VONIS: 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.
VONIS
Largest movements
- Cash +€126,422
up €126,422 (+143.3%), from €88,224 to €214,647
mainly Net result for the year (+€137,282) and Depreciation (+€23,243)
- Deferred charges and accrued income +€13,191
up €13,191 (+1538.5%), from €857 to €14,049
- Receivables within one year +€4,977
up €4,977 (+9.0%), from €55,041 to €60,018
of which Trade receivables: +€18,371
- Tangible fixed assets -€4,378
down €4,378 (-10.3%), from €42,601 to €38,223
of which Furniture and vehicles: -€17,393
- Reserves +€137,282
up €137,282 (+88.0%), from €155,973 to €293,255
- Tax, wage and social debts +€5,301
up €5,301 (+260.7%), from €2,033 to €7,334
- Gross operating margin +€137,225
up €137,225 (+195.6%), from €70,165 to €207,389
- Taxes +€28,147
up €28,147 (+197.5%), from €14,248 to €42,395
- Depreciation +€3,274
up €3,274 (+16.4%), from €19,968 to €23,243
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 | €190,540 | €330,753 | +€140,213 | +73.6% |
| Fixed assets | 21/28 | €42,601 | €38,223 | -€4,378 | -10.3% |
| Tangible fixed assets | 22/27 | €42,601 | €38,223 | -€4,378 | -10.3% |
| Land and buildings | 22 | €507 | €470 | -€36 | -7.2% |
| Plant, machinery and equipment | 23 | €9,969 | €23,021 | +€13,052 | +130.9% |
| Furniture and vehicles | 24 | €32,125 | €14,732 | -€17,393 | -54.1% |
| Current assets | 29/58 | €147,939 | €292,530 | +€144,591 | +97.7% |
| Stocks and contracts in progress | 3 | €3,817 | €3,817 | = | 0.0% |
| Stocks | 30/36 | €3,817 | €3,817 | = | 0.0% |
| Amounts receivable within one year | 40/41 | €55,041 | €60,018 | +€4,977 | +9.0% |
| Trade receivables | 40 | €41,344 | €59,716 | +€18,371 | +44.4% |
| Other amounts receivable | 41 | €13,697 | €303 | -€13,394 | -97.8% |
| Cash at bank and in hand | 54/58 | €88,224 | €214,647 | +€126,422 | +143.3% |
| Deferred charges and accrued income | 490/1 | €857 | €14,049 | +€13,191 | +1538.5% |
| Total equity and liabilities | 10/49 | €190,540 | €330,753 | +€140,213 | +73.6% |
| Equity | 10/15 | €160,973 | €298,255 | +€137,282 | +85.3% |
| Contributions | 10/11 | €5,000 | €5,000 | = | 0.0% |
| Reserves | 13 | €155,973 | €293,255 | +€137,282 | +88.0% |
| Distributable reserves | 133 | €155,973 | €293,255 | +€137,282 | +88.0% |
| Amounts payable | 17/49 | €29,567 | €32,498 | +€2,930 | +9.9% |
| Amounts payable within one year | 42/48 | €29,567 | €32,498 | +€2,930 | +9.9% |
| Trade debts | 44 | €11,357 | €10,393 | -€963 | -8.5% |
| Suppliers | 440/4 | €11,357 | €10,393 | -€963 | -8.5% |
| Taxes, remuneration and social security | 45 | €2,033 | €7,334 | +€5,301 | +260.7% |
| Taxes | 450/3 | €2,033 | €7,334 | +€5,301 | +260.7% |
| Other amounts payable | 47/48 | €16,177 | €14,770 | -€1,407 | -8.7% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €19,968 | €23,243 | +€3,274 | +16.4% |
| Other operating charges | 640/8 | €979 | €1,246 | +€267 | +27.3% |
| Gross operating margin | 9900 | €70,165 | €207,389 | +€137,225 | +195.6% |
| Operating profit (loss) | 9901 | €49,217 | €182,900 | +€133,683 | +271.6% |
| Financial income | 75/76B | €0 | €0 | +€0 | +2250.0% |
| Recurring financial income | 75 | €0 | €0 | +€0 | +2250.0% |
| Financial charges | 65/66B | €3,107 | €3,224 | +€117 | +3.8% |
| Recurring financial charges | 65 | €3,107 | €3,224 | +€117 | +3.8% |
| Profit (loss) for the period before taxes | 9903 | €46,111 | €179,677 | +€133,567 | +289.7% |
| Income taxes | 67/77 | €14,248 | €42,395 | +€28,147 | +197.5% |
| Profit (loss) for the period | 9904 | €31,862 | €137,282 | +€105,420 | +330.9% |
| Profit (loss) for the period to be appropriated | 9905 | €31,862 | €137,282 | +€105,420 | +330.9% |
Source: filed annual accounts (NBB), fiscal years ended 30 September 2024 and 30 September 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 4 October 2026 via checked.be.