VRIJHEI: 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.
VRIJHEI
Largest movements
- Tangible fixed assets -€12,337
down €12,337 (-5.4%), from €228,939 to €216,602
- Deferred charges and accrued income +€5,405
up €5,405 (+767.6%), from €704 to €6,109
- Profit (loss) carried forward -€24,804
down €24,804 (-8.5%), from -€290,771 to -€315,575
- Trade debts +€9,186
up €9,186 (+2920.0%), from €315 to €9,501
- Other debts +€6,588
up €6,588 (+7.2%), from €91,806 to €98,394
- Revaluation surpluses -€5,200
down €5,200 (-2.5%), from €207,386 to €202,186
- Reserves +€5,200
up €5,200 (+198.9%), from €2,614 to €7,814
- Depreciation +€7,740
up €7,740 (+168.4%), from €4,597 to €12,337
- Other operating charges +€4,704
up €4,704 (+309.0%), from €1,522 to €6,226
- Gross operating margin -€3,512
down €3,512 (-149.0%), from -€2,357 to -€5,869
- Financial charges -€81
down €81 (-17.9%), from €454 to €373
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 | €231,803 | €222,773 | -€9,030 | -3.9% |
| Fixed assets | 21/28 | €228,939 | €216,602 | -€12,337 | -5.4% |
| Tangible fixed assets | 22/27 | €228,939 | €216,602 | -€12,337 | -5.4% |
| Land and buildings | 22 | €228,939 | €216,602 | -€12,337 | -5.4% |
| Current assets | 29/58 | €2,864 | €6,171 | +€3,307 | +115.4% |
| Cash at bank and in hand | 54/58 | €2,160 | €62 | -€2,098 | -97.1% |
| Deferred charges and accrued income | 490/1 | €704 | €6,109 | +€5,405 | +767.6% |
| Total equity and liabilities | 10/49 | €231,803 | €222,773 | -€9,030 | -3.9% |
| Equity | 10/15 | -€18,771 | -€43,575 | -€24,804 | -132.1% |
| 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% |
| Revaluation surpluses | 12 | €207,386 | €202,186 | -€5,200 | -2.5% |
| Reserves | 13 | €2,614 | €7,814 | +€5,200 | +198.9% |
| Distributable reserves | 133 | €2,614 | €7,814 | +€5,200 | +198.9% |
| Profit (loss) carried forward | 14 | -€290,771 | -€315,575 | -€24,804 | -8.5% |
| Amounts payable | 17/49 | €250,574 | €266,348 | +€15,774 | +6.3% |
| Amounts payable after more than one year | 17 | €158,453 | €158,453 | = | 0.0% |
| Financial debts | 170/4 | €158,453 | €158,453 | = | 0.0% |
| Amounts payable within one year | 42/48 | €92,121 | €107,895 | +€15,774 | +17.1% |
| Current portion of amounts payable after more than one year | 42 | €0 | - | = | |
| Trade debts | 44 | €315 | €9,501 | +€9,186 | +2920.0% |
| Suppliers | 440/4 | €315 | €9,501 | +€9,186 | +2920.0% |
| Other amounts payable | 47/48 | €91,806 | €98,394 | +€6,588 | +7.2% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €4,597 | €12,337 | +€7,740 | +168.4% |
| Other operating charges | 640/8 | €1,522 | €6,226 | +€4,704 | +309.0% |
| Gross operating margin | 9900 | -€2,357 | -€5,869 | -€3,512 | -149.0% |
| Operating profit (loss) | 9901 | -€8,476 | -€24,432 | -€15,956 | -188.2% |
| Financial charges | 65/66B | €454 | €373 | -€81 | -17.9% |
| Recurring financial charges | 65 | €454 | €373 | -€81 | -17.9% |
| Profit (loss) for the period before taxes | 9903 | -€8,930 | -€24,804 | -€15,874 | -177.8% |
| Profit (loss) for the period | 9904 | -€8,930 | -€24,804 | -€15,874 | -177.8% |
| Profit (loss) for the period to be appropriated | 9905 | -€8,930 | -€24,804 | -€15,874 | -177.8% |
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 5 October 2026 via checked.be.