VONK & ZONEN: 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.
VONK & ZONEN
Largest movements
- Deferred charges and accrued income -€44,252
down €44,252 (-91.2%), from €48,519 to €4,267
- Cash -€36,779
down €36,779 (-30.7%), from €119,893 to €83,114
mainly Accrued charges and deferred income (-€59,745) and Net result for the year (-€38,410)
- Receivables within one year -€14,618
down €14,618 (-20.1%), from €72,878 to €58,260
of which Other amounts receivable: -€13,504
- Tangible fixed assets -€6,044
down €6,044 (-39.6%), from €15,246 to €9,202
of which Plant, machinery and equipment: -€5,763
- Accrued charges and deferred income -€59,745
down €59,745 (-47.7%), from €125,249 to €65,503
- Profit (loss) carried forward -€28,410
down €28,410, from €21,253 to -€7,157
- Reserves -€10,000
down €10,000 (-30.3%), from €33,000 to €23,000
- Debts within one year -€3,538
down €3,538 (-4.6%), from €77,034 to €73,496
- Gross operating margin -€26,384
down €26,384 (-27.3%), from €96,532 to €70,149
- Staff costs +€14,163
up €14,163 (+16.4%), from €86,328 to €100,491
- Financial charges -€2,142
down €2,142 (-92.9%), from €2,307 to €164
of which Non-recurring financial charges: -€2,200
- Other operating charges +€1,332
up €1,332 (+2049.4%), from €65 to €1,397
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 | €256,536 | €154,843 | -€101,693 | -39.6% |
| Fixed assets | 21/28 | €15,246 | €9,202 | -€6,044 | -39.6% |
| Tangible fixed assets | 22/27 | €15,246 | €9,202 | -€6,044 | -39.6% |
| Plant, machinery and equipment | 23 | €12,504 | €6,741 | -€5,763 | -46.1% |
| Furniture and vehicles | 24 | €2,742 | €2,461 | -€281 | -10.3% |
| Current assets | 29/58 | €241,290 | €145,641 | -€95,649 | -39.6% |
| Amounts receivable within one year | 40/41 | €72,878 | €58,260 | -€14,618 | -20.1% |
| Trade receivables | 40 | €4,814 | €3,700 | -€1,114 | -23.1% |
| Other amounts receivable | 41 | €68,064 | €54,560 | -€13,504 | -19.8% |
| Cash at bank and in hand | 54/58 | €119,893 | €83,114 | -€36,779 | -30.7% |
| Deferred charges and accrued income | 490/1 | €48,519 | €4,267 | -€44,252 | -91.2% |
| Total equity and liabilities | 10/49 | €256,536 | €154,843 | -€101,693 | -39.6% |
| Equity | 10/15 | €54,253 | €15,843 | -€38,410 | -70.8% |
| Reserves | 13 | €33,000 | €23,000 | -€10,000 | -30.3% |
| Profit (loss) carried forward | 14 | €21,253 | -€7,157 | -€28,410 | |
| Amounts payable | 17/49 | €202,283 | €139,000 | -€63,283 | -31.3% |
| Amounts payable within one year | 42/48 | €77,034 | €73,496 | -€3,538 | -4.6% |
| Current portion of amounts payable after more than one year | 42 | €40 | €523 | +€483 | +1207.5% |
| Trade debts | 44 | €15,039 | €15,042 | +€3 | 0.0% |
| Suppliers | 440/4 | €15,039 | €15,042 | +€3 | 0.0% |
| Advances received on contracts in progress | 46 | €400 | - | -€400 | |
| Taxes, remuneration and social security | 45 | €12,615 | €13,073 | +€457 | +3.6% |
| Remuneration and social security | 454/9 | €12,615 | €13,073 | +€457 | +3.6% |
| Accrued charges and deferred income | 492/3 | €125,249 | €65,503 | -€59,745 | -47.7% |
| Remuneration, social security and pensions | 62 | €86,328 | €100,491 | +€14,163 | +16.4% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €6,701 | €6,044 | -€656 | -9.8% |
| Write-downs on stocks, contracts in progress and trade receivables: additions (reversals) | 631/4 | - | €500 | +€500 | |
| Other operating charges | 640/8 | €65 | €1,397 | +€1,332 | +2049.4% |
| Gross operating margin | 9900 | €96,532 | €70,149 | -€26,384 | -27.3% |
| Operating profit (loss) | 9901 | €3,439 | -€38,283 | -€41,722 | |
| Financial income | 75/76B | €336 | €37 | -€299 | -88.9% |
| Recurring financial income | 75 | €336 | €37 | -€299 | -88.9% |
| Financial charges | 65/66B | €2,307 | €164 | -€2,142 | -92.9% |
| Recurring financial charges | 65 | €107 | €164 | +€58 | +54.3% |
| Non-recurring financial charges | 66B | €2,200 | - | -€2,200 | |
| Profit (loss) for the period before taxes | 9903 | €1,468 | -€38,410 | -€39,879 | |
| Profit (loss) for the period | 9904 | €1,468 | -€38,410 | -€39,879 | |
| Profit (loss) for the period to be appropriated | 9905 | €1,468 | -€38,410 | -€39,879 |
Source: filed annual accounts (NBB), fiscal years ended 31 December 2024 and 31 December 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 5 October 2026 via checked.be.