VOCUM: what changed
VOCUM
Largest movements
- Cash +€188,382
up €188,382 (+221%), from €85,324 to €273,706
mainly Net result for the year (+€265,421) and Other debts (+€249,520)
- Receivables within one year +€32,605
up €32,605 (+81.9%), from €39,805 to €72,409
of which Trade receivables: +€18,566
- Other debts +€249,520
up €249,520 (+34,384%), from €726 to €250,246
- Trade debts -€57,998
down €57,998 (-60.1%), from €96,554 to €38,557
- Profit (loss) carried forward +€15,830
no longer reported in 2025 (was -€15,830)
- Tax, wage and social debts +€13,482
up €13,482 (+113%), from €11,886 to €25,367
of which Taxes: +€10,955
- Gross operating margin +€102,374
up €102,374 (+39.7%), from €257,583 to €359,957
- Staff costs -€88,544
down €88,544 (-53.3%), from €166,163 to €77,619
- Write-downs -€83,160
no longer reported in 2025 (was €83,160)
- Provisions -€22,500
no longer reported in 2025 (was €22,500)
- Taxes +€10,769
up €10,769 (+806%), from €1,335 to €12,105
Change in the result, 2024 to 2025
For each income-statement line you see the change as its effect on the result. Higher costs lower the result, higher income raises it.
Derived cash bridge
The bridge is derived from the 2024 and 2025 balance sheets and the 2025 result. There is no filed cash-flow statement. You see where the money came from and where it went.
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €126,672 | €348,558 | +€221,886 | +175% |
| Current assets | 29/58 | €126,672 | €348,558 | +€221,886 | +175% |
| Amounts receivable within one year | 40/41 | €39,805 | €72,409 | +€32,605 | +81.9% |
| Trade receivables | 40 | €16,126 | €34,692 | +€18,566 | +115% |
| Other amounts receivable | 41 | €23,679 | €37,717 | +€14,038 | +59.3% |
| Cash at bank and in hand | 54/58 | €85,324 | €273,706 | +€188,382 | +221% |
| Deferred charges and accrued income | 490/1 | €1,543 | €2,442 | +€899 | +58.2% |
| Total equity and liabilities | 10/49 | €126,672 | €348,558 | +€221,886 | +175% |
| Equity | 10/15 | -€7,334 | €9,086 | +€16,421 | |
| Contributions | 10/11 | €6,200 | €6,200 | = | 0.0% |
| Reserves | 13 | €2,296 | €2,886 | +€591 | +25.7% |
| Distributable reserves | 133 | €2,296 | €2,886 | +€591 | +25.7% |
| Profit (loss) carried forward | 14 | -€15,830 | - | +€15,830 | |
| Provisions and deferred taxes | 16 | €22,500 | €22,500 | = | 0.0% |
| Provisions for liabilities and charges | 160/5 | €22,500 | €22,500 | = | 0.0% |
| Other liabilities and charges | 164/5 | €22,500 | €22,500 | = | 0.0% |
| Amounts payable | 17/49 | €111,506 | €316,971 | +€205,465 | +184% |
| Amounts payable within one year | 42/48 | €109,166 | €314,170 | +€205,004 | +188% |
| Trade debts | 44 | €96,554 | €38,557 | -€57,998 | -60.1% |
| Suppliers | 440/4 | €96,554 | €38,557 | -€57,998 | -60.1% |
| Taxes, remuneration and social security | 45 | €11,886 | €25,367 | +€13,482 | +113% |
| Taxes | 450/3 | €116 | €11,071 | +€10,955 | +9,434% |
| Remuneration and social security | 454/9 | €11,770 | €14,296 | +€2,526 | +21.5% |
| Other amounts payable | 47/48 | €726 | €250,246 | +€249,520 | +34,384% |
| Accrued charges and deferred income | 492/3 | €2,340 | €2,801 | +€461 | +19.7% |
| Remuneration, social security and pensions | 62 | €166,163 | €77,619 | -€88,544 | -53.3% |
| Write-downs on stocks, contracts in progress and trade receivables: additions (reversals) | 631/4 | €83,160 | - | -€83,160 | |
| Provisions for liabilities and charges: additions (uses and reversals) | 635/8 | €22,500 | - | -€22,500 | |
| Other operating charges | 640/8 | €3,317 | €4,699 | +€1,382 | +41.7% |
| Gross operating margin | 9900 | €257,583 | €359,957 | +€102,374 | +39.7% |
| Operating profit (loss) | 9901 | -€17,556 | €277,640 | +€295,196 | |
| Financial income | 75/76B | €1,396 | €145 | -€1,252 | -89.6% |
| Recurring financial income | 75 | €1,396 | €145 | -€1,252 | -89.6% |
| Financial charges | 65/66B | €195 | €259 | +€64 | +33.0% |
| Recurring financial charges | 65 | €195 | €259 | +€64 | +33.0% |
| Profit (loss) for the period before taxes | 9903 | -€16,355 | €277,526 | +€293,880 | |
| Income taxes | 67/77 | €1,335 | €12,105 | +€10,769 | +806% |
| Profit (loss) for the period | 9904 | -€17,690 | €265,421 | +€283,111 | |
| Profit (loss) for the period to be appropriated | 9905 | -€17,690 | €265,421 | +€283,111 |
Next steps
Calculation and sources
Source: filed annual accounts (NBB), financial years ended 30 September 2024 and 30 September 2025. Green is a favourable move for that line, red an unfavourable one. Prepared on 2 November 2026 via checked.be.