VPSystem: 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.
VPSystem
Largest movements
- Cash +€1,315
up €1,315 (+4814.7%), from €27 to €1,343
mainly Other debts (+€2,355) and Trade debts (+€150)
- Receivables within one year -€82
down €82 (-10.2%), from €797 to €716
- Other debts +€2,355
up €2,355 (+106.2%), from €2,219 to €4,574
- Profit (loss) carried forward -€1,271
down €1,271 (-53.1%), from -€2,394 to -€3,665
- Trade debts +€150
new in 2024: €150
- Gross operating margin +€1,254
up €1,254 (+66.0%), from -€1,898 to -€645
- Other operating charges +€121
up €121 (+31.4%), from €384 to €505
- Financial charges +€24
up €24 (+21.8%), from €111 to €135
From the 2023 result to the 2024 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 2023 and 2024 balance sheets and the 2024 result: not a filed cash-flow statement. It shows where the money came from and went.
Every line side by side
| Line | Code | 2023 | 2024 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €825 | €2,059 | +€1,234 | +149.6% |
| Current assets | 29/58 | €825 | €2,059 | +€1,234 | +149.6% |
| Amounts receivable within one year | 40/41 | €797 | €716 | -€82 | -10.2% |
| Other amounts receivable | 41 | €797 | €716 | -€82 | -10.2% |
| Cash at bank and in hand | 54/58 | €27 | €1,343 | +€1,315 | +4814.7% |
| Total equity and liabilities | 10/49 | €825 | €2,059 | +€1,234 | +149.6% |
| Equity | 10/15 | -€1,394 | -€2,665 | -€1,271 | -91.2% |
| Contributions | 10/11 | €1,000 | €1,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€2,394 | -€3,665 | -€1,271 | -53.1% |
| Amounts payable | 17/49 | €2,219 | €4,724 | +€2,505 | +112.9% |
| Amounts payable within one year | 42/48 | €2,219 | €4,724 | +€2,505 | +112.9% |
| Trade debts | 44 | - | €150 | +€150 | |
| Suppliers | 440/4 | - | €150 | +€150 | |
| Other amounts payable | 47/48 | €2,219 | €4,574 | +€2,355 | +106.2% |
| Other operating charges | 640/8 | €384 | €505 | +€121 | +31.4% |
| Gross operating margin | 9900 | -€1,898 | -€645 | +€1,254 | +66.0% |
| Operating profit (loss) | 9901 | -€2,283 | -€1,150 | +€1,133 | +49.6% |
| Financial income | 75/76B | - | €14 | +€14 | |
| Recurring financial income | 75 | - | €14 | +€14 | |
| Financial charges | 65/66B | €111 | €135 | +€24 | +21.8% |
| Recurring financial charges | 65 | €111 | €135 | +€24 | +21.8% |
| Profit (loss) for the period before taxes | 9903 | -€2,394 | -€1,271 | +€1,122 | +46.9% |
| Profit (loss) for the period | 9904 | -€2,394 | -€1,271 | +€1,122 | +46.9% |
| Profit (loss) for the period to be appropriated | 9905 | -€2,394 | -€1,271 | +€1,122 | +46.9% |
Source: filed annual accounts (NBB), fiscal years ended 31 December 2023 and 31 December 2024. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 28 September 2026 via checked.be.