VOLOCOM: 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.
VOLOCOM
Largest movements
- Current investments +€750,000
new in 2025: €750,000
- Cash -€393,013
down €393,013 (-95.0%), from €413,587 to €20,575
mainly Current investments (-€750,000) and Other debts (-€131,738)
- Tangible fixed assets -€280,700
down €280,700 (-100%), from €280,700 to €0
- Receivables within one year -€11,402
down €11,402 (-37.9%), from €30,099 to €18,697
of which Trade receivables: -€14,467
- Profit (loss) carried forward +€194,052
up €194,052 (+14.8%), from -€1.3m to -€1.1m
- Other debts -€131,738
down €131,738 (-100%), from €131,738 to €0
- Trade debts +€10,194
up €10,194 (+3,567%), from €286 to €10,479
- Gross operating margin +€237,471
up €237,471, from -€48,451 to €189,020
- Depreciation -€30,300
down €30,300 (-100%), from €30,300 to €0
- Financial income +€3,390
new in 2025: €3,390
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 | €725,212 | €790,534 | +€65,322 | +9.0% |
| Fixed assets | 21/28 | €280,700 | €0 | -€280,700 | -100% |
| Tangible fixed assets | 22/27 | €280,700 | €0 | -€280,700 | -100% |
| Furniture and vehicles | 24 | €280,700 | €0 | -€280,700 | -100% |
| Current assets | 29/58 | €444,511 | €790,534 | +€346,022 | +77.8% |
| Amounts receivable within one year | 40/41 | €30,099 | €18,697 | -€11,402 | -37.9% |
| Trade receivables | 40 | €29,787 | €15,320 | -€14,467 | -48.6% |
| Other amounts receivable | 41 | €312 | €3,377 | +€3,065 | +981% |
| Current investments | 50/53 | - | €750,000 | +€750,000 | |
| Cash at bank and in hand | 54/58 | €413,587 | €20,575 | -€393,013 | -95.0% |
| Deferred charges and accrued income | 490/1 | €825 | €1,262 | +€437 | +53.0% |
| Total equity and liabilities | 10/49 | €725,212 | €790,534 | +€65,322 | +9.0% |
| Equity | 10/15 | €591,473 | €779,927 | +€188,453 | +31.9% |
| Contributions | 10/11 | €1,898,100 | €1,898,100 | = | 0.0% |
| Capital | 10 | €1,898,100 | €1,898,100 | = | 0.0% |
| Issued capital | 100 | €1,898,100 | €1,898,100 | = | 0.0% |
| Reserves | 13 | €5,599 | €0 | -€5,599 | -100% |
| Distributable reserves | 133 | €5,599 | €0 | -€5,599 | -100% |
| Profit (loss) carried forward | 14 | -€1,312,225 | -€1,118,173 | +€194,052 | +14.8% |
| Amounts payable | 17/49 | €133,738 | €10,607 | -€123,131 | -92.1% |
| Amounts payable within one year | 42/48 | €132,024 | €10,479 | -€121,545 | -92.1% |
| Trade debts | 44 | €286 | €10,479 | +€10,194 | +3,567% |
| Suppliers | 440/4 | €286 | €10,479 | +€10,194 | +3,567% |
| Other amounts payable | 47/48 | €131,738 | €0 | -€131,738 | -100% |
| Accrued charges and deferred income | 492/3 | €1,714 | €127 | -€1,587 | -92.6% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €30,300 | €0 | -€30,300 | -100% |
| Other operating charges | 640/8 | €1,391 | €1,415 | +€24 | +1.7% |
| Gross operating margin | 9900 | -€48,451 | €189,020 | +€237,471 | |
| Operating profit (loss) | 9901 | -€80,142 | €187,605 | +€267,747 | |
| Financial income | 75/76B | - | €3,390 | +€3,390 | |
| Recurring financial income | 75 | - | €3,390 | +€3,390 | |
| Financial charges | 65/66B | €1,352 | €1,524 | +€172 | +12.7% |
| Recurring financial charges | 65 | €1,352 | €1,524 | +€172 | +12.7% |
| Profit (loss) for the period before taxes | 9903 | -€81,495 | €189,470 | +€270,965 | |
| Income taxes | 67/77 | - | €1,017 | +€1,017 | |
| Profit (loss) for the period | 9904 | -€81,495 | €188,453 | +€269,948 | |
| Profit (loss) for the period to be appropriated | 9905 | -€81,495 | €188,453 | +€269,948 |
Source: filed annual accounts (NBB), financial years ended 31 August 2024 and 31 August 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 17 October 2026 via checked.be.