VÔ-MO ACADEMY: 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.
VÔ-MO ACADEMY
Largest movements
- Tangible fixed assets +€8,918
up €8,918 (+55.5%), from €16,075 to €24,994
of which Land and buildings: +€8,082
- Other debts +€12,176
up €12,176 (+26.1%), from €46,708 to €58,883
- Tax, wage and social debts -€2,330
down €2,330 (-78.3%), from €2,975 to €645
of which Taxes: -€2,330
- Profit (loss) carried forward -€985
down €985 (-2.3%), from -€42,154 to -€43,139
- Purchases and services -€7,255
down €7,255 (-12.2%), from €59,534 to €52,279
- Gross operating margin +€5,929
up €5,929 (+973%), from €609 to €6,538
- Turnover -€1,354
down €1,354 (-2.3%), from €58,507 to €57,153
- Other operating charges -€1,006
down €1,006 (-59.2%), from €1,700 to €693
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 | €27,031 | €35,694 | +€8,663 | +32.0% |
| Formation expenses | 20 | €0 | €0 | = | |
| Fixed assets | 21/28 | €16,105 | €25,024 | +€8,918 | +55.4% |
| Tangible fixed assets | 22/27 | €16,075 | €24,994 | +€8,918 | +55.5% |
| Land and buildings | 22 | €4,617 | €12,699 | +€8,082 | +175% |
| Plant, machinery and equipment | 23 | €4,731 | €9,714 | +€4,984 | +105% |
| Furniture and vehicles | 24 | €6,728 | €2,581 | -€4,147 | -61.6% |
| Financial fixed assets | 28 | €30 | €30 | = | 0.0% |
| Current assets | 29/58 | €10,926 | €10,670 | -€256 | -2.3% |
| Stocks and contracts in progress | 3 | €9,124 | €9,124 | = | 0.0% |
| Stocks | 30/36 | €9,124 | €9,124 | = | 0.0% |
| Amounts receivable within one year | 40/41 | €800 | €912 | +€112 | +14.0% |
| Trade receivables | 40 | €800 | €912 | +€112 | +14.0% |
| Other amounts receivable | 41 | €0 | €0 | = | |
| Cash at bank and in hand | 54/58 | €394 | €80 | -€313 | -79.6% |
| Deferred charges and accrued income | 490/1 | €608 | €554 | -€54 | -9.0% |
| Total equity and liabilities | 10/49 | €27,031 | €35,694 | +€8,663 | +32.0% |
| Equity | 10/15 | -€23,554 | -€24,539 | -€985 | -4.2% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€42,154 | -€43,139 | -€985 | -2.3% |
| Amounts payable | 17/49 | €50,585 | €60,233 | +€9,648 | +19.1% |
| Amounts payable within one year | 42/48 | €50,585 | €60,233 | +€9,648 | +19.1% |
| Trade debts | 44 | €902 | €704 | -€198 | -22.0% |
| Suppliers | 440/4 | €902 | €704 | -€198 | -22.0% |
| Advances received on contracts in progress | 46 | - | €0 | = | |
| Taxes, remuneration and social security | 45 | €2,975 | €645 | -€2,330 | -78.3% |
| Taxes | 450/3 | €2,975 | €645 | -€2,330 | -78.3% |
| Remuneration and social security | 454/9 | - | €0 | = | |
| Other amounts payable | 47/48 | €46,708 | €58,883 | +€12,176 | +26.1% |
| Accrued charges and deferred income | 492/3 | - | €0 | = | |
| Turnover | 70 | €58,507 | €57,153 | -€1,354 | -2.3% |
| Goods, raw materials, services and sundry goods | 60/61 | €59,534 | €52,279 | -€7,255 | -12.2% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €6,533 | €6,497 | -€36 | -0.6% |
| Other operating charges | 640/8 | €1,700 | €693 | -€1,006 | -59.2% |
| Non-recurring operating charges | 66A | - | €0 | = | |
| Gross operating margin | 9900 | €609 | €6,538 | +€5,929 | +973% |
| Operating profit (loss) | 9901 | -€7,624 | -€652 | +€6,971 | +91.4% |
| Financial income | 75/76B | - | €0 | = | |
| Recurring financial income | 75 | - | €0 | = | |
| Financial charges | 65/66B | €129 | €192 | +€63 | +48.8% |
| Recurring financial charges | 65 | €129 | €192 | +€63 | +48.8% |
| Non-recurring financial charges | 66B | - | €0 | = | |
| Profit (loss) for the period before taxes | 9903 | -€7,753 | -€844 | +€6,908 | +89.1% |
| Income taxes | 67/77 | €140 | €141 | +€1 | +1.0% |
| Profit (loss) for the period | 9904 | -€7,892 | -€985 | +€6,907 | +87.5% |
| Profit (loss) for the period to be appropriated | 9905 | -€7,892 | -€985 | +€6,907 | +87.5% |
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 27 October 2026 via checked.be.