VOCHTALERT: 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.
VOCHTALERT
Largest movements
- Tangible fixed assets -€60,394
down €60,394 (-26.6%), from €226,814 to €166,420
of which Furniture and vehicles: -€43,979
- Cash -€20,744
down €20,744 (-36.7%), from €56,521 to €35,776
mainly Contributions, distributions and other (-€60,410) and Receivables within one year (-€14,379)
- Receivables within one year +€14,379
up €14,379 (+579%), from €2,485 to €16,864
of which Other amounts receivable: +€13,889
- Reserves -€61,509
down €61,509 (-30.5%), from €201,562 to €140,053
of which Distributable reserves: -€60,150
- Advances received -€5,231
down €5,231 (-91.9%), from €5,691 to €460
- Gross operating margin -€50,563
down €50,563 (-42.3%), from €119,560 to €68,997
- Taxes -€16,740
down €16,740 (-87.7%), from €19,092 to €2,352
- Depreciation +€10,338
up €10,338 (+20.7%), from €50,055 to €60,394
- Financial charges -€1,843
down €1,843 (-29.9%), from €6,158 to €4,315
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 | €292,275 | €225,835 | -€66,441 | -22.7% |
| Fixed assets | 21/28 | €226,814 | €166,420 | -€60,394 | -26.6% |
| Tangible fixed assets | 22/27 | €226,814 | €166,420 | -€60,394 | -26.6% |
| Plant, machinery and equipment | 23 | €19,856 | €11,915 | -€7,940 | -40.0% |
| Furniture and vehicles | 24 | €133,698 | €89,719 | -€43,979 | -32.9% |
| Leasing and similar rights | 25 | €71,475 | €63,225 | -€8,250 | -11.5% |
| Other tangible fixed assets | 26 | €1,785 | €1,560 | -€225 | -12.6% |
| Current assets | 29/58 | €65,462 | €59,415 | -€6,047 | -9.2% |
| Amounts receivable within one year | 40/41 | €2,485 | €16,864 | +€14,379 | +579% |
| Trade receivables | 40 | €0 | €489 | +€489 | |
| Other amounts receivable | 41 | €2,485 | €16,374 | +€13,889 | +559% |
| Cash at bank and in hand | 54/58 | €56,521 | €35,776 | -€20,744 | -36.7% |
| Deferred charges and accrued income | 490/1 | €6,456 | €6,775 | +€319 | +4.9% |
| Total equity and liabilities | 10/49 | €292,275 | €225,835 | -€66,441 | -22.7% |
| Equity | 10/15 | €220,162 | €158,653 | -€61,509 | -27.9% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €201,562 | €140,053 | -€61,509 | -30.5% |
| Non-distributable reserves | 130/1 | €0 | - | = | |
| Reserves not available under the articles | 1311 | €0 | - | = | |
| Tax-exempt reserves | 132 | €2,558 | €1,199 | -€1,359 | -53.1% |
| Distributable reserves | 133 | €199,005 | €138,854 | -€60,150 | -30.2% |
| Profit (loss) carried forward | 14 | €0 | €0 | = | |
| Provisions and deferred taxes | 16 | €853 | €400 | -€453 | -53.1% |
| Deferred taxes | 168 | €853 | €400 | -€453 | -53.1% |
| Amounts payable | 17/49 | €71,260 | €66,782 | -€4,478 | -6.3% |
| Amounts payable within one year | 42/48 | €71,260 | €66,782 | -€4,478 | -6.3% |
| Current portion of amounts payable after more than one year | 42 | €0 | - | = | |
| Trade debts | 44 | €0 | €1,042 | +€1,042 | |
| Suppliers | 440/4 | €0 | €1,042 | +€1,042 | |
| Advances received on contracts in progress | 46 | €5,691 | €460 | -€5,231 | -91.9% |
| Taxes, remuneration and social security | 45 | €1,852 | €1,275 | -€577 | -31.2% |
| Taxes | 450/3 | €1,852 | €1,275 | -€577 | -31.2% |
| Other amounts payable | 47/48 | €63,718 | €64,005 | +€287 | +0.5% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €50,055 | €60,394 | +€10,338 | +20.7% |
| Other operating charges | 640/8 | €4,060 | €4,375 | +€315 | +7.8% |
| Gross operating margin | 9900 | €119,560 | €68,997 | -€50,563 | -42.3% |
| Operating profit (loss) | 9901 | €65,445 | €4,228 | -€61,217 | -93.5% |
| Financial income | 75/76B | €1,116 | €887 | -€230 | -20.6% |
| Recurring financial income | 75 | €1,116 | €887 | -€230 | -20.6% |
| Financial charges | 65/66B | €6,158 | €4,315 | -€1,843 | -29.9% |
| Recurring financial charges | 65 | €6,158 | €4,315 | -€1,843 | -29.9% |
| Profit (loss) for the period before taxes | 9903 | €60,404 | €800 | -€59,604 | -98.7% |
| Transfer from deferred taxes | 780 | €453 | €453 | = | 0.0% |
| Income taxes | 67/77 | €19,092 | €2,352 | -€16,740 | -87.7% |
| Profit (loss) for the period | 9904 | €41,765 | -€1,100 | -€42,864 | |
| Transfer from tax-exempt reserves | 789 | €1,359 | €1,359 | = | 0.0% |
| Profit (loss) for the period to be appropriated | 9905 | €43,124 | €259 | -€42,864 | -99.4% |
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 24 October 2026 via checked.be.