VROEMI: 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.
VROEMI
Largest movements
- Tangible fixed assets -€13,336
down €13,336 (-9.0%), from €147,884 to €134,548
of which Leasing and similar rights: -€20,000
- Reserves +€29,365
up €29,365 (+6.0%), from €493,121 to €522,486
of which Distributable reserves: +€29,365
- Debts after one year -€26,172
down €26,172 (-53.8%), from €48,665 to €22,493
- Tax, wage and social debts +€14,905
up €14,905 (+115.8%), from €12,870 to €27,775
- Trade debts -€13,948
down €13,948 (-46.3%), from €30,146 to €16,198
- Current portion of long-term debt -€13,805
down €13,805 (-67.2%), from €20,533 to €6,728
- Gross operating margin +€14,782
up €14,782 (+25.0%), from €59,150 to €73,932
- Financial income -€5,669
down €5,669 (-24.2%), from €23,441 to €17,772
of which Non-recurring financial income: -€6,265
- Depreciation +€4,101
up €4,101 (+11.9%), from €34,481 to €38,581
- Taxes +€1,988
up €1,988 (+15.4%), from €12,917 to €14,905
- Financial charges +€996
up €996 (+19.2%), from €5,184 to €6,180
From the 2023 result to the 2024 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 2023 and 2024 balance sheets and the 2024 result: not a filed cash-flow statement. It shows where the money came from and went.
Every line side by side
| Line | Code | 2023 | 2024 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €630,769 | €616,218 | -€14,550 | -2.3% |
| Fixed assets | 21/28 | €147,884 | €134,548 | -€13,336 | -9.0% |
| Tangible fixed assets | 22/27 | €147,884 | €134,548 | -€13,336 | -9.0% |
| Land and buildings | 22 | €56,234 | €49,035 | -€7,199 | -12.8% |
| Plant, machinery and equipment | 23 | €13,364 | €8,609 | -€4,756 | -35.6% |
| Furniture and vehicles | 24 | - | €17,091 | +€17,091 | |
| Leasing and similar rights | 25 | €68,252 | €48,252 | -€20,000 | -29.3% |
| Other tangible fixed assets | 26 | €10,034 | €11,561 | +€1,527 | +15.2% |
| Current assets | 29/58 | €482,885 | €481,671 | -€1,214 | -0.3% |
| Amounts receivable after more than one year | 29 | €400,000 | €400,000 | = | 0.0% |
| Other amounts receivable | 291 | €400,000 | €400,000 | = | 0.0% |
| Amounts receivable within one year | 40/41 | €77,286 | €71,844 | -€5,442 | -7.0% |
| Other amounts receivable | 41 | €77,286 | €71,844 | -€5,442 | -7.0% |
| Cash at bank and in hand | 54/58 | €5,599 | €8,928 | +€3,330 | +59.5% |
| Deferred charges and accrued income | 490/1 | - | €898 | +€898 | |
| Total equity and liabilities | 10/49 | €630,769 | €616,218 | -€14,550 | -2.3% |
| Equity | 10/15 | €499,326 | €528,691 | +€29,365 | +5.9% |
| Contributions | 10/11 | €6,205 | €6,205 | = | 0.0% |
| Reserves | 13 | €493,121 | €522,486 | +€29,365 | +6.0% |
| Non-distributable reserves | 130/1 | €1,860 | €1,860 | = | 0.0% |
| Reserves not available under the articles | 1311 | €1,860 | €1,860 | = | 0.0% |
| Tax-exempt reserves | 132 | €56,250 | €56,250 | = | 0.0% |
| Distributable reserves | 133 | €435,011 | €464,376 | +€29,365 | +6.8% |
| Amounts payable | 17/49 | €131,443 | €87,528 | -€43,915 | -33.4% |
| Amounts payable after more than one year | 17 | €48,665 | €22,493 | -€26,172 | -53.8% |
| Financial debts | 170/4 | €48,665 | €22,493 | -€26,172 | -53.8% |
| Amounts payable within one year | 42/48 | €82,777 | €65,034 | -€17,743 | -21.4% |
| Current portion of amounts payable after more than one year | 42 | €20,533 | €6,728 | -€13,805 | -67.2% |
| Financial debts | 43 | €19,229 | €14,333 | -€4,895 | -25.5% |
| Credit institutions | 430/8 | €19,229 | €14,333 | -€4,895 | -25.5% |
| Trade debts | 44 | €30,146 | €16,198 | -€13,948 | -46.3% |
| Suppliers | 440/4 | €30,146 | €16,198 | -€13,948 | -46.3% |
| Taxes, remuneration and social security | 45 | €12,870 | €27,775 | +€14,905 | +115.8% |
| Taxes | 450/3 | €12,870 | €27,775 | +€14,905 | +115.8% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €34,481 | €38,581 | +€4,101 | +11.9% |
| Other operating charges | 640/8 | €2,580 | €2,673 | +€93 | +3.6% |
| Gross operating margin | 9900 | €59,150 | €73,932 | +€14,782 | +25.0% |
| Operating profit (loss) | 9901 | €22,090 | €32,678 | +€10,588 | +47.9% |
| Financial income | 75/76B | €23,441 | €17,772 | -€5,669 | -24.2% |
| Recurring financial income | 75 | €10,558 | €11,155 | +€596 | +5.6% |
| Non-recurring financial income | 76B | €12,883 | €6,618 | -€6,265 | -48.6% |
| Financial charges | 65/66B | €5,184 | €6,180 | +€996 | +19.2% |
| Recurring financial charges | 65 | €5,184 | €6,180 | +€996 | +19.2% |
| Profit (loss) for the period before taxes | 9903 | €40,347 | €44,270 | +€3,923 | +9.7% |
| Income taxes | 67/77 | €12,917 | €14,905 | +€1,988 | +15.4% |
| Profit (loss) for the period | 9904 | €27,429 | €29,365 | +€1,935 | +7.1% |
| Profit (loss) for the period to be appropriated | 9905 | €27,429 | €29,365 | +€1,935 | +7.1% |
Source: filed annual accounts (NBB), fiscal years ended 31 December 2023 and 31 December 2024. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 2 October 2026 via checked.be.