VRANCKX RUDY CONSTRUCT: 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.
VRANCKX RUDY CONSTRUCT
Largest movements
- Cash +€254,538
up €254,538 (+112.5%), from €226,237 to €480,775
mainly Net result for the year (+€134,099) and Accrued charges and deferred income (+€98,602)
- Receivables within one year +€45,216
up €45,216 (+79.7%), from €56,746 to €101,962
of which Trade receivables: +€48,416
- Profit (loss) carried forward +€134,099
up €134,099 (+169.1%), from €79,305 to €213,404
- Accrued charges and deferred income +€98,602
up €98,602 (+374.6%), from €26,325 to €124,927
- Trade debts +€25,857
up €25,857 (+15.8%), from €163,320 to €189,177
- Tax, wage and social debts +€21,900
up €21,900 (+181.0%), from €12,100 to €34,000
- Other debts +€21,858
up €21,858 (+1602.6%), from €1,364 to €23,222
- Gross operating margin +€103,105
up €103,105 (+157.8%), from €65,352 to €168,457
- Taxes +€23,969
up €23,969 (+237.5%), from €10,091 to €34,060
- Financial income +€3,334
up €3,334 (+37042.4%), from €9 to €3,343
- Staff costs -€2,477
down €2,477 (-61.1%), from €4,052 to €1,575
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 | €287,414 | €589,730 | +€302,316 | +105.2% |
| Fixed assets | 21/28 | €4,432 | €5,563 | +€1,132 | +25.5% |
| Tangible fixed assets | 22/27 | €4,032 | €5,163 | +€1,132 | +28.1% |
| Plant, machinery and equipment | 23 | €4,032 | €5,163 | +€1,132 | +28.1% |
| Financial fixed assets | 28 | €400 | €400 | = | 0.0% |
| Current assets | 29/58 | €282,982 | €584,167 | +€301,184 | +106.4% |
| Amounts receivable within one year | 40/41 | €56,746 | €101,962 | +€45,216 | +79.7% |
| Trade receivables | 40 | €7,785 | €56,201 | +€48,416 | +621.9% |
| Other amounts receivable | 41 | €48,961 | €45,761 | -€3,199 | -6.5% |
| Cash at bank and in hand | 54/58 | €226,237 | €480,775 | +€254,538 | +112.5% |
| Deferred charges and accrued income | 490/1 | - | €1,430 | +€1,430 | |
| Total equity and liabilities | 10/49 | €287,414 | €589,730 | +€302,316 | +105.2% |
| Equity | 10/15 | €84,305 | €218,404 | +€134,099 | +159.1% |
| Contributions | 10/11 | €5,000 | €5,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €79,305 | €213,404 | +€134,099 | +169.1% |
| Amounts payable | 17/49 | €203,109 | €371,326 | +€168,217 | +82.8% |
| Amounts payable within one year | 42/48 | €176,784 | €246,399 | +€69,615 | +39.4% |
| Trade debts | 44 | €163,320 | €189,177 | +€25,857 | +15.8% |
| Suppliers | 440/4 | €163,320 | €189,177 | +€25,857 | +15.8% |
| Taxes, remuneration and social security | 45 | €12,100 | €34,000 | +€21,900 | +181.0% |
| Taxes | 450/3 | €12,100 | €34,000 | +€21,900 | +181.0% |
| Other amounts payable | 47/48 | €1,364 | €23,222 | +€21,858 | +1602.6% |
| Accrued charges and deferred income | 492/3 | €26,325 | €124,927 | +€98,602 | +374.6% |
| Remuneration, social security and pensions | 62 | €4,052 | €1,575 | -€2,477 | -61.1% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €2,016 | €2,016 | = | 0.0% |
| Other operating charges | 640/8 | €63 | - | -€63 | |
| Gross operating margin | 9900 | €65,352 | €168,457 | +€103,105 | +157.8% |
| Operating profit (loss) | 9901 | €59,222 | €164,866 | +€105,644 | +178.4% |
| Financial income | 75/76B | €9 | €3,343 | +€3,334 | +37042.4% |
| Recurring financial income | 75 | €9 | €3,343 | +€3,334 | +37042.4% |
| Financial charges | 65/66B | €39 | €50 | +€11 | +27.7% |
| Recurring financial charges | 65 | €39 | €50 | +€11 | +27.7% |
| Profit (loss) for the period before taxes | 9903 | €59,192 | €168,159 | +€108,968 | +184.1% |
| Income taxes | 67/77 | €10,091 | €34,060 | +€23,969 | +237.5% |
| Profit (loss) for the period | 9904 | €49,101 | €134,099 | +€84,998 | +173.1% |
| Profit (loss) for the period to be appropriated | 9905 | €49,101 | €134,099 | +€84,998 | +173.1% |
Source: filed annual accounts (NBB), financial years ended 30 June 2024 and 30 June 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 12 October 2026 via checked.be.