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VMR Technics: 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.

What changed

VMR Technics

BE 0804.290.148
NACE 43.221, Plumbing work
fiscal year 2024 against 2025filed annual accounts (NBB)
Net result for the year
-€4,560
2024 · €38,784-€43,345
Equity
€36,337
2024 · €40,897-€4,560
Cash
€7,493
2024 · €40,997-€33,504
Balance sheet total
€53,978
2024 · €77,333-€23,355

Largest movements

2024 to 2025
Assets
  • Cash -€33,504

    down €33,504 (-81.7%), from €40,997 to €7,493

    mainly Receivables within one year (-€24,391) and Other debts (-€13,164)

  • Receivables within one year +€24,391

    up €24,391 (+184.0%), from €13,256 to €37,646

    of which Trade receivables: +€24,785

  • Stocks and contracts -€12,056

    down €12,056 (-80.4%), from €15,000 to €2,944

  • Tangible fixed assets -€2,185

    down €2,185 (-27.0%), from €8,080 to €5,895

    of which Furniture and vehicles: -€1,220

Equity and liabilities
  • Other debts -€13,164

    down €13,164 (-94.9%), from €13,876 to €713

  • Trade debts -€7,238

    down €7,238 (-67.0%), from €10,803 to €3,565

  • Profit (loss) carried forward -€4,560

    new in 2025: -€4,560

  • Tax, wage and social debts +€1,607

    up €1,607 (+13.7%), from €11,757 to €13,364

    of which Remuneration and social security: +€1,500

Income statement
  • Gross operating margin -€51,737

    down €51,737, from €50,563 to -€1,173

  • Taxes -€9,295

    no longer reported in 2025 (was €9,295)

  • Other operating charges +€588

    up €588 (+267.3%), from €220 to €808

From the 2024 result to the 2025 result

effect on the 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.

Result 2024 €38,784
Gross operating margin -€51,737
Other operating charges -€588
Financial income -€5
Financial charges -€310
Taxes +€9,295
Result 2025 -€4,560

Cash bridge derived

cash 2024 to 2025

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.

From operations -€33,504
Investment €0
Financing €0
Cash 2024 €40,997
Net result for the year -€4,560
Depreciation +€2,185
Stocks and contracts +€12,056
Receivables within one year -€24,391
Trade debts -€7,238
Tax, wage and social debts +€1,607
Other debts -€13,164
Cash 2025 €7,493
Every line side by side 38 lines
Line Code 2024 2025 Change %
Total assets 20/58 €77,333 €53,978 -€23,355 -30.2%
Fixed assets 21/28 €8,080 €5,895 -€2,185 -27.0%
Tangible fixed assets 22/27 €8,080 €5,895 -€2,185 -27.0%
Plant, machinery and equipment 23 €5,625 €4,660 -€965 -17.2%
Furniture and vehicles 24 €2,455 €1,235 -€1,220 -49.7%
Current assets 29/58 €69,253 €48,083 -€21,170 -30.6%
Stocks and contracts in progress 3 €15,000 €2,944 -€12,056 -80.4%
Stocks 30/36 €15,000 €2,944 -€12,056 -80.4%
Amounts receivable within one year 40/41 €13,256 €37,646 +€24,391 +184.0%
Trade receivables 40 €10,721 €35,506 +€24,785 +231.2%
Other amounts receivable 41 €2,534 €2,140 -€394 -15.5%
Cash at bank and in hand 54/58 €40,997 €7,493 -€33,504 -81.7%
Total equity and liabilities 10/49 €77,333 €53,978 -€23,355 -30.2%
Equity 10/15 €40,897 €36,337 -€4,560 -11.2%
Contributions 10/11 €5,000 €5,000 = 0.0%
Reserves 13 €35,897 €35,897 = 0.0%
Distributable reserves 133 €35,897 €35,897 = 0.0%
Profit (loss) carried forward 14 - -€4,560 -€4,560
Amounts payable 17/49 €36,436 €17,642 -€18,795 -51.6%
Amounts payable within one year 42/48 €36,436 €17,642 -€18,795 -51.6%
Trade debts 44 €10,803 €3,565 -€7,238 -67.0%
Suppliers 440/4 €10,803 €3,565 -€7,238 -67.0%
Taxes, remuneration and social security 45 €11,757 €13,364 +€1,607 +13.7%
Taxes 450/3 €11,757 €11,864 +€107 +0.9%
Remuneration and social security 454/9 - €1,500 +€1,500
Other amounts payable 47/48 €13,876 €713 -€13,164 -94.9%
Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets 630 €2,185 €2,185 = 0.0%
Other operating charges 640/8 €220 €808 +€588 +267.3%
Gross operating margin 9900 €50,563 -€1,173 -€51,737
Operating profit (loss) 9901 €48,158 -€4,166 -€52,325
Financial income 75/76B €6 €0 -€5 -96.4%
Recurring financial income 75 €6 €0 -€5 -96.4%
Financial charges 65/66B €85 €394 +€310 +366.4%
Recurring financial charges 65 €85 €394 +€310 +366.4%
Profit (loss) for the period before taxes 9903 €48,079 -€4,560 -€52,639
Income taxes 67/77 €9,295 - -€9,295
Profit (loss) for the period 9904 €38,784 -€4,560 -€43,345
Profit (loss) for the period to be appropriated 9905 €38,784 -€4,560 -€43,345

Source: filed annual accounts (NBB), fiscal years ended 31 December 2024 and 31 December 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 29 September 2026 via checked.be.