Vorzekers & Pertank: 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.
Vorzekers & Pertank
Largest movements
- Receivables within one year +€90,761
up €90,761 (+80.7%), from €112,471 to €203,232
of which Other amounts receivable: +€91,692
- Cash -€6,569
down €6,569 (-34.8%), from €18,850 to €12,282
mainly Receivables within one year (-€90,761) and Trade debts (-€6,823)
- Tangible fixed assets -€5,652
down €5,652 (-12.8%), from €44,269 to €38,617
of which Other tangible fixed assets: -€3,733
- Profit (loss) carried forward +€80,908
up €80,908 (+36.6%), from €221,055 to €301,962
- Tax, wage and social debts +€10,097
up €10,097 (+24.0%), from €41,998 to €52,095
- Trade debts -€6,823
down €6,823 (-59.5%), from €11,461 to €4,638
- Gross operating margin +€18,052
up €18,052 (+20.5%), from €88,205 to €106,257
- Other operating charges -€5,689
down €5,689 (-89.7%), from €6,345 to €655
- Taxes +€4,740
up €4,740 (+24.5%), from €19,333 to €24,073
- Depreciation +€1,788
up €1,788 (+26.1%), from €6,864 to €8,652
- Financial income +€1,191
up €1,191 (+16.3%), from €7,289 to €8,480
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 | €305,757 | €386,216 | +€80,459 | +26.3% |
| Fixed assets | 21/28 | €54,269 | €48,617 | -€5,652 | -10.4% |
| Tangible fixed assets | 22/27 | €44,269 | €38,617 | -€5,652 | -12.8% |
| Plant, machinery and equipment | 23 | €0 | - | = | |
| Furniture and vehicles | 24 | €24,045 | €22,126 | -€1,919 | -8.0% |
| Other tangible fixed assets | 26 | €20,224 | €16,491 | -€3,733 | -18.5% |
| Financial fixed assets | 28 | €10,000 | €10,000 | = | 0.0% |
| Current assets | 29/58 | €251,488 | €337,599 | +€86,111 | +34.2% |
| Amounts receivable after more than one year | 29 | €120,000 | €120,000 | = | 0.0% |
| Other amounts receivable | 291 | €120,000 | €120,000 | = | 0.0% |
| Amounts receivable within one year | 40/41 | €112,471 | €203,232 | +€90,761 | +80.7% |
| Trade receivables | 40 | €16,771 | €15,839 | -€932 | -5.6% |
| Other amounts receivable | 41 | €95,701 | €187,393 | +€91,692 | +95.8% |
| Cash at bank and in hand | 54/58 | €18,850 | €12,282 | -€6,569 | -34.8% |
| Deferred charges and accrued income | 490/1 | €167 | €2,086 | +€1,919 | +1,151% |
| Total equity and liabilities | 10/49 | €305,757 | €386,216 | +€80,459 | +26.3% |
| Equity | 10/15 | €248,555 | €329,462 | +€80,908 | +32.6% |
| Contributions | 10/11 | €27,500 | €27,500 | = | 0.0% |
| Profit (loss) carried forward | 14 | €221,055 | €301,962 | +€80,908 | +36.6% |
| Amounts payable | 17/49 | €57,203 | €56,754 | -€448 | -0.8% |
| Amounts payable within one year | 42/48 | €57,203 | €56,733 | -€469 | -0.8% |
| Trade debts | 44 | €11,461 | €4,638 | -€6,823 | -59.5% |
| Suppliers | 440/4 | €11,461 | €4,638 | -€6,823 | -59.5% |
| Taxes, remuneration and social security | 45 | €41,998 | €52,095 | +€10,097 | +24.0% |
| Taxes | 450/3 | €41,998 | €52,095 | +€10,097 | +24.0% |
| Other amounts payable | 47/48 | €3,744 | €0 | -€3,744 | -100% |
| Accrued charges and deferred income | 492/3 | - | €21 | +€21 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €6,864 | €8,652 | +€1,788 | +26.1% |
| Other operating charges | 640/8 | €6,345 | €655 | -€5,689 | -89.7% |
| Non-recurring operating charges | 66A | €1,071 | €0 | -€1,071 | -100% |
| Gross operating margin | 9900 | €88,205 | €106,257 | +€18,052 | +20.5% |
| Operating profit (loss) | 9901 | €73,925 | €96,950 | +€23,024 | +31.1% |
| Financial income | 75/76B | €7,289 | €8,480 | +€1,191 | +16.3% |
| Recurring financial income | 75 | €7,289 | €8,480 | +€1,191 | +16.3% |
| Financial charges | 65/66B | €632 | €449 | -€183 | -29.0% |
| Recurring financial charges | 65 | €632 | €449 | -€183 | -29.0% |
| Profit (loss) for the period before taxes | 9903 | €80,582 | €104,980 | +€24,398 | +30.3% |
| Income taxes | 67/77 | €19,333 | €24,073 | +€4,740 | +24.5% |
| Profit (loss) for the period | 9904 | €61,250 | €80,908 | +€19,658 | +32.1% |
| Profit (loss) for the period to be appropriated | 9905 | €61,250 | €80,908 | +€19,658 | +32.1% |
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 30 October 2026 via checked.be.