VONTJESBOER: 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.
VONTJESBOER
Largest movements
- Cash -€13,209
down €13,209 (-53.6%), from €24,622 to €11,413
mainly Investment in fixed assets (net) (-€23,505) and Net result for the year (-€12,093)
- Receivables within one year +€7,137
up €7,137 (+335%), from €2,133 to €9,270
of which Trade receivables: +€7,439
- Intangible fixed assets -€2,400
down €2,400 (-75.3%), from €3,189 to €789
- Financial fixed assets +€2,094
up €2,094 (+92.1%), from €2,274 to €4,368
- Tangible fixed assets +€1,773
up €1,773 (+3.4%), from €51,443 to €53,216
of which Land and buildings: +€13,812
- Profit (loss) carried forward -€12,093
down €12,093 (-176%), from -€6,857 to -€18,950
- Trade debts +€5,133
up €5,133 (+22.7%), from €22,658 to €27,791
- Tax, wage and social debts +€3,759
up €3,759 (+34.3%), from €10,951 to €14,710
of which Remuneration and social security: +€2,526
- Debts after one year +€2,470
up €2,470 (+12.8%), from €19,326 to €21,796
- Short-term financial debts -€2,000
down €2,000 (-26.7%), from €7,500 to €5,500
- Gross operating margin -€44,388
down €44,388 (-69.2%), from €64,137 to €19,750
- Staff costs -€15,004
down €15,004 (-100%), from €15,004 to €0
- Depreciation +€2,644
up €2,644 (+13.6%), from €19,394 to €22,038
- Taxes -€2,437
down €2,437 (-91.5%), from €2,665 to €227
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 | €95,439 | €92,150 | -€3,289 | -3.4% |
| Fixed assets | 21/28 | €56,906 | €58,373 | +€1,467 | +2.6% |
| Intangible fixed assets | 21 | €3,189 | €789 | -€2,400 | -75.3% |
| Tangible fixed assets | 22/27 | €51,443 | €53,216 | +€1,773 | +3.4% |
| Land and buildings | 22 | €20,960 | €34,773 | +€13,812 | +65.9% |
| Plant, machinery and equipment | 23 | €20,009 | €12,634 | -€7,376 | -36.9% |
| Furniture and vehicles | 24 | €7,246 | €3,034 | -€4,212 | -58.1% |
| Other tangible fixed assets | 26 | €3,227 | €2,775 | -€452 | -14.0% |
| Financial fixed assets | 28 | €2,274 | €4,368 | +€2,094 | +92.1% |
| Current assets | 29/58 | €38,533 | €33,777 | -€4,756 | -12.3% |
| Stocks and contracts in progress | 3 | €5,833 | €6,670 | +€837 | +14.3% |
| Stocks | 30/36 | €5,833 | €6,670 | +€837 | +14.3% |
| Amounts receivable within one year | 40/41 | €2,133 | €9,270 | +€7,137 | +335% |
| Trade receivables | 40 | €590 | €8,029 | +€7,439 | +1,261% |
| Other amounts receivable | 41 | €1,543 | €1,241 | -€302 | -19.6% |
| Cash at bank and in hand | 54/58 | €24,622 | €11,413 | -€13,209 | -53.6% |
| Deferred charges and accrued income | 490/1 | €5,945 | €6,424 | +€479 | +8.1% |
| Total equity and liabilities | 10/49 | €95,439 | €92,150 | -€3,289 | -3.4% |
| Equity | 10/15 | -€190 | -€12,283 | -€12,093 | -6,366% |
| Contributions | 10/11 | €6,668 | €6,668 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€6,857 | -€18,950 | -€12,093 | -176% |
| Amounts payable | 17/49 | €95,629 | €104,433 | +€8,804 | +9.2% |
| Amounts payable after more than one year | 17 | €19,326 | €21,796 | +€2,470 | +12.8% |
| Financial debts | 170/4 | €19,326 | €21,796 | +€2,470 | +12.8% |
| Amounts payable within one year | 42/48 | €76,303 | €82,636 | +€6,333 | +8.3% |
| Current portion of amounts payable after more than one year | 42 | €17,018 | €16,705 | -€313 | -1.8% |
| Financial debts | 43 | €7,500 | €5,500 | -€2,000 | -26.7% |
| Other loans | 439 | €7,500 | €5,500 | -€2,000 | -26.7% |
| Trade debts | 44 | €22,658 | €27,791 | +€5,133 | +22.7% |
| Suppliers | 440/4 | €22,658 | €27,791 | +€5,133 | +22.7% |
| Advances received on contracts in progress | 46 | €714 | €0 | -€714 | -100% |
| Taxes, remuneration and social security | 45 | €10,951 | €14,710 | +€3,759 | +34.3% |
| Taxes | 450/3 | €8,482 | €9,714 | +€1,232 | +14.5% |
| Remuneration and social security | 454/9 | €2,470 | €4,996 | +€2,526 | +102% |
| Other amounts payable | 47/48 | €17,462 | €17,930 | +€468 | +2.7% |
| Non-recurring operating income | 76A | €2,369 | €0 | -€2,369 | -100% |
| Remuneration, social security and pensions | 62 | €15,004 | €0 | -€15,004 | -100% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €19,394 | €22,038 | +€2,644 | +13.6% |
| Other operating charges | 640/8 | €6,654 | €6,406 | -€248 | -3.7% |
| Non-recurring operating charges | 66A | €65 | €95 | +€30 | +46.3% |
| Gross operating margin | 9900 | €64,137 | €19,750 | -€44,388 | -69.2% |
| Operating profit (loss) | 9901 | €23,020 | -€8,789 | -€31,809 | |
| Financial income | 75/76B | €3 | €46 | +€43 | +1,435% |
| Recurring financial income | 75 | €3 | €46 | +€43 | +1,435% |
| Financial charges | 65/66B | €3,348 | €3,123 | -€226 | -6.7% |
| Recurring financial charges | 65 | €3,019 | €3,123 | +€103 | +3.4% |
| Non-recurring financial charges | 66B | €329 | €0 | -€329 | -100% |
| Profit (loss) for the period before taxes | 9903 | €19,675 | -€11,865 | -€31,540 | |
| Income taxes | 67/77 | €2,665 | €227 | -€2,437 | -91.5% |
| Profit (loss) for the period | 9904 | €17,010 | -€12,093 | -€29,103 | |
| Profit (loss) for the period to be appropriated | 9905 | €17,010 | -€12,093 | -€29,103 |
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 22 October 2026 via checked.be.