VORMadvies: 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.
VORMadvies
Largest movements
- Cash +€17,076
up €17,076 (+10.9%), from €156,895 to €173,971
mainly Receivables within one year (+€13,187) and Depreciation (+€7,318)
- Receivables within one year -€13,187
down €13,187 (-63.7%), from €20,688 to €7,501
of which Trade receivables: -€11,948
- Tangible fixed assets -€7,318
down €7,318 (-24.0%), from €30,545 to €23,227
of which Furniture and vehicles: -€5,857
- Profit (loss) carried forward -€2,922
down €2,922 (-36.6%), from €7,975 to €5,053
- Turnover -€33,800
down €33,800 (-74.4%), from €45,440 to €11,640
- Gross operating margin -€17,718
down €17,718 (-81.3%), from €21,786 to €4,068
- Purchases and services -€10,258
down €10,258 (-40.4%), from €25,421 to €15,164
- Taxes -€6,673
down €6,673 (-97.1%), from €6,869 to €197
- Depreciation +€4,869
up €4,869 (+199%), from €2,449 to €7,318
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 | €208,128 | €204,698 | -€3,429 | -1.6% |
| Fixed assets | 21/28 | €30,545 | €23,227 | -€7,318 | -24.0% |
| Tangible fixed assets | 22/27 | €30,545 | €23,227 | -€7,318 | -24.0% |
| Plant, machinery and equipment | 23 | €849 | €574 | -€275 | -32.4% |
| Furniture and vehicles | 24 | €26,953 | €21,096 | -€5,857 | -21.7% |
| Other tangible fixed assets | 26 | €2,743 | €1,556 | -€1,186 | -43.3% |
| Current assets | 29/58 | €177,583 | €181,472 | +€3,889 | +2.2% |
| Amounts receivable within one year | 40/41 | €20,688 | €7,501 | -€13,187 | -63.7% |
| Trade receivables | 40 | €15,000 | €3,052 | -€11,948 | -79.7% |
| Other amounts receivable | 41 | €5,688 | €4,449 | -€1,239 | -21.8% |
| Cash at bank and in hand | 54/58 | €156,895 | €173,971 | +€17,076 | +10.9% |
| Total equity and liabilities | 10/49 | €208,128 | €204,698 | -€3,429 | -1.6% |
| Equity | 10/15 | €189,675 | €186,753 | -€2,922 | -1.5% |
| Contributions | 10/11 | €10,000 | €10,000 | = | 0.0% |
| Reserves | 13 | €171,700 | €171,700 | = | 0.0% |
| Non-distributable reserves | 130/1 | €1,000 | €1,000 | = | 0.0% |
| Reserves not available under the articles | 1311 | €1,000 | €1,000 | = | 0.0% |
| Distributable reserves | 133 | €170,700 | €170,700 | = | 0.0% |
| Profit (loss) carried forward | 14 | €7,975 | €5,053 | -€2,922 | -36.6% |
| Amounts payable | 17/49 | €18,452 | €17,945 | -€507 | -2.7% |
| Amounts payable within one year | 42/48 | €18,452 | €17,945 | -€507 | -2.7% |
| Trade debts | 44 | €1,589 | €1,269 | -€321 | -20.2% |
| Suppliers | 440/4 | €1,589 | €1,269 | -€321 | -20.2% |
| Other amounts payable | 47/48 | €16,863 | €16,676 | -€186 | -1.1% |
| Turnover | 70 | €45,440 | €11,640 | -€33,800 | -74.4% |
| Non-recurring operating income | 76A | - | €550 | +€550 | |
| Goods, raw materials, services and sundry goods | 60/61 | €25,421 | €15,164 | -€10,258 | -40.4% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €2,449 | €7,318 | +€4,869 | +199% |
| Other operating charges | 640/8 | €829 | €855 | +€26 | +3.2% |
| Gross operating margin | 9900 | €21,786 | €4,068 | -€17,718 | -81.3% |
| Operating profit (loss) | 9901 | €18,508 | -€4,106 | -€22,614 | |
| Financial income | 75/76B | €575 | €1,470 | +€894 | +155% |
| Recurring financial income | 75 | €575 | €1,470 | +€894 | +155% |
| Financial charges | 65/66B | €61 | €90 | +€29 | +47.2% |
| Recurring financial charges | 65 | €61 | €90 | +€29 | +47.2% |
| Profit (loss) for the period before taxes | 9903 | €19,023 | -€2,726 | -€21,748 | |
| Income taxes | 67/77 | €6,869 | €197 | -€6,673 | -97.1% |
| Profit (loss) for the period | 9904 | €12,153 | -€2,922 | -€15,075 | |
| Profit (loss) for the period to be appropriated | 9905 | €12,153 | -€2,922 | -€15,075 |
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 21 October 2026 via checked.be.