VONK MJ: 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.
VONK MJ
Largest movements
- Cash +€14,274
up €14,274 (+42.6%), from €33,522 to €47,796
mainly Net result for the year (+€16,055) and Other debts (+€14,387)
- Current investments +€9,000
new in 2025: €9,000
- Tangible fixed assets +€2,680
up €2,680 (+129%), from €2,075 to €4,755
of which Other tangible fixed assets: +€3,263
- Receivables within one year -€1,645
down €1,645 (-3.7%), from €44,607 to €42,962
- Profit (loss) carried forward +€16,055
up €16,055 (+35.4%), from €45,402 to €61,457
- Other debts +€14,387
up €14,387 (+225%), from €6,402 to €20,790
- Tax, wage and social debts -€7,145
down €7,145 (-36.3%), from €19,669 to €12,524
- Gross operating margin -€36,218
down €36,218 (-63.2%), from €57,336 to €21,118
- Taxes -€7,306
down €7,306 (-64.2%), from €11,372 to €4,066
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 | €81,740 | €105,986 | +€24,246 | +29.7% |
| Fixed assets | 21/28 | €2,075 | €4,755 | +€2,680 | +129% |
| Tangible fixed assets | 22/27 | €2,075 | €4,755 | +€2,680 | +129% |
| Plant, machinery and equipment | 23 | €631 | €359 | -€272 | -43.1% |
| Furniture and vehicles | 24 | €1,444 | €1,133 | -€311 | -21.5% |
| Other tangible fixed assets | 26 | - | €3,263 | +€3,263 | |
| Current assets | 29/58 | €79,665 | €101,231 | +€21,566 | +27.1% |
| Amounts receivable within one year | 40/41 | €44,607 | €42,962 | -€1,645 | -3.7% |
| Trade receivables | 40 | €44,607 | €42,962 | -€1,645 | -3.7% |
| Current investments | 50/53 | - | €9,000 | +€9,000 | |
| Cash at bank and in hand | 54/58 | €33,522 | €47,796 | +€14,274 | +42.6% |
| Deferred charges and accrued income | 490/1 | €1,535 | €1,473 | -€63 | -4.1% |
| Total equity and liabilities | 10/49 | €81,740 | €105,986 | +€24,246 | +29.7% |
| Equity | 10/15 | €55,402 | €71,457 | +€16,055 | +29.0% |
| Contributions | 10/11 | €10,000 | €10,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €45,402 | €61,457 | +€16,055 | +35.4% |
| Amounts payable | 17/49 | €26,338 | €34,529 | +€8,192 | +31.1% |
| Amounts payable within one year | 42/48 | €26,338 | €34,529 | +€8,192 | +31.1% |
| Trade debts | 44 | €266 | €1,216 | +€950 | +357% |
| Suppliers | 440/4 | €266 | €1,216 | +€950 | +357% |
| Taxes, remuneration and social security | 45 | €19,669 | €12,524 | -€7,145 | -36.3% |
| Taxes | 450/3 | €19,669 | €12,524 | -€7,145 | -36.3% |
| Other amounts payable | 47/48 | €6,402 | €20,790 | +€14,387 | +225% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €294 | €805 | +€511 | +173% |
| Other operating charges | 640/8 | €118 | €120 | +€2 | +1.7% |
| Gross operating margin | 9900 | €57,336 | €21,118 | -€36,218 | -63.2% |
| Operating profit (loss) | 9901 | €56,923 | €20,193 | -€36,731 | -64.5% |
| Financial charges | 65/66B | €150 | €72 | -€78 | -51.8% |
| Recurring financial charges | 65 | €150 | €72 | -€78 | -51.8% |
| Profit (loss) for the period before taxes | 9903 | €56,774 | €20,120 | -€36,653 | -64.6% |
| Income taxes | 67/77 | €11,372 | €4,066 | -€7,306 | -64.2% |
| Profit (loss) for the period | 9904 | €45,402 | €16,055 | -€29,347 | -64.6% |
| Profit (loss) for the period to be appropriated | 9905 | €45,402 | €16,055 | -€29,347 | -64.6% |
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 18 October 2026 via checked.be.