VOCHTBEHANDELING: 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.
VOCHTBEHANDELING
Largest movements
- Receivables within one year -€16,808
down €16,808 (-28.3%), from €59,487 to €42,679
of which Trade receivables: -€17,748
- Cash -€11,912
down €11,912 (-72.4%), from €16,459 to €4,546
mainly Net result for the year (-€47,407) and Deferred charges and accrued income (-€9,928)
- Deferred charges and accrued income +€9,928
up €9,928 (+732%), from €1,356 to €11,284
- Tangible fixed assets -€3,923
down €3,923 (-15.2%), from €25,788 to €21,865
of which Plant, machinery and equipment: -€2,667
- Profit (loss) carried forward -€47,407
new in 2024: -€47,407
- Other debts +€10,812
up €10,812 (+105%), from €10,270 to €21,082
- Trade debts +€7,835
up €7,835 (+43.9%), from €17,849 to €25,683
- Tax, wage and social debts +€5,629
up €5,629 (+60.4%), from €9,318 to €14,947
of which Taxes: +€3,629
- Gross operating margin -€63,091
down €63,091, from €32,211 to -€30,880
- Taxes -€4,553
down €4,553 (-100%), from €4,553 to €0
- Other operating charges -€2,502
down €2,502 (-61.6%), from €4,063 to €1,561
- Depreciation +€1,084
up €1,084 (+11.8%), from €9,174 to €10,258
- Financial charges +€797
up €797 (+20.5%), from €3,890 to €4,687
From the 2023 result to the 2024 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 2023 and 2024 balance sheets and the 2024 result: not a filed cash-flow statement. It shows where the money came from and went.
Every line side by side
| Line | Code | 2023 | 2024 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €103,397 | €80,541 | -€22,856 | -22.1% |
| Fixed assets | 21/28 | €26,095 | €22,032 | -€4,063 | -15.6% |
| Intangible fixed assets | 21 | €307 | €167 | -€140 | -45.6% |
| Tangible fixed assets | 22/27 | €25,788 | €21,865 | -€3,923 | -15.2% |
| Plant, machinery and equipment | 23 | €18,341 | €15,674 | -€2,667 | -14.5% |
| Furniture and vehicles | 24 | €7,447 | €6,191 | -€1,257 | -16.9% |
| Current assets | 29/58 | €77,302 | €58,510 | -€18,792 | -24.3% |
| Amounts receivable within one year | 40/41 | €59,487 | €42,679 | -€16,808 | -28.3% |
| Trade receivables | 40 | €42,946 | €25,199 | -€17,748 | -41.3% |
| Other amounts receivable | 41 | €16,540 | €17,480 | +€940 | +5.7% |
| Cash at bank and in hand | 54/58 | €16,459 | €4,546 | -€11,912 | -72.4% |
| Deferred charges and accrued income | 490/1 | €1,356 | €11,284 | +€9,928 | +732% |
| Total equity and liabilities | 10/49 | €103,397 | €80,541 | -€22,856 | -22.1% |
| Equity | 10/15 | €53,352 | €5,945 | -€47,407 | -88.9% |
| Contributions | 10/11 | €5,000 | €5,000 | = | 0.0% |
| Reserves | 13 | €48,352 | €48,352 | = | 0.0% |
| Distributable reserves | 133 | €48,352 | €48,352 | = | 0.0% |
| Profit (loss) carried forward | 14 | - | -€47,407 | -€47,407 | |
| Amounts payable | 17/49 | €50,044 | €74,596 | +€24,551 | +49.1% |
| Amounts payable within one year | 42/48 | €48,436 | €72,712 | +€24,276 | +50.1% |
| Financial debts | 43 | €11,000 | €11,000 | = | 0.0% |
| Credit institutions | 430/8 | €11,000 | €11,000 | = | 0.0% |
| Trade debts | 44 | €17,849 | €25,683 | +€7,835 | +43.9% |
| Suppliers | 440/4 | €17,849 | €25,683 | +€7,835 | +43.9% |
| Taxes, remuneration and social security | 45 | €9,318 | €14,947 | +€5,629 | +60.4% |
| Taxes | 450/3 | €9,318 | €12,947 | +€3,629 | +38.9% |
| Remuneration and social security | 454/9 | - | €2,000 | +€2,000 | |
| Other amounts payable | 47/48 | €10,270 | €21,082 | +€10,812 | +105% |
| Accrued charges and deferred income | 492/3 | €1,608 | €1,884 | +€276 | +17.1% |
| Remuneration, social security and pensions | 62 | - | €198 | +€198 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €9,174 | €10,258 | +€1,084 | +11.8% |
| Other operating charges | 640/8 | €4,063 | €1,561 | -€2,502 | -61.6% |
| Gross operating margin | 9900 | €32,211 | -€30,880 | -€63,091 | |
| Operating profit (loss) | 9901 | €18,974 | -€42,897 | -€61,871 | |
| Financial income | 75/76B | €552 | €177 | -€374 | -67.8% |
| Recurring financial income | 75 | €552 | €177 | -€374 | -67.8% |
| Financial charges | 65/66B | €3,890 | €4,687 | +€797 | +20.5% |
| Recurring financial charges | 65 | €3,890 | €4,687 | +€797 | +20.5% |
| Profit (loss) for the period before taxes | 9903 | €15,635 | -€47,407 | -€63,042 | |
| Income taxes | 67/77 | €4,553 | €0 | -€4,553 | -100% |
| Profit (loss) for the period | 9904 | €11,083 | -€47,407 | -€58,489 | |
| Profit (loss) for the period to be appropriated | 9905 | €11,083 | -€47,407 | -€58,489 |
Source: filed annual accounts (NBB), financial years ended 31 December 2023 and 31 December 2024. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 19 October 2026 via checked.be.