VONCKEN SCHEEN: 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.
VONCKEN SCHEEN
Largest movements
- Receivables within one year +€54,939
up €54,939 (+79.0%), from €69,558 to €124,497
of which Trade receivables: +€52,083
- Cash +€5,645
up €5,645 (+1,077%), from €524 to €6,169
mainly Trade debts (+€23,599) and Net result for the year (+€21,842)
- Deferred charges and accrued income +€2,718
up €2,718 (+20.0%), from €13,619 to €16,337
- Stocks and contracts -€2,439
down €2,439 (-86.5%), from €2,820 to €382
- Trade debts +€23,599
up €23,599 (+132%), from €17,887 to €41,486
- Reserves +€14,000
up €14,000 (+31.2%), from €44,868 to €58,868
of which Distributable reserves: +€14,000
- Tax, wage and social debts +€11,559
up €11,559 (+386%), from €2,995 to €14,554
of which Taxes: +€11,650
- Profit (loss) carried forward +€7,842
up €7,842, from -€7,541 to €302
- Other debts +€2,591
up €2,591 (+43.1%), from €6,006 to €8,597
- Gross operating margin +€25,347
up €25,347 (+21.9%), from €115,634 to €140,980
- Taxes +€8,741
up €8,741 (+359%), from €2,435 to €11,177
- Other operating charges +€2,983
up €2,983 (+52.2%), from €5,716 to €8,699
- Depreciation -€2,308
down €2,308 (-83.5%), from €2,765 to €457
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 | €91,239 | €150,527 | +€59,287 | +65.0% |
| Fixed assets | 21/28 | €4,717 | €3,142 | -€1,575 | -33.4% |
| Tangible fixed assets | 22/27 | €1,244 | €787 | -€457 | -36.8% |
| Plant, machinery and equipment | 23 | €0 | €0 | = | |
| Furniture and vehicles | 24 | €1,244 | €787 | -€457 | -36.8% |
| Financial fixed assets | 28 | €3,473 | €2,355 | -€1,118 | -32.2% |
| Current assets | 29/58 | €86,522 | €147,385 | +€60,863 | +70.3% |
| Stocks and contracts in progress | 3 | €2,820 | €382 | -€2,439 | -86.5% |
| Stocks | 30/36 | €2,820 | €382 | -€2,439 | -86.5% |
| Amounts receivable within one year | 40/41 | €69,558 | €124,497 | +€54,939 | +79.0% |
| Trade receivables | 40 | €60,037 | €112,120 | +€52,083 | +86.8% |
| Other amounts receivable | 41 | €9,521 | €12,377 | +€2,856 | +30.0% |
| Cash at bank and in hand | 54/58 | €524 | €6,169 | +€5,645 | +1,077% |
| Deferred charges and accrued income | 490/1 | €13,619 | €16,337 | +€2,718 | +20.0% |
| Total equity and liabilities | 10/49 | €91,239 | €150,527 | +€59,287 | +65.0% |
| Equity | 10/15 | €43,532 | €65,374 | +€21,842 | +50.2% |
| Contributions | 10/11 | €6,205 | €6,205 | = | 0.0% |
| Reserves | 13 | €44,868 | €58,868 | +€14,000 | +31.2% |
| Non-distributable reserves | 130/1 | €1,578 | €1,578 | = | 0.0% |
| Reserves not available under the articles | 1311 | €1,578 | €1,578 | = | 0.0% |
| Distributable reserves | 133 | €43,290 | €57,290 | +€14,000 | +32.3% |
| Profit (loss) carried forward | 14 | -€7,541 | €302 | +€7,842 | |
| Amounts payable | 17/49 | €47,707 | €85,152 | +€37,445 | +78.5% |
| Amounts payable within one year | 42/48 | €47,707 | €85,152 | +€37,445 | +78.5% |
| Current portion of amounts payable after more than one year | 42 | €2,095 | - | -€2,095 | |
| Financial debts | 43 | €18,724 | €20,515 | +€1,791 | +9.6% |
| Credit institutions | 430/8 | €18,724 | €20,515 | +€1,791 | +9.6% |
| Trade debts | 44 | €17,887 | €41,486 | +€23,599 | +132% |
| Suppliers | 440/4 | €17,887 | €41,486 | +€23,599 | +132% |
| Taxes, remuneration and social security | 45 | €2,995 | €14,554 | +€11,559 | +386% |
| Taxes | 450/3 | €2,435 | €14,084 | +€11,650 | +478% |
| Remuneration and social security | 454/9 | €560 | €470 | -€90 | -16.1% |
| Other amounts payable | 47/48 | €6,006 | €8,597 | +€2,591 | +43.1% |
| Remuneration, social security and pensions | 62 | €95,070 | €94,642 | -€428 | -0.5% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €2,765 | €457 | -€2,308 | -83.5% |
| Other operating charges | 640/8 | €5,716 | €8,699 | +€2,983 | +52.2% |
| Gross operating margin | 9900 | €115,634 | €140,980 | +€25,347 | +21.9% |
| Operating profit (loss) | 9901 | €12,082 | €37,182 | +€25,100 | +208% |
| Financial income | 75/76B | €3 | €11 | +€8 | +231% |
| Recurring financial income | 75 | €3 | €11 | +€8 | +231% |
| Financial charges | 65/66B | €5,536 | €4,174 | -€1,362 | -24.6% |
| Recurring financial charges | 65 | €5,536 | €4,174 | -€1,362 | -24.6% |
| Profit (loss) for the period before taxes | 9903 | €6,550 | €33,019 | +€26,469 | +404% |
| Income taxes | 67/77 | €2,435 | €11,177 | +€8,741 | +359% |
| Profit (loss) for the period | 9904 | €4,115 | €21,842 | +€17,728 | +431% |
| Profit (loss) for the period to be appropriated | 9905 | €4,115 | €21,842 | +€17,728 | +431% |
Source: filed annual accounts (NBB), financial years ended 31 December 2024 and 31 December 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 28 October 2026 via checked.be.