VOORUIT!: 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.
VOORUIT!
Largest movements
- Cash +€72,767
up €72,767 (+52.3%), from €139,079 to €211,845
mainly Net result for the year (+€59,106) and Receivables within one year (+€18,001)
- Receivables within one year -€18,001
down €18,001 (-39.8%), from €45,270 to €27,269
- Deferred charges and accrued income -€6,330
down €6,330 (-59.0%), from €10,727 to €4,397
- Tangible fixed assets +€4,302
up €4,302 (+20.7%), from €20,828 to €25,130
of which Furniture and vehicles: +€4,649
- Reserves +€59,106
up €59,106 (+30.4%), from €194,326 to €253,432
- Other debts -€12,564
no longer reported in 2025 (was €12,564)
- Debts after one year +€4,593
new in 2025: €4,593
- Taxes -€8,799
down €8,799 (-28.1%), from €31,258 to €22,459
- Depreciation +€1,828
up €1,828 (+68.0%), from €2,687 to €4,515
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 | €215,903 | €268,640 | +€52,737 | +24.4% |
| Fixed assets | 21/28 | €20,828 | €25,130 | +€4,302 | +20.7% |
| Tangible fixed assets | 22/27 | €20,828 | €25,130 | +€4,302 | +20.7% |
| Plant, machinery and equipment | 23 | €20,177 | €19,830 | -€347 | -1.7% |
| Furniture and vehicles | 24 | €651 | €5,300 | +€4,649 | +714% |
| Current assets | 29/58 | €195,075 | €243,511 | +€48,436 | +24.8% |
| Amounts receivable within one year | 40/41 | €45,270 | €27,269 | -€18,001 | -39.8% |
| Trade receivables | 40 | €45,270 | €27,269 | -€18,001 | -39.8% |
| Cash at bank and in hand | 54/58 | €139,079 | €211,845 | +€72,767 | +52.3% |
| Deferred charges and accrued income | 490/1 | €10,727 | €4,397 | -€6,330 | -59.0% |
| Total equity and liabilities | 10/49 | €215,903 | €268,640 | +€52,737 | +24.4% |
| Equity | 10/15 | €199,326 | €258,432 | +€59,106 | +29.7% |
| Contributions | 10/11 | €5,000 | €5,000 | = | 0.0% |
| Reserves | 13 | €194,326 | €253,432 | +€59,106 | +30.4% |
| Distributable reserves | 133 | €194,326 | €253,432 | +€59,106 | +30.4% |
| Amounts payable | 17/49 | €16,577 | €10,209 | -€6,369 | -38.4% |
| Amounts payable after more than one year | 17 | - | €4,593 | +€4,593 | |
| Financial debts | 170/4 | - | €4,593 | +€4,593 | |
| Amounts payable within one year | 42/48 | €16,577 | €5,616 | -€10,962 | -66.1% |
| Trade debts | 44 | €1,448 | €557 | -€891 | -61.5% |
| Suppliers | 440/4 | €1,448 | €557 | -€891 | -61.5% |
| Taxes, remuneration and social security | 45 | €2,566 | €5,058 | +€2,493 | +97.1% |
| Taxes | 450/3 | €2,566 | €5,058 | +€2,493 | +97.1% |
| Other amounts payable | 47/48 | €12,564 | - | -€12,564 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €2,687 | €4,515 | +€1,828 | +68.0% |
| Gross operating margin | 9900 | €86,817 | €86,340 | -€477 | -0.5% |
| Operating profit (loss) | 9901 | €84,129 | €81,825 | -€2,305 | -2.7% |
| Financial charges | 65/66B | - | €259 | +€259 | |
| Recurring financial charges | 65 | - | €259 | +€259 | |
| Profit (loss) for the period before taxes | 9903 | €84,129 | €81,565 | -€2,564 | -3.0% |
| Income taxes | 67/77 | €31,258 | €22,459 | -€8,799 | -28.1% |
| Profit (loss) for the period | 9904 | €52,871 | €59,106 | +€6,235 | +11.8% |
| Profit (loss) for the period to be appropriated | 9905 | €52,871 | €59,106 | +€6,235 | +11.8% |
Source: filed annual accounts (NBB), financial years ended 30 June 2024 and 30 June 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 20 October 2026 via checked.be.