VOBISCOM: 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.
VOBISCOM
Largest movements
- Receivables within one year -€11,162
down €11,162 (-46.1%), from €24,192 to €13,029
of which Other amounts receivable: -€9,300
- Tangible fixed assets +€7,730
up €7,730 (+18.5%), from €41,724 to €49,454
- Cash -€6,979
down €6,979 (-18.6%), from €37,500 to €30,521
mainly Investment in fixed assets (net) (-€25,372) and Other debts (-€9,855)
- Other debts -€9,855
down €9,855 (-29.6%), from €33,246 to €23,392
- Reserves +€6,335
up €6,335 (+26.7%), from €23,695 to €30,030
of which Distributable reserves: +€6,335
- Tax, wage and social debts -€5,022
down €5,022 (-20.7%), from €24,280 to €19,258
of which Taxes: -€5,022
- Trade debts -€1,632
down €1,632 (-61.5%), from €2,652 to €1,020
- Purchases and services -€19,873
down €19,873 (-16.7%), from €119,250 to €99,377
- Financial income +€12,313
new in 2025: €12,313
- Gross operating margin +€10,318
up €10,318 (+75.3%), from €13,700 to €24,019
- Turnover -€6,578
down €6,578 (-5.5%), from €119,634 to €113,057
- Depreciation +€5,910
up €5,910 (+50.4%), from €11,733 to €17,642
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 | €103,416 | €93,004 | -€10,412 | -10.1% |
| Fixed assets | 21/28 | €41,724 | €49,454 | +€7,730 | +18.5% |
| Tangible fixed assets | 22/27 | €41,724 | €49,454 | +€7,730 | +18.5% |
| Furniture and vehicles | 24 | €41,724 | €49,454 | +€7,730 | +18.5% |
| Current assets | 29/58 | €61,692 | €43,551 | -€18,141 | -29.4% |
| Amounts receivable within one year | 40/41 | €24,192 | €13,029 | -€11,162 | -46.1% |
| Trade receivables | 40 | €11,692 | €9,829 | -€1,862 | -15.9% |
| Other amounts receivable | 41 | €12,500 | €3,200 | -€9,300 | -74.4% |
| Cash at bank and in hand | 54/58 | €37,500 | €30,521 | -€6,979 | -18.6% |
| Total equity and liabilities | 10/49 | €103,416 | €93,004 | -€10,412 | -10.1% |
| Equity | 10/15 | €42,794 | €49,133 | +€6,339 | +14.8% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €23,695 | €30,030 | +€6,335 | +26.7% |
| Non-distributable reserves | 130/1 | €1,860 | €1,860 | = | 0.0% |
| Reserves not available under the articles | 1311 | €1,860 | €1,860 | = | 0.0% |
| Distributable reserves | 133 | €21,835 | €28,170 | +€6,335 | +29.0% |
| Profit (loss) carried forward | 14 | €499 | €503 | +€3 | +0.6% |
| Amounts payable | 17/49 | €60,622 | €43,872 | -€16,750 | -27.6% |
| Amounts payable within one year | 42/48 | €60,178 | €43,669 | -€16,509 | -27.4% |
| Trade debts | 44 | €2,652 | €1,020 | -€1,632 | -61.5% |
| Suppliers | 440/4 | €2,652 | €1,020 | -€1,632 | -61.5% |
| Taxes, remuneration and social security | 45 | €24,280 | €19,258 | -€5,022 | -20.7% |
| Taxes | 450/3 | €21,801 | €16,779 | -€5,022 | -23.0% |
| Remuneration and social security | 454/9 | €2,479 | €2,479 | = | 0.0% |
| Other amounts payable | 47/48 | €33,246 | €23,392 | -€9,855 | -29.6% |
| Accrued charges and deferred income | 492/3 | €444 | €202 | -€241 | -54.4% |
| Turnover | 70 | €119,634 | €113,057 | -€6,578 | -5.5% |
| Goods, raw materials, services and sundry goods | 60/61 | €119,250 | €99,377 | -€19,873 | -16.7% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €11,733 | €17,642 | +€5,910 | +50.4% |
| Other operating charges | 640/8 | €791 | €1,130 | +€339 | +42.9% |
| Gross operating margin | 9900 | €13,700 | €24,019 | +€10,318 | +75.3% |
| Operating profit (loss) | 9901 | €1,177 | €5,246 | +€4,069 | +346% |
| Financial income | 75/76B | - | €12,313 | +€12,313 | |
| Recurring financial income | 75 | - | €12,313 | +€12,313 | |
| Financial charges | 65/66B | €80 | €208 | +€128 | +160% |
| Recurring financial charges | 65 | €80 | €208 | +€128 | +160% |
| Profit (loss) for the period before taxes | 9903 | €1,097 | €17,351 | +€16,254 | +1,482% |
| Income taxes | 67/77 | €1,487 | €5,248 | +€3,761 | +253% |
| Profit (loss) for the period | 9904 | -€390 | €12,103 | +€12,493 | |
| Profit (loss) for the period to be appropriated | 9905 | -€390 | €12,103 | +€12,493 |
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 14 October 2026 via checked.be.