VNK Soins: 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.
VNK Soins
Largest movements
- Cash +€21,183
up €21,183 (+195%), from €10,882 to €32,065
mainly Net result for the year (+€36,979) and Tax, wage and social debts (+€5,161)
- Deferred charges and accrued income +€14,620
up €14,620 (+93.3%), from €15,665 to €30,285
- Tangible fixed assets -€4,322
down €4,322 (-41.7%), from €10,370 to €6,049
- Receivables within one year -€745
down €745 (-47.0%), from €1,587 to €842
of which Other amounts receivable: -€1,587
- Profit (loss) carried forward +€25,479
up €25,479, from -€8,007 to €17,472
- Tax, wage and social debts +€5,161
up €5,161 (+40.4%), from €12,782 to €17,943
of which Taxes: +€3,832
- Debts after one year -€2,387
down €2,387 (-49.9%), from €4,783 to €2,396
- Other debts +€2,127
new in 2025: €2,127
- Gross operating margin +€43,277
up €43,277 (+51.3%), from €84,399 to €127,676
- Taxes +€12,710
up €12,710 (+493%), from €2,578 to €15,288
- Staff costs -€5,313
down €5,313 (-7.1%), from €74,834 to €69,522
- Financial charges -€1,403
down €1,403 (-64.9%), from €2,160 to €758
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 | €38,732 | €69,468 | +€30,736 | +79.4% |
| Fixed assets | 21/28 | €10,598 | €6,276 | -€4,322 | -40.8% |
| Tangible fixed assets | 22/27 | €10,370 | €6,049 | -€4,322 | -41.7% |
| Furniture and vehicles | 24 | €10,370 | €6,049 | -€4,322 | -41.7% |
| Financial fixed assets | 28 | €228 | €228 | = | 0.0% |
| Current assets | 29/58 | €28,134 | €63,192 | +€35,058 | +125% |
| Amounts receivable within one year | 40/41 | €1,587 | €842 | -€745 | -47.0% |
| Trade receivables | 40 | - | €842 | +€842 | |
| Other amounts receivable | 41 | €1,587 | - | -€1,587 | |
| Cash at bank and in hand | 54/58 | €10,882 | €32,065 | +€21,183 | +195% |
| Deferred charges and accrued income | 490/1 | €15,665 | €30,285 | +€14,620 | +93.3% |
| Total equity and liabilities | 10/49 | €38,732 | €69,468 | +€30,736 | +79.4% |
| Equity | 10/15 | €10,493 | €35,972 | +€25,479 | +243% |
| Contributions | 10/11 | €7,500 | €7,500 | = | 0.0% |
| Reserves | 13 | €11,000 | €11,000 | = | 0.0% |
| Distributable reserves | 133 | €11,000 | €11,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€8,007 | €17,472 | +€25,479 | |
| Amounts payable | 17/49 | €28,239 | €33,496 | +€5,257 | +18.6% |
| Amounts payable after more than one year | 17 | €4,783 | €2,396 | -€2,387 | -49.9% |
| Financial debts | 170/4 | €4,783 | €2,396 | -€2,387 | -49.9% |
| Amounts payable within one year | 42/48 | €23,456 | €31,100 | +€7,644 | +32.6% |
| Current portion of amounts payable after more than one year | 42 | €2,171 | €2,387 | +€216 | +9.9% |
| Trade debts | 44 | €8,503 | €8,642 | +€139 | +1.6% |
| Suppliers | 440/4 | €8,503 | €8,642 | +€139 | +1.6% |
| Taxes, remuneration and social security | 45 | €12,782 | €17,943 | +€5,161 | +40.4% |
| Taxes | 450/3 | €6,008 | €9,840 | +€3,832 | +63.8% |
| Remuneration and social security | 454/9 | €6,773 | €8,103 | +€1,330 | +19.6% |
| Other amounts payable | 47/48 | - | €2,127 | +€2,127 | |
| Remuneration, social security and pensions | 62 | €74,834 | €69,522 | -€5,313 | -7.1% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €3,853 | €4,322 | +€469 | +12.2% |
| Other operating charges | 640/8 | €675 | €808 | +€133 | +19.8% |
| Gross operating margin | 9900 | €84,399 | €127,676 | +€43,277 | +51.3% |
| Operating profit (loss) | 9901 | €5,037 | €53,025 | +€47,988 | +953% |
| Financial income | 75/76B | €68 | - | -€68 | |
| Recurring financial income | 75 | €68 | - | -€68 | |
| Financial charges | 65/66B | €2,160 | €758 | -€1,403 | -64.9% |
| Recurring financial charges | 65 | €2,160 | €758 | -€1,403 | -64.9% |
| Profit (loss) for the period before taxes | 9903 | €2,945 | €52,267 | +€49,322 | +1,675% |
| Income taxes | 67/77 | €2,578 | €15,288 | +€12,710 | +493% |
| Profit (loss) for the period | 9904 | €367 | €36,979 | +€36,612 | +9,985% |
| Profit (loss) for the period to be appropriated | 9905 | €367 | €36,979 | +€36,612 | +9,985% |
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 1 November 2026 via checked.be.