VLOEBI: 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.
VLOEBI
Largest movements
- Stocks and contracts +€36,387
up €36,387 (+35.0%), from €104,045 to €140,432
- Receivables within one year -€4,402
down €4,402 (-60.7%), from €7,254 to €2,852
- Debts after one year +€30,000
new in 2023: €30,000
- Tax, wage and social debts -€16,210
down €16,210 (-71.2%), from €22,759 to €6,549
- Reserves +€10,194
up €10,194 (+15.1%), from €67,385 to €77,579
- Current portion of long-term debt +€10,000
new in 2023: €10,000
- Other debts -€5,275
down €5,275 (-38.8%), from €13,582 to €8,307
- Gross operating margin -€7,977
down €7,977 (-27.7%), from €28,781 to €20,804
- Financial charges +€4,750
up €4,750 (+679.6%), from €699 to €5,449
- Other operating charges -€1,133
no longer reported in 2023 (was €1,133)
- Taxes -€1,087
down €1,087 (-20.0%), from €5,445 to €4,358
- Financial income -€1,052
no longer reported in 2023 (was €1,052)
From the 2022 result to the 2023 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 2022 and 2023 balance sheets and the 2023 result: not a filed cash-flow statement. It shows where the money came from and went.
Every line side by side
| Line | Code | 2022 | 2023 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €112,161 | €144,548 | +€32,387 | +28.9% |
| Fixed assets | 21/28 | €804 | €800 | -€4 | -0.5% |
| Tangible fixed assets | 22/27 | €804 | €0 | -€804 | -100.0% |
| Furniture and vehicles | 24 | €804 | €0 | -€804 | -100.0% |
| Financial fixed assets | 28 | - | €800 | +€800 | |
| Current assets | 29/58 | €111,358 | €143,748 | +€32,391 | +29.1% |
| Stocks and contracts in progress | 3 | €104,045 | €140,432 | +€36,387 | +35.0% |
| Stocks | 30/36 | €104,045 | €140,432 | +€36,387 | +35.0% |
| Amounts receivable within one year | 40/41 | €7,254 | €2,852 | -€4,402 | -60.7% |
| Trade receivables | 40 | €7,254 | €2,852 | -€4,402 | -60.7% |
| Cash at bank and in hand | 54/58 | €58 | €464 | +€406 | +699.3% |
| Total equity and liabilities | 10/49 | €112,161 | €144,548 | +€32,387 | +28.9% |
| Equity | 10/15 | €70,051 | €80,245 | +€10,194 | +14.6% |
| Contributions | 10/11 | €2,666 | €2,666 | = | 0.0% |
| Reserves | 13 | €67,385 | €77,579 | +€10,194 | +15.1% |
| Distributable reserves | 133 | €67,385 | €77,579 | +€10,194 | +15.1% |
| Amounts payable | 17/49 | €42,110 | €64,303 | +€22,193 | +52.7% |
| Amounts payable after more than one year | 17 | - | €30,000 | +€30,000 | |
| Financial debts | 170/4 | - | €30,000 | +€30,000 | |
| Amounts payable within one year | 42/48 | €42,110 | €34,303 | -€7,807 | -18.5% |
| Current portion of amounts payable after more than one year | 42 | - | €10,000 | +€10,000 | |
| Trade debts | 44 | €5,769 | €9,447 | +€3,678 | +63.8% |
| Suppliers | 440/4 | €5,769 | €9,447 | +€3,678 | +63.8% |
| Taxes, remuneration and social security | 45 | €22,759 | €6,549 | -€16,210 | -71.2% |
| Taxes | 450/3 | €22,759 | €6,549 | -€16,210 | -71.2% |
| Other amounts payable | 47/48 | €13,582 | €8,307 | -€5,275 | -38.8% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €833 | €804 | -€30 | -3.6% |
| Other operating charges | 640/8 | €1,133 | - | -€1,133 | |
| Gross operating margin | 9900 | €28,781 | €20,804 | -€7,977 | -27.7% |
| Operating profit (loss) | 9901 | €26,814 | €20,000 | -€6,814 | -25.4% |
| Financial income | 75/76B | €1,052 | - | -€1,052 | |
| Recurring financial income | 75 | €1,052 | - | -€1,052 | |
| Financial charges | 65/66B | €699 | €5,449 | +€4,750 | +679.6% |
| Recurring financial charges | 65 | €699 | €5,449 | +€4,750 | +679.6% |
| Profit (loss) for the period before taxes | 9903 | €27,168 | €14,551 | -€12,616 | -46.4% |
| Income taxes | 67/77 | €5,445 | €4,358 | -€1,087 | -20.0% |
| Profit (loss) for the period | 9904 | €21,723 | €10,194 | -€11,529 | -53.1% |
| Profit (loss) for the period to be appropriated | 9905 | €21,723 | €10,194 | -€11,529 | -53.1% |
Source: filed annual accounts (NBB), fiscal years ended 30 September 2022 and 30 September 2023. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 3 October 2026 via checked.be.