VOCAPLAN: what changed
Two fiscal 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.
VOCAPLAN
Largest movements
- Cash +€4
up €4 (+37.7%), from €12 to €16
mainly Debts after one year (+€920)
- Debts after one year +€920
up €920 (+13.3%), from €6,928 to €7,848
- Profit (loss) carried forward -€825
down €825 (-6.2%), from -€13,207 to -€14,032
- Trade debts -€91
no longer reported in 2025 (was €91)
- Financial charges +€51
up €51 (+510.0%), from €10 to €61
- Gross operating margin -€36
down €36 (-5.5%), from -€666 to -€702
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.
Cash bridge derived
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 | €12 | €16 | +€4 | +37.7% |
| Current assets | 29/58 | €12 | €16 | +€4 | +37.7% |
| Cash at bank and in hand | 54/58 | €12 | €16 | +€4 | +37.7% |
| Total equity and liabilities | 10/49 | €12 | €16 | +€4 | +37.7% |
| Equity | 10/15 | -€7,007 | -€7,832 | -€825 | -11.8% |
| Contributions | 10/11 | €6,200 | €6,200 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€13,207 | -€14,032 | -€825 | -6.2% |
| Amounts payable | 17/49 | €7,019 | €7,848 | +€829 | +11.8% |
| Amounts payable after more than one year | 17 | €6,928 | €7,848 | +€920 | +13.3% |
| Other amounts payable | 178/9 | €6,928 | €7,848 | +€920 | +13.3% |
| Amounts payable within one year | 42/48 | €91 | - | -€91 | |
| Trade debts | 44 | €91 | - | -€91 | |
| Suppliers | 440/4 | €91 | - | -€91 | |
| Other operating charges | 640/8 | €62 | €62 | = | 0.0% |
| Gross operating margin | 9900 | -€666 | -€702 | -€36 | -5.5% |
| Operating profit (loss) | 9901 | -€728 | -€764 | -€36 | -5.0% |
| Financial charges | 65/66B | €10 | €61 | +€51 | +510.0% |
| Recurring financial charges | 65 | €10 | €61 | +€51 | +510.0% |
| Profit (loss) for the period before taxes | 9903 | -€738 | -€825 | -€87 | -11.8% |
| Profit (loss) for the period | 9904 | -€738 | -€825 | -€87 | -11.8% |
| Profit (loss) for the period to be appropriated | 9905 | -€738 | -€825 | -€87 | -11.8% |
Source: filed annual accounts (NBB), fiscal years ended 31 December 2024 and 31 December 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 5 October 2026 via checked.be.