VOOS CONSULT: 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.
VOOS CONSULT
Largest movements
- Tangible fixed assets -€9,108
down €9,108 (-23.5%), from €38,709 to €29,601
- Cash +€4,712
up €4,712 (+177%), from €2,657 to €7,370
mainly Other debts (+€14,972) and Depreciation (+€9,108)
- Debts after one year -€15,001
down €15,001 (-26.1%), from €57,393 to €42,393
- Other debts +€14,972
up €14,972 (+116%), from €12,933 to €27,904
- Profit (loss) carried forward -€5,480
down €5,480 (-9.0%), from -€61,041 to -€66,521
- Accrued charges and deferred income +€1,650
new in 2025: €1,650
- Reserves -€1,600
down €1,600 (-46.2%), from €3,460 to €1,860
of which Non-distributable reserves: -€1,860
- Write-downs -€29,496
no longer reported in 2025 (was €29,496)
- Financial charges -€712
down €712 (-16.7%), from €4,275 to €3,563
- Gross operating margin -€63
down €63 (-1.0%), from €6,035 to €5,972
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 | €42,710 | €38,314 | -€4,396 | -10.3% |
| Fixed assets | 21/28 | €38,709 | €29,601 | -€9,108 | -23.5% |
| Tangible fixed assets | 22/27 | €38,709 | €29,601 | -€9,108 | -23.5% |
| Land and buildings | 22 | €38,709 | €29,601 | -€9,108 | -23.5% |
| Current assets | 29/58 | €4,001 | €8,713 | +€4,712 | +118% |
| Amounts receivable within one year | 40/41 | €1,343 | €1,343 | = | 0.0% |
| Other amounts receivable | 41 | €1,343 | €1,343 | = | 0.0% |
| Cash at bank and in hand | 54/58 | €2,657 | €7,370 | +€4,712 | +177% |
| Total equity and liabilities | 10/49 | €42,710 | €38,314 | -€4,396 | -10.3% |
| Equity | 10/15 | -€42,281 | -€49,361 | -€7,080 | -16.7% |
| Contributions | 10/11 | €15,300 | €15,300 | = | 0.0% |
| Reserves | 13 | €3,460 | €1,860 | -€1,600 | -46.2% |
| Non-distributable reserves | 130/1 | €1,860 | - | -€1,860 | |
| Reserves not available under the articles | 1311 | €1,860 | - | -€1,860 | |
| Tax-exempt reserves | 132 | €1,600 | - | -€1,600 | |
| Distributable reserves | 133 | - | €1,860 | +€1,860 | |
| Profit (loss) carried forward | 14 | -€61,041 | -€66,521 | -€5,480 | -9.0% |
| Amounts payable | 17/49 | €84,991 | €87,675 | +€2,684 | +3.2% |
| Amounts payable after more than one year | 17 | €57,393 | €42,393 | -€15,001 | -26.1% |
| Financial debts | 170/4 | €57,393 | €42,393 | -€15,001 | -26.1% |
| Amounts payable within one year | 42/48 | €27,598 | €43,632 | +€16,035 | +58.1% |
| Current portion of amounts payable after more than one year | 42 | €14,272 | €15,001 | +€729 | +5.1% |
| Trade debts | 44 | €393 | €728 | +€334 | +85.0% |
| Suppliers | 440/4 | €393 | €728 | +€334 | +85.0% |
| Other amounts payable | 47/48 | €12,933 | €27,904 | +€14,972 | +116% |
| Accrued charges and deferred income | 492/3 | - | €1,650 | +€1,650 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €9,108 | €9,108 | = | 0.0% |
| Write-downs on stocks, contracts in progress and trade receivables: additions (reversals) | 631/4 | €29,496 | - | -€29,496 | |
| Other operating charges | 640/8 | €384 | €387 | +€3 | +0.8% |
| Gross operating margin | 9900 | €6,035 | €5,972 | -€63 | -1.0% |
| Operating profit (loss) | 9901 | -€32,954 | -€3,523 | +€29,431 | +89.3% |
| Financial income | 75/76B | €0 | €6 | +€6 | +3,494% |
| Recurring financial income | 75 | €0 | €6 | +€6 | +3,494% |
| Financial charges | 65/66B | €4,275 | €3,563 | -€712 | -16.7% |
| Recurring financial charges | 65 | €4,275 | €3,563 | -€712 | -16.7% |
| Profit (loss) for the period before taxes | 9903 | -€37,229 | -€7,080 | +€30,149 | +81.0% |
| Profit (loss) for the period | 9904 | -€37,229 | -€7,080 | +€30,149 | +81.0% |
| Transfer from tax-exempt reserves | 789 | - | €1,600 | +€1,600 | |
| Profit (loss) for the period to be appropriated | 9905 | -€37,229 | -€5,480 | +€31,749 | +85.3% |
Source: filed annual accounts (NBB), financial years ended 30 September 2024 and 30 September 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 15 October 2026 via checked.be.