Vormplus: 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.
Vormplus
Largest movements
- Receivables after one year -€100,000
down €100,000 (-100.0%), from €100,000 to €0
- Cash +€93,168
up €93,168 (+41.5%), from €224,394 to €317,562
mainly Other debts (+€191,504) and Receivables after one year (+€100,000)
- Deferred charges and accrued income +€10,363
up €10,363 (+353.5%), from €2,932 to €13,295
- Other debts +€191,504
up €191,504 (+1189.4%), from €16,101 to €207,604
- Profit (loss) carried forward -€177,093
down €177,093 (-99.8%), from €177,429 to €335
- Tax, wage and social debts -€6,410
no longer reported in 2025 (was €6,410)
- Gross operating margin +€17,796
up €17,796 (+25.3%), from €70,375 to €88,171
- Taxes -€10,999
down €10,999 (-22.4%), from €49,144 to €38,145
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 | €363,297 | €368,553 | +€5,256 | +1.4% |
| Fixed assets | 21/28 | €10,310 | €10,332 | +€22 | +0.2% |
| Tangible fixed assets | 22/27 | €10,310 | €10,332 | +€22 | +0.2% |
| Plant, machinery and equipment | 23 | €6,309 | €5,163 | -€1,146 | -18.2% |
| Furniture and vehicles | 24 | €4,001 | €5,168 | +€1,167 | +29.2% |
| Current assets | 29/58 | €352,987 | €358,222 | +€5,234 | +1.5% |
| Amounts receivable after more than one year | 29 | €100,000 | €0 | -€100,000 | -100.0% |
| Other amounts receivable | 291 | €100,000 | €0 | -€100,000 | -100.0% |
| Amounts receivable within one year | 40/41 | €25,662 | €27,364 | +€1,703 | +6.6% |
| Trade receivables | 40 | €25,154 | €26,886 | +€1,732 | +6.9% |
| Other amounts receivable | 41 | €508 | €478 | -€30 | -5.8% |
| Cash at bank and in hand | 54/58 | €224,394 | €317,562 | +€93,168 | +41.5% |
| Deferred charges and accrued income | 490/1 | €2,932 | €13,295 | +€10,363 | +353.5% |
| Total equity and liabilities | 10/49 | €363,297 | €368,553 | +€5,256 | +1.4% |
| Equity | 10/15 | €180,429 | €3,335 | -€177,093 | -98.2% |
| Contributions | 10/11 | €3,000 | €3,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €177,429 | €335 | -€177,093 | -99.8% |
| Amounts payable | 17/49 | €182,869 | €365,218 | +€182,349 | +99.7% |
| Amounts payable within one year | 42/48 | €182,869 | €365,218 | +€182,349 | +99.7% |
| Trade debts | 44 | €160,358 | €157,613 | -€2,744 | -1.7% |
| Suppliers | 440/4 | €160,358 | €157,613 | -€2,744 | -1.7% |
| Taxes, remuneration and social security | 45 | €6,410 | - | -€6,410 | |
| Taxes | 450/3 | €6,410 | - | -€6,410 | |
| Other amounts payable | 47/48 | €16,101 | €207,604 | +€191,504 | +1189.4% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €1,968 | €2,784 | +€816 | +41.5% |
| Other operating charges | 640/8 | €6,133 | €5,651 | -€482 | -7.9% |
| Gross operating margin | 9900 | €70,375 | €88,171 | +€17,796 | +25.3% |
| Operating profit (loss) | 9901 | €62,275 | €79,737 | +€17,462 | +28.0% |
| Financial charges | 65/66B | €3,586 | €3,090 | -€496 | -13.8% |
| Recurring financial charges | 65 | €3,586 | €3,090 | -€496 | -13.8% |
| Profit (loss) for the period before taxes | 9903 | €58,689 | €76,647 | +€17,958 | +30.6% |
| Income taxes | 67/77 | €49,144 | €38,145 | -€10,999 | -22.4% |
| Profit (loss) for the period | 9904 | €9,545 | €38,502 | +€28,957 | +303.4% |
| Profit (loss) for the period to be appropriated | 9905 | €9,545 | €38,502 | +€28,957 | +303.4% |
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 29 September 2026 via checked.be.