VOLNAY: 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.
VOLNAY
Largest movements
- Tangible fixed assets +€26,950
up €26,950 (+13.9%), from €194,481 to €221,431
of which Furniture and vehicles: +€26,950
- Cash -€5,926
down €5,926 (-71.2%), from €8,322 to €2,396
mainly Contributions, distributions and other (-€27,193) and Investment in fixed assets (net) (-€26,950)
- Other debts +€44,855
up €44,855 (+373%), from €12,015 to €56,870
- Contributions -€27,193
down €27,193 (-8.3%), from €328,193 to €301,000
- Profit (loss) carried forward +€6,561
up €6,561 (+3.0%), from -€219,957 to -€213,396
- Trade debts -€3,873
down €3,873 (-82.1%), from €4,715 to €842
- Gross operating margin +€5,379
up €5,379 (+149%), from €3,608 to €8,987
- Financial income -€409
down €409 (-99.3%), from €412 to €3
- Other operating charges +€245
up €245 (+13.8%), from €1,781 to €2,026
- Financial charges -€148
down €148 (-26.9%), from €551 to €403
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 | €251,070 | €271,419 | +€20,349 | +8.1% |
| Fixed assets | 21/28 | €194,729 | €221,679 | +€26,950 | +13.8% |
| Tangible fixed assets | 22/27 | €194,481 | €221,431 | +€26,950 | +13.9% |
| Land and buildings | 22 | €173,150 | €173,150 | = | 0.0% |
| Furniture and vehicles | 24 | €21,331 | €48,281 | +€26,950 | +126% |
| Financial fixed assets | 28 | €248 | €248 | = | 0.0% |
| Current assets | 29/58 | €56,341 | €49,740 | -€6,601 | -11.7% |
| Stocks and contracts in progress | 3 | €7,480 | €7,480 | = | 0.0% |
| Stocks | 30/36 | €7,480 | €7,480 | = | 0.0% |
| Amounts receivable within one year | 40/41 | €3,498 | €3,498 | = | 0.0% |
| Other amounts receivable | 41 | €3,498 | €3,498 | = | 0.0% |
| Current investments | 50/53 | €37,041 | €36,366 | -€675 | -1.8% |
| Cash at bank and in hand | 54/58 | €8,322 | €2,396 | -€5,926 | -71.2% |
| Total equity and liabilities | 10/49 | €251,070 | €271,419 | +€20,349 | +8.1% |
| Equity | 10/15 | €234,340 | €213,707 | -€20,633 | -8.8% |
| Contributions | 10/11 | €328,193 | €301,000 | -€27,193 | -8.3% |
| Revaluation surpluses | 12 | €123,947 | €123,947 | = | 0.0% |
| Reserves | 13 | €2,157 | €2,157 | = | 0.0% |
| Non-distributable reserves | 130/1 | €2,157 | €2,157 | = | 0.0% |
| Reserves not available under the articles | 1311 | €2,157 | €2,157 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€219,957 | -€213,396 | +€6,561 | +3.0% |
| Amounts payable | 17/49 | €16,731 | €57,712 | +€40,981 | +245% |
| Amounts payable within one year | 42/48 | €16,731 | €57,712 | +€40,981 | +245% |
| Trade debts | 44 | €4,715 | €842 | -€3,873 | -82.1% |
| Suppliers | 440/4 | €4,715 | €842 | -€3,873 | -82.1% |
| Other amounts payable | 47/48 | €12,015 | €56,870 | +€44,855 | +373% |
| Other operating charges | 640/8 | €1,781 | €2,026 | +€245 | +13.8% |
| Gross operating margin | 9900 | €3,608 | €8,987 | +€5,379 | +149% |
| Operating profit (loss) | 9901 | €1,827 | €6,961 | +€5,134 | +281% |
| Financial income | 75/76B | €412 | €3 | -€409 | -99.3% |
| Recurring financial income | 75 | €412 | €3 | -€409 | -99.3% |
| Financial charges | 65/66B | €551 | €403 | -€148 | -26.9% |
| Recurring financial charges | 65 | €551 | €403 | -€148 | -26.9% |
| Profit (loss) for the period before taxes | 9903 | €1,688 | €6,561 | +€4,872 | +289% |
| Profit (loss) for the period | 9904 | €1,688 | €6,561 | +€4,872 | +289% |
| Profit (loss) for the period to be appropriated | 9905 | €1,688 | €6,561 | +€4,872 | +289% |
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 18 October 2026 via checked.be.