VOCABASE: 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.
VOCABASE
Largest movements
- Cash +€43,541
up €43,541 (+1,389%), from €3,135 to €46,676
mainly Depreciation (+€65,252) and Net result for the year (+€58,712)
- Intangible fixed assets +€31,668
up €31,668 (+17.6%), from €180,416 to €212,085
- Receivables within one year -€12,336
down €12,336 (-9.6%), from €128,795 to €116,458
- Profit (loss) carried forward +€58,712
up €58,712, from -€34,665 to €24,048
- Trade debts -€20,321
down €20,321 (-43.8%), from €46,347 to €26,026
- Tax, wage and social debts +€19,686
up €19,686 (+115%), from €17,176 to €36,862
of which Remuneration and social security: +€10,387
- Turnover -€487,137
no longer reported in 2025 (was €487,137)
- Purchases and services -€312,680
no longer reported in 2025 (was €312,680)
- Gross operating margin +€81,529
up €81,529 (+46.7%), from €174,457 to €255,986
- Staff costs +€38,975
up €38,975 (+44.0%), from €88,607 to €127,582
- Financial income -€9,627
down €9,627 (-100.0%), from €9,627 to €0
of which Non-recurring financial income: -€9,493
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 | €318,836 | €380,661 | +€61,825 | +19.4% |
| Fixed assets | 21/28 | €184,502 | €216,674 | +€32,172 | +17.4% |
| Intangible fixed assets | 21 | €180,416 | €212,085 | +€31,668 | +17.6% |
| Tangible fixed assets | 22/27 | €2,511 | €3,200 | +€689 | +27.4% |
| Furniture and vehicles | 24 | €2,511 | €3,200 | +€689 | +27.4% |
| Financial fixed assets | 28 | €1,575 | €1,390 | -€185 | -11.7% |
| Current assets | 29/58 | €134,334 | €163,987 | +€29,653 | +22.1% |
| Stocks and contracts in progress | 3 | €565 | €0 | -€565 | -100% |
| Stocks | 30/36 | €565 | €0 | -€565 | -100% |
| Amounts receivable within one year | 40/41 | €128,795 | €116,458 | -€12,336 | -9.6% |
| Trade receivables | 40 | €128,795 | €116,458 | -€12,336 | -9.6% |
| Cash at bank and in hand | 54/58 | €3,135 | €46,676 | +€43,541 | +1,389% |
| Deferred charges and accrued income | 490/1 | €1,840 | €852 | -€988 | -53.7% |
| Total equity and liabilities | 10/49 | €318,836 | €380,661 | +€61,825 | +19.4% |
| Equity | 10/15 | €75,335 | €134,048 | +€58,712 | +77.9% |
| Contributions | 10/11 | €100,000 | €100,000 | = | 0.0% |
| Capital | 10 | - | €100,000 | +€100,000 | |
| Issued capital | 100 | - | €100,000 | +€100,000 | |
| Reserves | 13 | €10,000 | €10,000 | = | 0.0% |
| Non-distributable reserves | 130/1 | €10,000 | €10,000 | = | 0.0% |
| Legal reserve | 130 | - | €10,000 | +€10,000 | |
| Reserves not available under the articles | 1311 | €10,000 | - | -€10,000 | |
| Profit (loss) carried forward | 14 | -€34,665 | €24,048 | +€58,712 | |
| Amounts payable | 17/49 | €243,500 | €246,613 | +€3,112 | +1.3% |
| Amounts payable within one year | 42/48 | €238,247 | €238,149 | -€99 | 0.0% |
| Financial debts | 43 | - | €536 | +€536 | |
| Credit institutions | 430/8 | - | €536 | +€536 | |
| Trade debts | 44 | €46,347 | €26,026 | -€20,321 | -43.8% |
| Suppliers | 440/4 | €46,347 | €26,026 | -€20,321 | -43.8% |
| Taxes, remuneration and social security | 45 | €17,176 | €36,862 | +€19,686 | +115% |
| Taxes | 450/3 | €6,952 | €16,251 | +€9,299 | +134% |
| Remuneration and social security | 454/9 | €10,224 | €20,611 | +€10,387 | +102% |
| Other amounts payable | 47/48 | €174,723 | €174,723 | = | 0.0% |
| Accrued charges and deferred income | 492/3 | €5,253 | €8,464 | +€3,211 | +61.1% |
| Turnover | 70 | €487,137 | - | -€487,137 | |
| Non-recurring operating income | 76A | - | €4,854 | +€4,854 | |
| Goods, raw materials, services and sundry goods | 60/61 | €312,680 | - | -€312,680 | |
| Remuneration, social security and pensions | 62 | €88,607 | €127,582 | +€38,975 | +44.0% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €70,560 | €65,252 | -€5,307 | -7.5% |
| Write-downs on stocks, contracts in progress and trade receivables: additions (reversals) | 631/4 | - | -€341 | -€341 | |
| Other operating charges | 640/8 | €1,109 | €3,813 | +€2,703 | +244% |
| Gross operating margin | 9900 | €174,457 | €255,986 | +€81,529 | +46.7% |
| Operating profit (loss) | 9901 | €14,181 | €59,680 | +€45,499 | +321% |
| Financial income | 75/76B | €9,627 | €0 | -€9,627 | -100.0% |
| Recurring financial income | 75 | €134 | €0 | -€134 | -99.8% |
| Non-recurring financial income | 76B | €9,493 | €0 | -€9,493 | -100% |
| Financial charges | 65/66B | €3,057 | €968 | -€2,089 | -68.3% |
| Recurring financial charges | 65 | €1,044 | €968 | -€76 | -7.3% |
| Non-recurring financial charges | 66B | €2,013 | €0 | -€2,013 | -100% |
| Profit (loss) for the period before taxes | 9903 | €20,751 | €58,712 | +€37,962 | +183% |
| Profit (loss) for the period | 9904 | €20,751 | €58,712 | +€37,962 | +183% |
| Profit (loss) for the period to be appropriated | 9905 | €20,751 | €58,712 | +€37,962 | +183% |
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 30 October 2026 via checked.be.