VOBIS: 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.
VOBIS
Largest movements
- Receivables within one year +€120,583
up €120,583 (+275.0%), from €43,854 to €164,437
of which Trade receivables: +€120,583
- Current investments +€34,000
up €34,000 (+15.7%), from €216,676 to €250,676
- Reserves +€101,648
up €101,648 (+17.6%), from €576,954 to €678,601
of which Distributable reserves: +€103,166
- Trade debts +€72,089
up €72,089 (+298.3%), from €24,169 to €96,258
- Debts after one year -€34,935
down €34,935 (-8.1%), from €429,869 to €394,934
- Other debts +€32,773
up €32,773 (+11.7%), from €280,806 to €313,579
- Gross operating margin +€134,499
up €134,499 (+133.0%), from €101,161 to €235,661
- Taxes +€31,692
up €31,692 (+1124.0%), from €2,819 to €34,512
- Depreciation -€8,833
down €8,833 (-9.7%), from €91,353 to €82,520
- Other operating charges -€6,137
down €6,137 (-52.3%), from €11,728 to €5,591
From the 2023 result to the 2024 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 2023 and 2024 balance sheets and the 2024 result: not a filed cash-flow statement. It shows where the money came from and went.
Every line side by side
| Line | Code | 2023 | 2024 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €1,431,624 | €1,587,620 | +€155,997 | +10.9% |
| Fixed assets | 21/28 | €974,967 | €967,376 | -€7,590 | -0.8% |
| Tangible fixed assets | 22/27 | €974,967 | €967,376 | -€7,590 | -0.8% |
| Land and buildings | 22 | €855,305 | €818,739 | -€36,566 | -4.3% |
| Plant, machinery and equipment | 23 | - | €25,176 | +€25,176 | |
| Furniture and vehicles | 24 | €116,515 | €121,427 | +€4,912 | +4.2% |
| Other tangible fixed assets | 26 | €3,146 | €2,034 | -€1,112 | -35.4% |
| Current assets | 29/58 | €456,657 | €620,244 | +€163,587 | +35.8% |
| Amounts receivable within one year | 40/41 | €43,854 | €164,437 | +€120,583 | +275.0% |
| Trade receivables | 40 | €43,048 | €163,631 | +€120,583 | +280.1% |
| Other amounts receivable | 41 | €806 | €806 | = | 0.0% |
| Current investments | 50/53 | €216,676 | €250,676 | +€34,000 | +15.7% |
| Cash at bank and in hand | 54/58 | €193,668 | €203,870 | +€10,202 | +5.3% |
| Deferred charges and accrued income | 490/1 | €2,458 | €1,261 | -€1,198 | -48.7% |
| Total equity and liabilities | 10/49 | €1,431,624 | €1,587,620 | +€155,997 | +10.9% |
| Equity | 10/15 | €602,433 | €704,080 | +€101,648 | +16.9% |
| Contributions | 10/11 | €25,479 | €25,479 | = | 0.0% |
| Reserves | 13 | €576,954 | €678,601 | +€101,648 | +17.6% |
| Tax-exempt reserves | 132 | €56,461 | €54,943 | -€1,518 | -2.7% |
| Distributable reserves | 133 | €520,493 | €623,659 | +€103,166 | +19.8% |
| Provisions and deferred taxes | 16 | €17,216 | €16,579 | -€638 | -3.7% |
| Deferred taxes | 168 | €17,216 | €16,579 | -€638 | -3.7% |
| Amounts payable | 17/49 | €811,975 | €866,961 | +€54,987 | +6.8% |
| Amounts payable after more than one year | 17 | €429,869 | €394,934 | -€34,935 | -8.1% |
| Financial debts | 170/4 | €429,869 | €394,934 | -€34,935 | -8.1% |
| Amounts payable within one year | 42/48 | €380,760 | €470,647 | +€89,887 | +23.6% |
| Current portion of amounts payable after more than one year | 42 | €34,591 | €34,935 | +€344 | +1.0% |
| Trade debts | 44 | €24,169 | €96,258 | +€72,089 | +298.3% |
| Suppliers | 440/4 | €24,169 | €96,258 | +€72,089 | +298.3% |
| Taxes, remuneration and social security | 45 | €41,194 | €25,875 | -€15,318 | -37.2% |
| Taxes | 450/3 | €41,187 | €24,177 | -€17,010 | -41.3% |
| Remuneration and social security | 454/9 | €7 | €1,698 | +€1,691 | +23885.3% |
| Other amounts payable | 47/48 | €280,806 | €313,579 | +€32,773 | +11.7% |
| Accrued charges and deferred income | 492/3 | €1,346 | €1,380 | +€34 | +2.5% |
| Non-recurring operating income | 76A | - | €10,893 | +€10,893 | |
| Remuneration, social security and pensions | 62 | €238 | - | -€238 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €91,353 | €82,520 | -€8,833 | -9.7% |
| Other operating charges | 640/8 | €11,728 | €5,591 | -€6,137 | -52.3% |
| Non-recurring operating charges | 66A | - | €14,449 | +€14,449 | |
| Gross operating margin | 9900 | €101,161 | €235,661 | +€134,499 | +133.0% |
| Operating profit (loss) | 9901 | -€2,159 | €133,101 | +€135,259 | |
| Financial income | 75/76B | €4,869 | €6,972 | +€2,103 | +43.2% |
| Recurring financial income | 75 | €4,869 | €6,972 | +€2,103 | +43.2% |
| Financial charges | 65/66B | €5,553 | €4,551 | -€1,003 | -18.1% |
| Recurring financial charges | 65 | €5,553 | €4,551 | -€1,003 | -18.1% |
| Profit (loss) for the period before taxes | 9903 | -€2,843 | €135,522 | +€138,365 | |
| Transfer from deferred taxes | 780 | €638 | €638 | = | 0.0% |
| Income taxes | 67/77 | €2,819 | €34,512 | +€31,692 | +1124.0% |
| Profit (loss) for the period | 9904 | -€5,025 | €101,648 | +€106,672 | |
| Transfer from tax-exempt reserves | 789 | €1,518 | €1,518 | = | 0.0% |
| Profit (loss) for the period to be appropriated | 9905 | -€3,507 | €103,166 | +€106,672 |
Source: filed annual accounts (NBB), financial years ended 31 December 2023 and 31 December 2024. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 12 October 2026 via checked.be.