VLJ Techniek: 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.
VLJ Techniek
Largest movements
- Cash +€68,891
up €68,891 (+54.3%), from €126,804 to €195,694
mainly Net result for the year (+€94,472) and Depreciation (+€11,977)
- Reserves +€94,472
up €94,472 (+72.8%), from €129,801 to €224,274
- Debts after one year -€14,175
down €14,175 (-56.2%), from €25,206 to €11,030
- Tax, wage and social debts -€5,348
down €5,348 (-35.2%), from €15,177 to €9,830
of which Remuneration and social security: -€3,000
- Trade debts -€4,116
down €4,116 (-87.1%), from €4,729 to €612
- Gross operating margin -€8,883
down €8,883 (-6.2%), from €142,697 to €133,814
- Taxes -€1,914
down €1,914 (-7.0%), from €27,337 to €25,423
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 | €192,569 | €263,436 | +€70,867 | +36.8% |
| Fixed assets | 21/28 | €41,811 | €42,951 | +€1,141 | +2.7% |
| Tangible fixed assets | 22/27 | €41,811 | €42,951 | +€1,141 | +2.7% |
| Land and buildings | 22 | - | €9,502 | +€9,502 | |
| Furniture and vehicles | 24 | €41,811 | €33,450 | -€8,361 | -20.0% |
| Current assets | 29/58 | €150,758 | €220,485 | +€69,726 | +46.3% |
| Amounts receivable within one year | 40/41 | €22,838 | €23,534 | +€696 | +3.0% |
| Trade receivables | 40 | €21,175 | €21,175 | = | 0.0% |
| Other amounts receivable | 41 | €1,663 | €2,359 | +€696 | +41.9% |
| Cash at bank and in hand | 54/58 | €126,804 | €195,694 | +€68,891 | +54.3% |
| Deferred charges and accrued income | 490/1 | €1,117 | €1,257 | +€140 | +12.5% |
| Total equity and liabilities | 10/49 | €192,569 | €263,436 | +€70,867 | +36.8% |
| Equity | 10/15 | €132,801 | €227,274 | +€94,472 | +71.1% |
| Contributions | 10/11 | €3,000 | €3,000 | = | 0.0% |
| Reserves | 13 | €129,801 | €224,274 | +€94,472 | +72.8% |
| Distributable reserves | 133 | €129,801 | €224,274 | +€94,472 | +72.8% |
| Amounts payable | 17/49 | €59,768 | €36,162 | -€23,605 | -39.5% |
| Amounts payable after more than one year | 17 | €25,206 | €11,030 | -€14,175 | -56.2% |
| Financial debts | 170/4 | €25,206 | €11,030 | -€14,175 | -56.2% |
| Amounts payable within one year | 42/48 | €34,562 | €25,132 | -€9,430 | -27.3% |
| Current portion of amounts payable after more than one year | 42 | €13,591 | €14,175 | +€584 | +4.3% |
| Trade debts | 44 | €4,729 | €612 | -€4,116 | -87.1% |
| Suppliers | 440/4 | €4,729 | €612 | -€4,116 | -87.1% |
| Taxes, remuneration and social security | 45 | €15,177 | €9,830 | -€5,348 | -35.2% |
| Taxes | 450/3 | €12,177 | €9,830 | -€2,348 | -19.3% |
| Remuneration and social security | 454/9 | €3,000 | - | -€3,000 | |
| Other amounts payable | 47/48 | €1,065 | €515 | -€550 | -51.7% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €11,329 | €11,977 | +€647 | +5.7% |
| Other operating charges | 640/8 | €138 | €406 | +€268 | +195% |
| Gross operating margin | 9900 | €142,697 | €133,814 | -€8,883 | -6.2% |
| Operating profit (loss) | 9901 | €131,229 | €121,431 | -€9,799 | -7.5% |
| Financial income | 75/76B | €0 | €0 | -€0 | -66.7% |
| Recurring financial income | 75 | €0 | €0 | -€0 | -66.7% |
| Financial charges | 65/66B | €2,059 | €1,535 | -€524 | -25.4% |
| Recurring financial charges | 65 | €2,059 | €1,535 | -€524 | -25.4% |
| Profit (loss) for the period before taxes | 9903 | €129,170 | €119,896 | -€9,275 | -7.2% |
| Income taxes | 67/77 | €27,337 | €25,423 | -€1,914 | -7.0% |
| Profit (loss) for the period | 9904 | €101,833 | €94,472 | -€7,361 | -7.2% |
| Profit (loss) for the period to be appropriated | 9905 | €101,833 | €94,472 | -€7,361 | -7.2% |
Source: filed annual accounts (NBB), financial years ended 30 June 2024 and 30 June 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 25 October 2026 via checked.be.