3,123 | €2,382 | -€741 | -23.7% |
| Taxes | 450/3 | €3,123 | €1,763 | -€1,361 | -43.6% |
| Remuneration and social security | 454/9 | - | €620 | +€620 | |
| Other amounts payable | 47/48 | €16,864 | €28,001 | +€11,137 | +66.0% |
| Accrued charges and deferred income | 492/3 | €0 | - | = | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €1,850 | - | -€1,850 | |
| Other operating charges | 640/8 | €1,805 | €660 | -€1,145 | -63.5% |
| Gross operating margin | 9900 | €12,764 | -€4,169 | -€16,933 | |
| Operating profit (loss) | 9901 | €9,110 | -€4,828 | -€13,938 | |
| Financial income | 75/76B | €0 | - | = | |
| Recurring financial income | 75 | €0 | - | = | |
| Financial charges | 65/66B | €227 | €152 | -€75 | -33.0% |
| Recurring financial charges | 65 | €227 | €152 | -€75 | -33.0% |
| Profit (loss) for the period before taxes | 9903 | €8,883 | -€4,981 | -€13,864 | |
| Income taxes | 67/77 | €2,132 | €1,210 | -€923 | -43.3% |
| Profit (loss) for the period | 9904 | €6,751 | -€6,190 | -€12,941 | |
| Profit (loss) for the period to be appropriated | 9905 | €6,751 | -€6,190 | -€12,941 |
Source: filed annual accounts (NBB), fiscal years ended 31 December 2023 and 31 December 2024. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 5 October 2026 via checked.be.