VPROK: 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.
VPROK
Largest movements
- Cash +€58,446
up €58,446 (+178.2%), from €32,797 to €91,243
mainly Receivables within one year (+€36,028) and Net result for the year (+€14,498)
- Receivables within one year -€36,028
down €36,028 (-50.3%), from €71,670 to €35,642
of which Other amounts receivable: -€37,466
- Profit (loss) carried forward +€13,898
up €13,898 (+22.8%), from €61,034 to €74,932
- Tax, wage and social debts +€11,460
up €11,460 (+41.4%), from €27,682 to €39,141
of which Taxes: +€10,716
- Trade debts -€4,194
down €4,194 (-68.5%), from €6,124 to €1,931
- Purchases and services -€1.0m
down €1.0m (-90.2%), from €1.1m to €110,023
- Gross operating margin +€53,500
up €53,500 (+84.9%), from €63,036 to €116,537
- Turnover +€42,520
up €42,520 (+23.4%), from €181,325 to €223,845
- Staff costs +€30,770
up €30,770 (+63.6%), from €48,370 to €79,140
- Taxes +€22,943
new in 2025: €22,943
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 | €105,151 | €126,915 | +€21,764 | +20.7% |
| Current assets | 29/58 | €105,151 | €126,915 | +€21,764 | +20.7% |
| Amounts receivable within one year | 40/41 | €71,670 | €35,642 | -€36,028 | -50.3% |
| Trade receivables | 40 | €34,204 | €35,642 | +€1,438 | +4.2% |
| Other amounts receivable | 41 | €37,466 | - | -€37,466 | |
| Cash at bank and in hand | 54/58 | €32,797 | €91,243 | +€58,446 | +178.2% |
| Deferred charges and accrued income | 490/1 | €683 | €30 | -€654 | -95.7% |
| Total equity and liabilities | 10/49 | €105,151 | €126,915 | +€21,764 | +20.7% |
| Equity | 10/15 | €64,034 | €78,532 | +€14,498 | +22.6% |
| Contributions | 10/11 | €3,000 | €3,000 | = | 0.0% |
| Capital | 10 | €3,000 | - | -€3,000 | |
| Issued capital | 100 | €3,000 | - | -€3,000 | |
| Reserves | 13 | - | €600 | +€600 | |
| Non-distributable reserves | 130/1 | - | €600 | +€600 | |
| Reserves not available under the articles | 1311 | - | €600 | +€600 | |
| Profit (loss) carried forward | 14 | €61,034 | €74,932 | +€13,898 | +22.8% |
| Provisions and deferred taxes | 16 | €7,311 | €7,311 | = | 0.0% |
| Provisions for liabilities and charges | 160/5 | €7,311 | €7,311 | = | 0.0% |
| Pensions and similar obligations | 160 | €7,311 | €7,311 | = | 0.0% |
| Amounts payable | 17/49 | €33,806 | €41,072 | +€7,266 | +21.5% |
| Amounts payable within one year | 42/48 | €33,806 | €41,072 | +€7,266 | +21.5% |
| Trade debts | 44 | €6,124 | €1,931 | -€4,194 | -68.5% |
| Suppliers | 440/4 | €6,124 | €1,931 | -€4,194 | -68.5% |
| Taxes, remuneration and social security | 45 | €27,682 | €39,141 | +€11,460 | +41.4% |
| Taxes | 450/3 | €6,274 | €16,990 | +€10,716 | +170.8% |
| Remuneration and social security | 454/9 | €21,407 | €22,151 | +€744 | +3.5% |
| Turnover | 70 | €181,325 | €223,845 | +€42,520 | +23.4% |
| Non-recurring operating income | 76A | - | €2,715 | +€2,715 | |
| Goods, raw materials, services and sundry goods | 60/61 | €1,119,806 | €110,023 | -€1.0m | -90.2% |
| Remuneration, social security and pensions | 62 | €48,370 | €79,140 | +€30,770 | +63.6% |
| Other operating charges | 640/8 | €908 | - | -€908 | |
| Gross operating margin | 9900 | €63,036 | €116,537 | +€53,500 | +84.9% |
| Operating profit (loss) | 9901 | €13,758 | €37,397 | +€23,639 | +171.8% |
| Financial income | 75/76B | €1,021 | - | -€1,021 | |
| Recurring financial income | 75 | €1,021 | - | -€1,021 | |
| Financial charges | 65/66B | €8,518 | -€44 | -€8,561 | |
| Recurring financial charges | 65 | €1,206 | -€44 | -€1,250 | |
| Non-recurring financial charges | 66B | €7,311 | - | -€7,311 | |
| Profit (loss) for the period before taxes | 9903 | €6,261 | €37,441 | +€31,180 | +498.0% |
| Income taxes | 67/77 | - | €22,943 | +€22,943 | |
| Profit (loss) for the period | 9904 | €6,261 | €14,498 | +€8,237 | +131.5% |
| Profit (loss) for the period to be appropriated | 9905 | €6,261 | €14,498 | +€8,237 | +131.5% |
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 8 October 2026 via checked.be.