VRANKSY: 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.
VRANKSY
Largest movements
- Cash +€27,308
up €27,308 (+802%), from €3,405 to €30,713
mainly Net result for the year (+€22,180) and Other debts (+€11,633)
- Receivables within one year +€2,645
up €2,645 (+20.8%), from €12,725 to €15,370
of which Other amounts receivable: +€2,459
- Deferred charges and accrued income +€1,447
up €1,447 (+1,692%), from €86 to €1,533
- Tangible fixed assets +€579
up €579 (+17.9%), from €3,234 to €3,813
of which Furniture and vehicles: +€837
- Reserves +€26,475
new in 2025: €26,475
- Other debts +€11,633
up €11,633 (+508%), from €2,290 to €13,923
- Profit (loss) carried forward -€5,961
down €5,961 (-100%), from €5,961 to €0
- Gross operating margin +€20,718
up €20,718 (+193%), from €10,708 to €31,426
- Taxes +€3,813
up €3,813 (+171%), from €2,228 to €6,041
- Depreciation +€1,264
up €1,264 (+321%), from €394 to €1,659
- Financial charges +€1,130
up €1,130 (+7,015%), from €16 to €1,146
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 | €19,450 | €51,429 | +€31,979 | +164% |
| Fixed assets | 21/28 | €3,234 | €3,813 | +€579 | +17.9% |
| Tangible fixed assets | 22/27 | €3,234 | €3,813 | +€579 | +17.9% |
| Plant, machinery and equipment | 23 | €1,161 | €903 | -€258 | -22.2% |
| Furniture and vehicles | 24 | €2,073 | €2,910 | +€837 | +40.4% |
| Current assets | 29/58 | €16,216 | €47,616 | +€31,400 | +194% |
| Amounts receivable within one year | 40/41 | €12,725 | €15,370 | +€2,645 | +20.8% |
| Trade receivables | 40 | €12,725 | €12,911 | +€186 | +1.5% |
| Other amounts receivable | 41 | - | €2,459 | +€2,459 | |
| Cash at bank and in hand | 54/58 | €3,405 | €30,713 | +€27,308 | +802% |
| Deferred charges and accrued income | 490/1 | €86 | €1,533 | +€1,447 | +1,692% |
| Total equity and liabilities | 10/49 | €19,450 | €51,429 | +€31,979 | +164% |
| Equity | 10/15 | €6,961 | €27,475 | +€20,514 | +295% |
| Contributions | 10/11 | €1,000 | €1,000 | = | 0.0% |
| Reserves | 13 | - | €26,475 | +€26,475 | |
| Distributable reserves | 133 | - | €26,475 | +€26,475 | |
| Profit (loss) carried forward | 14 | €5,961 | €0 | -€5,961 | -100% |
| Amounts payable | 17/49 | €12,489 | €23,954 | +€11,465 | +91.8% |
| Amounts payable within one year | 42/48 | €12,105 | €23,954 | +€11,850 | +97.9% |
| Trade debts | 44 | €1,721 | €1,522 | -€199 | -11.6% |
| Suppliers | 440/4 | €1,721 | €1,522 | -€199 | -11.6% |
| Taxes, remuneration and social security | 45 | €8,094 | €8,510 | +€416 | +5.1% |
| Taxes | 450/3 | €8,094 | €8,510 | +€416 | +5.1% |
| Other amounts payable | 47/48 | €2,290 | €13,923 | +€11,633 | +508% |
| Accrued charges and deferred income | 492/3 | €384 | €0 | -€384 | -100% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €394 | €1,659 | +€1,264 | +321% |
| Other operating charges | 640/8 | €391 | €400 | +€9 | +2.2% |
| Gross operating margin | 9900 | €10,708 | €31,426 | +€20,718 | +193% |
| Operating profit (loss) | 9901 | €9,922 | €29,367 | +€19,445 | +196% |
| Financial income | 75/76B | - | €0 | +€0 | |
| Recurring financial income | 75 | - | €0 | +€0 | |
| Financial charges | 65/66B | €16 | €1,146 | +€1,130 | +7,015% |
| Recurring financial charges | 65 | €16 | €1,146 | +€1,130 | +7,015% |
| Profit (loss) for the period before taxes | 9903 | €9,906 | €28,221 | +€18,315 | +185% |
| Income taxes | 67/77 | €2,228 | €6,041 | +€3,813 | +171% |
| Profit (loss) for the period | 9904 | €7,679 | €22,180 | +€14,501 | +189% |
| Profit (loss) for the period to be appropriated | 9905 | €7,679 | €22,180 | +€14,501 | +189% |
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 13 October 2026 via checked.be.