VRACOGEST: 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.
VRACOGEST
Largest movements
- Receivables within one year +€1,350
up €1,350 (+10.4%), from €12,934 to €14,284
of which Other amounts receivable: +€1,500
- Cash -€1,072
down €1,072 (-63.5%), from €1,689 to €617
mainly Receivables within one year (-€1,350)
No liability line moved by more than 1% of the balance sheet total.
- Financial income +€400
new in 2025: €400
of which Financial income: +€400
- Other operating charges -€389
down €389 (-97.3%), from €400 to €11
- Gross operating margin -€215
down €215 (-311%), from -€69 to -€284
- Purchases and services +€215
up €215 (+311%), from €69 to €284
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 | €41,010 | €41,288 | +€278 | +0.7% |
| Fixed assets | 21/28 | €26,387 | €26,387 | = | 0.0% |
| Intangible fixed assets | 21 | €25,000 | €25,000 | = | 0.0% |
| Tangible fixed assets | 22/27 | €1,387 | €1,387 | = | 0.0% |
| Land and buildings | 22 | €627 | €627 | = | 0.0% |
| Plant, machinery and equipment | 23 | €761 | €761 | = | 0.0% |
| Current assets | 29/58 | €14,622 | €14,901 | +€278 | +1.9% |
| Amounts receivable within one year | 40/41 | €12,934 | €14,284 | +€1,350 | +10.4% |
| Trade receivables | 40 | €9,150 | €9,000 | -€150 | -1.6% |
| Other amounts receivable | 41 | €3,783 | €5,283 | +€1,500 | +39.6% |
| Cash at bank and in hand | 54/58 | €1,689 | €617 | -€1,072 | -63.5% |
| Total equity and liabilities | 10/49 | €41,010 | €41,288 | +€278 | +0.7% |
| Equity | 10/15 | €41,010 | €41,070 | +€60 | +0.1% |
| Contributions | 10/11 | €62,000 | €62,000 | = | 0.0% |
| Capital | 10 | €62,000 | €62,000 | = | 0.0% |
| Issued capital | 100 | €62,000 | €62,000 | = | 0.0% |
| Reserves | 13 | €3,107 | €3,107 | = | 0.0% |
| Non-distributable reserves | 130/1 | €3,107 | €3,107 | = | 0.0% |
| Legal reserve | 130 | €3,107 | €3,107 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€24,097 | -€24,037 | +€60 | +0.3% |
| Amounts payable | 17/49 | - | €218 | +€218 | |
| Amounts payable within one year | 42/48 | - | €218 | +€218 | |
| Trade debts | 44 | - | €218 | +€218 | |
| Suppliers | 440/4 | - | €218 | +€218 | |
| Goods, raw materials, services and sundry goods | 60/61 | €69 | €284 | +€215 | +311% |
| Other operating charges | 640/8 | €400 | €11 | -€389 | -97.3% |
| Gross operating margin | 9900 | -€69 | -€284 | -€215 | -311% |
| Operating profit (loss) | 9901 | -€469 | -€295 | +€174 | +37.2% |
| Financial income | 75/76B | - | €400 | +€400 | |
| Recurring financial income | 75 | - | €400 | +€400 | |
| Non-recurring financial income | 76B | - | €400 | +€400 | |
| Financial charges | 65/66B | €45 | €45 | = | 0.0% |
| Recurring financial charges | 65 | €45 | €45 | = | 0.0% |
| Profit (loss) for the period before taxes | 9903 | -€514 | €60 | +€574 | |
| Profit (loss) for the period | 9904 | -€514 | €60 | +€574 | |
| Profit (loss) for the period to be appropriated | 9905 | -€514 | €60 | +€574 |
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 15 October 2026 via checked.be.