VOSOIM: 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.
VOSOIM
Largest movements
- Cash +€10,503
up €10,503 (+38.4%), from €27,348 to €37,850
mainly Other debts (+€28,011) and Net result for the year (+€13,203)
- Receivables within one year +€2,987
up €2,987 (+62.2%), from €4,803 to €7,790
- Other debts +€28,011
up €28,011, from €0 to €28,011
- Reserves -€14,808
down €14,808 (-19.4%), from €76,520 to €61,712
of which Distributable reserves: -€14,808
- Depreciation +€1,010
up €1,010 (+15.8%), from €6,407 to €7,416
- Gross operating margin -€529
down €529 (-1.5%), from €34,418 to €33,889
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 | €147,204 | €162,115 | +€14,912 | +10.1% |
| Fixed assets | 21/28 | €113,337 | €114,696 | +€1,359 | +1.2% |
| Tangible fixed assets | 22/27 | €113,212 | €114,571 | +€1,359 | +1.2% |
| Land and buildings | 22 | €75,353 | €75,156 | -€197 | -0.3% |
| Plant, machinery and equipment | 23 | €37,859 | €39,416 | +€1,556 | +4.1% |
| Financial fixed assets | 28 | €125 | €125 | = | 0.0% |
| Current assets | 29/58 | €33,867 | €47,419 | +€13,552 | +40.0% |
| Amounts receivable within one year | 40/41 | €4,803 | €7,790 | +€2,987 | +62.2% |
| Other amounts receivable | 41 | €4,803 | €7,790 | +€2,987 | +62.2% |
| Cash at bank and in hand | 54/58 | €27,348 | €37,850 | +€10,503 | +38.4% |
| Deferred charges and accrued income | 490/1 | €1,716 | €1,778 | +€62 | +3.6% |
| Total equity and liabilities | 10/49 | €147,204 | €162,115 | +€14,912 | +10.1% |
| Equity | 10/15 | €138,494 | €123,686 | -€14,808 | -10.7% |
| Contributions | 10/11 | €61,973 | €61,973 | = | 0.0% |
| Capital | 10 | €61,973 | €61,973 | = | 0.0% |
| Issued capital | 100 | €61,973 | €61,973 | = | 0.0% |
| Reserves | 13 | €76,520 | €61,712 | -€14,808 | -19.4% |
| Non-distributable reserves | 130/1 | €6,197 | €6,197 | = | 0.0% |
| Legal reserve | 130 | €6,197 | €6,197 | = | 0.0% |
| Distributable reserves | 133 | €70,323 | €55,515 | -€14,808 | -21.1% |
| Profit (loss) carried forward | 14 | - | €0 | = | |
| Amounts payable | 17/49 | €8,710 | €38,430 | +€29,719 | +341.2% |
| Amounts payable after more than one year | 17 | €880 | €880 | = | 0.0% |
| Other amounts payable | 178/9 | €880 | €880 | = | 0.0% |
| Amounts payable within one year | 42/48 | €4,876 | €33,470 | +€28,594 | +586.4% |
| Trade debts | 44 | €3,737 | €4,155 | +€418 | +11.2% |
| Suppliers | 440/4 | €3,737 | €4,155 | +€418 | +11.2% |
| Taxes, remuneration and social security | 45 | €1,139 | €1,305 | +€165 | +14.5% |
| Taxes | 450/3 | €1,139 | €1,305 | +€165 | +14.5% |
| Other amounts payable | 47/48 | €0 | €28,011 | +€28,011 | |
| Accrued charges and deferred income | 492/3 | €2,954 | €4,079 | +€1,125 | +38.1% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €6,407 | €7,416 | +€1,010 | +15.8% |
| Other operating charges | 640/8 | €6,039 | €6,226 | +€187 | +3.1% |
| Gross operating margin | 9900 | €34,418 | €33,889 | -€529 | -1.5% |
| Operating profit (loss) | 9901 | €21,973 | €20,247 | -€1,726 | -7.9% |
| Financial income | 75/76B | €240 | €430 | +€189 | +78.8% |
| Recurring financial income | 75 | €240 | €430 | +€189 | +78.8% |
| Financial charges | 65/66B | €843 | €848 | +€6 | +0.7% |
| Recurring financial charges | 65 | €843 | €848 | +€6 | +0.7% |
| Profit (loss) for the period before taxes | 9903 | €21,371 | €19,829 | -€1,542 | -7.2% |
| Income taxes | 67/77 | €6,735 | €6,626 | -€109 | -1.6% |
| Profit (loss) for the period | 9904 | €14,636 | €13,203 | -€1,433 | -9.8% |
| Profit (loss) for the period to be appropriated | 9905 | €14,636 | €13,203 | -€1,433 | -9.8% |
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 10 October 2026 via checked.be.