VOCAMUS: 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.
VOCAMUS
Largest movements
- Cash -€1,361
down €1,361 (-99.9%), from €1,363 to €2
mainly Net result for the year (-€1,226) and Trade debts (-€777)
- Tangible fixed assets -€100
down €100 (-100%), from €100 to €0
- Profit (loss) carried forward -€1,226
down €1,226 (-4.0%), from -€30,553 to -€31,779
- Trade debts -€777
down €777 (-51.8%), from €1,499 to €722
- Other debts +€542
up €542 (+3.5%), from €15,517 to €16,059
- Gross operating margin -€307
down €307 (-39.8%), from -€771 to -€1,078
- Depreciation -€100
down €100 (-50.0%), from €200 to €100
- Financial charges -€44
down €44 (-47.8%), from €92 to €48
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 | €1,463 | €2 | -€1,461 | -99.9% |
| Fixed assets | 21/28 | €100 | - | -€100 | |
| Tangible fixed assets | 22/27 | €100 | €0 | -€100 | -100% |
| Plant, machinery and equipment | 23 | €100 | - | -€100 | |
| Current assets | 29/58 | €1,363 | €2 | -€1,361 | -99.9% |
| Cash at bank and in hand | 54/58 | €1,363 | €2 | -€1,361 | -99.9% |
| Total equity and liabilities | 10/49 | €1,463 | €2 | -€1,461 | -99.9% |
| Equity | 10/15 | -€15,553 | -€16,779 | -€1,226 | -7.9% |
| Contributions | 10/11 | €15,000 | €15,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€30,553 | -€31,779 | -€1,226 | -4.0% |
| Amounts payable | 17/49 | €17,016 | €16,781 | -€235 | -1.4% |
| Amounts payable within one year | 42/48 | €17,016 | €16,781 | -€235 | -1.4% |
| Trade debts | 44 | €1,499 | €722 | -€777 | -51.8% |
| Suppliers | 440/4 | €1,499 | €722 | -€777 | -51.8% |
| Other amounts payable | 47/48 | €15,517 | €16,059 | +€542 | +3.5% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €200 | €100 | -€100 | -50.0% |
| Gross operating margin | 9900 | -€771 | -€1,078 | -€307 | -39.8% |
| Operating profit (loss) | 9901 | -€971 | -€1,178 | -€207 | -21.3% |
| Financial charges | 65/66B | €92 | €48 | -€44 | -47.8% |
| Recurring financial charges | 65 | €92 | €48 | -€44 | -47.8% |
| Profit (loss) for the period before taxes | 9903 | -€1,063 | -€1,226 | -€163 | -15.3% |
| Profit (loss) for the period | 9904 | -€1,063 | -€1,226 | -€163 | -15.3% |
| Profit (loss) for the period to be appropriated | 9905 | -€1,063 | -€1,226 | -€163 | -15.3% |
Source: filed annual accounts (NBB), financial years ended 30 June 2024 and 30 June 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 29 October 2026 via checked.be.