VOLCKAERT CONCEPT: 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.
VOLCKAERT CONCEPT
Largest movements
- Cash +€17,194
up €17,194 (+16.2%), from €105,845 to €123,038
mainly Net result for the year (+€18,036)
- Profit (loss) carried forward +€18,036
up €18,036 (+9.7%), from €185,573 to €203,609
- Purchases and services -€1,516
no longer reported in 2025 (was €1,516)
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 | €363,568 | €380,762 | +€17,194 | +4.7% |
| Fixed assets | 21/28 | €257,724 | €257,724 | = | 0.0% |
| Financial fixed assets | 28 | €257,724 | €257,724 | = | 0.0% |
| Current assets | 29/58 | €105,845 | €123,038 | +€17,194 | +16.2% |
| Cash at bank and in hand | 54/58 | €105,845 | €123,038 | +€17,194 | +16.2% |
| Total equity and liabilities | 10/49 | €363,568 | €380,762 | +€17,194 | +4.7% |
| Equity | 10/15 | €206,033 | €224,069 | +€18,036 | +8.8% |
| Contributions | 10/11 | €20,460 | €20,460 | = | 0.0% |
| Capital | 10 | €20,460 | €20,460 | = | 0.0% |
| Issued capital | 100 | €20,460 | €20,460 | = | 0.0% |
| Profit (loss) carried forward | 14 | €185,573 | €203,609 | +€18,036 | +9.7% |
| Amounts payable | 17/49 | €157,535 | €156,693 | -€842 | -0.5% |
| Amounts payable within one year | 42/48 | €157,535 | €156,693 | -€842 | -0.5% |
| Other amounts payable | 47/48 | €157,535 | €156,693 | -€842 | -0.5% |
| Goods, raw materials, services and sundry goods | 60/61 | €1,516 | - | -€1,516 | |
| Other operating charges | 640/8 | €387 | €400 | +€12 | +3.2% |
| Gross operating margin | 9900 | -€1,516 | -€1,518 | -€2 | -0.1% |
| Operating profit (loss) | 9901 | -€1,903 | -€1,917 | -€14 | -0.8% |
| Financial income | 75/76B | €20,000 | €20,000 | = | 0.0% |
| Recurring financial income | 75 | €20,000 | €20,000 | = | 0.0% |
| Financial charges | 65/66B | €46 | €46 | = | 0.0% |
| Recurring financial charges | 65 | €46 | €46 | = | 0.0% |
| Profit (loss) for the period before taxes | 9903 | €18,051 | €18,036 | -€14 | -0.1% |
| Profit (loss) for the period | 9904 | €18,051 | €18,036 | -€14 | -0.1% |
| Profit (loss) for the period to be appropriated | 9905 | €18,051 | €18,036 | -€14 | -0.1% |
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 8 October 2026 via checked.be.