Vloemans: 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.
Vloemans
Largest movements
- Receivables within one year +€17,467
up €17,467 (+25.6%), from €68,300 to €85,767
of which Other amounts receivable: +€26,903
- Cash -€9,849
down €9,849 (-24.5%), from €40,125 to €30,276
mainly Receivables within one year (-€17,467) and Debts after one year (-€15,080)
- Tax, wage and social debts +€19,823
up €19,823 (+154.4%), from €12,841 to €32,664
- Debts after one year -€15,080
down €15,080 (-40.2%), from €37,481 to €22,401
- Reserves +€3,457
up €3,457 (+3.4%), from €102,865 to €106,322
of which Distributable reserves: +€3,457
- Other debts +€3,000
new in 2025: €3,000
- Current portion of long-term debt -€2,810
down €2,810 (-19.4%), from €14,498 to €11,688
- Gross operating margin -€22,875
down €22,875 (-45.8%), from €49,923 to €27,048
- Depreciation -€11,107
no longer reported in 2025 (was €11,107)
- Taxes -€6,225
down €6,225 (-48.7%), from €12,782 to €6,557
- Financial charges +€1,842
up €1,842 (+556.3%), from €331 to €2,173
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.
Cash bridge derived
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 | €233,534 | €242,579 | +€9,045 | +3.9% |
| Fixed assets | 21/28 | €78,356 | €78,356 | = | 0.0% |
| Tangible fixed assets | 22/27 | €78,356 | €78,356 | = | 0.0% |
| Plant, machinery and equipment | 23 | €434 | €434 | = | 0.0% |
| Furniture and vehicles | 24 | €48,236 | €48,236 | = | 0.0% |
| Leasing and similar rights | 25 | €29,687 | €29,687 | = | 0.0% |
| Current assets | 29/58 | €155,178 | €164,223 | +€9,045 | +5.8% |
| Stocks and contracts in progress | 3 | €45,506 | €45,773 | +€267 | +0.6% |
| Stocks | 30/36 | €45,506 | €45,773 | +€267 | +0.6% |
| Amounts receivable within one year | 40/41 | €68,300 | €85,767 | +€17,467 | +25.6% |
| Trade receivables | 40 | €67,625 | €58,189 | -€9,437 | -14.0% |
| Other amounts receivable | 41 | €675 | €27,578 | +€26,903 | +3985.9% |
| Cash at bank and in hand | 54/58 | €40,125 | €30,276 | -€9,849 | -24.5% |
| Deferred charges and accrued income | 490/1 | €1,247 | €2,407 | +€1,160 | +93.0% |
| Total equity and liabilities | 10/49 | €233,534 | €242,579 | +€9,045 | +3.9% |
| Equity | 10/15 | €121,457 | €124,914 | +€3,457 | +2.8% |
| Contributions | 10/11 | €18,592 | €18,592 | = | 0.0% |
| Reserves | 13 | €102,865 | €106,322 | +€3,457 | +3.4% |
| Tax-exempt reserves | 132 | €13,289 | €13,289 | = | 0.0% |
| Distributable reserves | 133 | €89,576 | €93,033 | +€3,457 | +3.9% |
| Amounts payable | 17/49 | €112,078 | €117,666 | +€5,588 | +5.0% |
| Amounts payable after more than one year | 17 | €37,481 | €22,401 | -€15,080 | -40.2% |
| Financial debts | 170/4 | €37,481 | €22,401 | -€15,080 | -40.2% |
| Amounts payable within one year | 42/48 | €74,597 | €95,265 | +€20,668 | +27.7% |
| Current portion of amounts payable after more than one year | 42 | €14,498 | €11,688 | -€2,810 | -19.4% |
| Trade debts | 44 | €47,258 | €47,913 | +€656 | +1.4% |
| Suppliers | 440/4 | €47,258 | €47,913 | +€656 | +1.4% |
| Taxes, remuneration and social security | 45 | €12,841 | €32,664 | +€19,823 | +154.4% |
| Taxes | 450/3 | €12,841 | €32,664 | +€19,823 | +154.4% |
| Other amounts payable | 47/48 | - | €3,000 | +€3,000 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €11,107 | - | -€11,107 | |
| Other operating charges | 640/8 | €816 | €679 | -€137 | -16.8% |
| Gross operating margin | 9900 | €49,923 | €27,048 | -€22,875 | -45.8% |
| Operating profit (loss) | 9901 | €38,000 | €26,369 | -€11,632 | -30.6% |
| Financial income | 75/76B | €95 | €104 | +€10 | +10.1% |
| Recurring financial income | 75 | €95 | €104 | +€10 | +10.1% |
| Financial charges | 65/66B | €331 | €2,173 | +€1,842 | +556.3% |
| Recurring financial charges | 65 | €331 | €2,173 | +€1,842 | +556.3% |
| Profit (loss) for the period before taxes | 9903 | €37,764 | €24,300 | -€13,464 | -35.7% |
| Income taxes | 67/77 | €12,782 | €6,557 | -€6,225 | -48.7% |
| Profit (loss) for the period | 9904 | €24,982 | €17,743 | -€7,239 | -29.0% |
| Profit (loss) for the period to be appropriated | 9905 | €24,982 | €17,743 | -€7,239 | -29.0% |
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 9 October 2026 via checked.be.