VROEGER EN NU: 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.
VROEGER EN NU
Largest movements
- Tangible fixed assets +€9,203
up €9,203 (+10.0%), from €92,000 to €101,202
of which Furniture and vehicles: +€9,186
- Deferred charges and accrued income -€1,616
down €1,616 (-44.4%), from €3,642 to €2,026
- Stocks and contracts -€1,500
down €1,500 (-30.0%), from €5,000 to €3,500
- Receivables within one year -€1,269
down €1,269 (-35.5%), from €3,574 to €2,306
of which Trade receivables: -€1,063
- Debts after one year -€4,573
down €4,573 (-14.5%), from €31,459 to €26,886
- Other debts +€3,356
up €3,356 (+20.2%), from €16,602 to €19,958
- Reserves +€3,314
up €3,314 (+16.6%), from €20,003 to €23,318
- Tax, wage and social debts -€2,988
down €2,988 (-20.3%), from €14,730 to €11,742
of which Remuneration and social security: -€5,061
- Current portion of long-term debt +€2,307
up €2,307 (+24.3%), from €9,501 to €11,808
- Gross operating margin -€27,774
down €27,774 (-46.9%), from €59,158 to €31,384
- Staff costs -€8,045
down €8,045 (-53.8%), from €14,948 to €6,902
- Taxes -€2,632
down €2,632 (-66.4%), from €3,967 to €1,335
- Financial charges -€2,086
down €2,086 (-48.8%), from €4,274 to €2,188
- Other operating charges +€1,027
up €1,027 (+43.6%), from €2,354 to €3,381
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 | €109,432 | €114,394 | +€4,962 | +4.5% |
| Formation expenses | 20 | €1,392 | €589 | -€803 | -57.7% |
| Fixed assets | 21/28 | €92,000 | €101,202 | +€9,203 | +10.0% |
| Tangible fixed assets | 22/27 | €92,000 | €101,202 | +€9,203 | +10.0% |
| Land and buildings | 22 | €56,510 | €50,131 | -€6,379 | -11.3% |
| Plant, machinery and equipment | 23 | €30,442 | €36,838 | +€6,397 | +21.0% |
| Furniture and vehicles | 24 | €5,047 | €14,233 | +€9,186 | +182% |
| Current assets | 29/58 | €16,041 | €12,603 | -€3,438 | -21.4% |
| Stocks and contracts in progress | 3 | €5,000 | €3,500 | -€1,500 | -30.0% |
| Stocks | 30/36 | €5,000 | €3,500 | -€1,500 | -30.0% |
| Amounts receivable within one year | 40/41 | €3,574 | €2,306 | -€1,269 | -35.5% |
| Trade receivables | 40 | €3,257 | €2,194 | -€1,063 | -32.6% |
| Other amounts receivable | 41 | €317 | €112 | -€206 | -64.8% |
| Cash at bank and in hand | 54/58 | €3,824 | €4,771 | +€947 | +24.8% |
| Deferred charges and accrued income | 490/1 | €3,642 | €2,026 | -€1,616 | -44.4% |
| Total equity and liabilities | 10/49 | €109,432 | €114,394 | +€4,962 | +4.5% |
| Equity | 10/15 | €25,003 | €28,318 | +€3,314 | +13.3% |
| Contributions | 10/11 | €5,000 | €5,000 | = | 0.0% |
| Reserves | 13 | €20,003 | €23,318 | +€3,314 | +16.6% |
| Distributable reserves | 133 | €20,003 | €23,318 | +€3,314 | +16.6% |
| Amounts payable | 17/49 | €84,429 | €86,076 | +€1,648 | +2.0% |
| Amounts payable after more than one year | 17 | €31,459 | €26,886 | -€4,573 | -14.5% |
| Financial debts | 170/4 | €31,459 | €26,886 | -€4,573 | -14.5% |
| Amounts payable within one year | 42/48 | €52,970 | €57,791 | +€4,821 | +9.1% |
| Current portion of amounts payable after more than one year | 42 | €9,501 | €11,808 | +€2,307 | +24.3% |
| Trade debts | 44 | €12,137 | €14,283 | +€2,146 | +17.7% |
| Suppliers | 440/4 | €12,137 | €14,283 | +€2,146 | +17.7% |
| Taxes, remuneration and social security | 45 | €14,730 | €11,742 | -€2,988 | -20.3% |
| Taxes | 450/3 | €7,147 | €9,220 | +€2,073 | +29.0% |
| Remuneration and social security | 454/9 | €7,583 | €2,522 | -€5,061 | -66.7% |
| Other amounts payable | 47/48 | €16,602 | €19,958 | +€3,356 | +20.2% |
| Accrued charges and deferred income | 492/3 | - | €1,400 | +€1,400 | |
| Non-recurring operating income | 76A | €3,099 | €0 | -€3,099 | -100% |
| Remuneration, social security and pensions | 62 | €14,948 | €6,902 | -€8,045 | -53.8% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €13,980 | €14,264 | +€284 | +2.0% |
| Other operating charges | 640/8 | €2,354 | €3,381 | +€1,027 | +43.6% |
| Gross operating margin | 9900 | €59,158 | €31,384 | -€27,774 | -46.9% |
| Operating profit (loss) | 9901 | €27,876 | €6,836 | -€21,040 | -75.5% |
| Financial income | 75/76B | €367 | €0 | -€367 | -99.9% |
| Recurring financial income | 75 | €367 | €0 | -€367 | -99.9% |
| Financial charges | 65/66B | €4,274 | €2,188 | -€2,086 | -48.8% |
| Recurring financial charges | 65 | €4,274 | €2,188 | -€2,086 | -48.8% |
| Profit (loss) for the period before taxes | 9903 | €23,970 | €4,649 | -€19,321 | -80.6% |
| Income taxes | 67/77 | €3,967 | €1,335 | -€2,632 | -66.4% |
| Profit (loss) for the period | 9904 | €20,003 | €3,314 | -€16,689 | -83.4% |
| Profit (loss) for the period to be appropriated | 9905 | €20,003 | €3,314 | -€16,689 | -83.4% |
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 20 October 2026 via checked.be.