VROMANT: 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.
What changed
VROMANT
NACE 23.610, Manufacture of other non-metallic mineral products
financial year 2024 against 2025filed annual accounts (NBB)
Net result for the year
€59,968
2024 · €58,231+€1,737
Equity
€936,149
2024 · €1.0m-€70,032
Cash
€516,864
2024 · €519,667-€2,803
Balance sheet total
€1.2m
2024 · €1.1m+€58,014
Largest movements
Assets
- Receivables within one year +€111,993
up €111,993 (+50.7%), from €220,765 to €332,758
of which Other amounts receivable: +€84,622
- Tangible fixed assets -€64,087
down €64,087 (-37.6%), from €170,443 to €106,355
of which Furniture and vehicles: -€37,188
- Deferred charges and accrued income +€12,912
up €12,912 (+1287.6%), from €1,003 to €13,915
Equity and liabilities
- Other debts +€101,000
up €101,000 (+348.3%), from €29,000 to €130,000
- Reserves -€70,032
down €70,032 (-13.5%), from €520,181 to €450,149
of which Distributable reserves: -€58,484
- Trade debts +€28,819
up €28,819 (+80.2%), from €35,928 to €64,747
Income statement
- Other operating charges -€7,459
down €7,459 (-22.7%), from €32,897 to €25,438
- Depreciation +€5,512
up €5,512 (+8.8%), from €62,637 to €68,149
- Financial charges -€3,342
down €3,342 (-49.2%), from €6,799 to €3,456
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.
Result 2024
€58,231
Gross operating margin
+€503
Staff costs
-€1,497
Depreciation
-€5,512
Other operating charges
+€7,459
Financial income
-€2,971
Financial charges
+€3,342
Taxes
+€438
Deferred taxes and other
-€25
Result 2025
€59,968
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.
From operations
+€131,258
Investment
-€4,062
Financing
-€130,000
Cash 2024
€519,667
From operations (derived)
+€131,258
Net result for the year
+€59,968
Depreciation
+€68,149
Receivables within one year
-€111,993
Deferred charges and accrued income
-€12,912
Provisions
-€4,851
Trade debts
+€28,819
Tax, wage and social debts
+€3,077
Other debts
+€101,000
Investment (derived)
-€4,062
Investment in fixed assets (net)
-€4,062
Financing
-€130,000
Contributions, distributions and other
-€130,000
Cash 2025
€516,864
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €1,095,210 | €1,153,224 | +€58,014 | +5.3% |
| Fixed assets | 21/28 | €171,165 | €107,078 | -€64,087 | -37.4% |
| Tangible fixed assets | 22/27 | €170,443 | €106,355 | -€64,087 | -37.6% |
| Land and buildings | 22 | €60,651 | €44,918 | -€15,732 | -25.9% |
| Plant, machinery and equipment | 23 | €34,276 | €23,108 | -€11,168 | -32.6% |
| Furniture and vehicles | 24 | €75,517 | €38,329 | -€37,188 | -49.2% |
| Financial fixed assets | 28 | €723 | €723 | = | 0.0% |
| Current assets | 29/58 | €924,045 | €1,046,146 | +€122,101 | +13.2% |
| Amounts receivable after more than one year | 29 | €0 | - | = | |
| Trade receivables | 290 | €0 | - | = | |
| Stocks and contracts in progress | 3 | €182,610 | €182,610 | = | 0.0% |
| Stocks | 30/36 | €182,610 | €182,610 | = | 0.0% |
| Amounts receivable within one year | 40/41 | €220,765 | €332,758 | +€111,993 | +50.7% |
| Trade receivables | 40 | €168,932 | €196,302 | +€27,371 | +16.2% |
| Other amounts receivable | 41 | €51,833 | €136,455 | +€84,622 | +163.3% |
| Cash at bank and in hand | 54/58 | €519,667 | €516,864 | -€2,803 | -0.5% |
| Deferred charges and accrued income | 490/1 | €1,003 | €13,915 | +€12,912 | +1287.6% |
| Total equity and liabilities | 10/49 | €1,095,210 | €1,153,224 | +€58,014 | +5.3% |
| Equity | 10/15 | €1,006,181 | €936,149 | -€70,032 | -7.0% |
| Contributions | 10/11 | €486,000 | €486,000 | = | 0.0% |
| Capital | 10 | €486,000 | €486,000 | = | 0.0% |
| Issued capital | 100 | €486,000 | €486,000 | = | 0.0% |
| Reserves | 13 | €520,181 | €450,149 | -€70,032 | -13.5% |
| Non-distributable reserves | 130/1 | €48,617 | €48,617 | = | 0.0% |
| Legal reserve | 130 | €48,617 | €48,617 | = | 0.0% |
| Tax-exempt reserves | 132 | €77,377 | €65,829 | -€11,548 | -14.9% |
| Distributable reserves | 133 | €394,187 | €335,703 | -€58,484 | -14.8% |
| Profit (loss) carried forward | 14 | €0 | €0 | = | |
| Provisions and deferred taxes | 16 | €15,579 | €10,728 | -€4,851 | -31.1% |
| Deferred taxes | 168 | €15,579 | €10,728 | -€4,851 | -31.1% |
| Amounts payable | 17/49 | €73,450 | €206,347 | +€132,897 | +180.9% |
| Amounts payable within one year | 42/48 | €73,450 | €206,347 | +€132,897 | +180.9% |
| Trade debts | 44 | €35,928 | €64,747 | +€28,819 | +80.2% |
| Suppliers | 440/4 | €35,928 | €64,747 | +€28,819 | +80.2% |
| Taxes, remuneration and social security | 45 | €8,522 | €11,600 | +€3,077 | +36.1% |
| Taxes | 450/3 | €0 | - | = | |
| Remuneration and social security | 454/9 | €8,522 | €11,600 | +€3,077 | +36.1% |
| Other amounts payable | 47/48 | €29,000 | €130,000 | +€101,000 | +348.3% |
| Accrued charges and deferred income | 492/3 | €0 | - | = | |
| Non-recurring operating income | 76A | €0 | €1,315 | +€1,315 | |
| Remuneration, social security and pensions | 62 | €129,477 | €130,974 | +€1,497 | +1.2% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €62,637 | €68,149 | +€5,512 | +8.8% |
| Write-downs on stocks, contracts in progress and trade receivables: additions (reversals) | 631/4 | €0 | - | = | |
| Other operating charges | 640/8 | €32,897 | €25,438 | -€7,459 | -22.7% |
| Gross operating margin | 9900 | €299,137 | €299,640 | +€503 | +0.2% |
| Operating profit (loss) | 9901 | €74,126 | €75,079 | +€953 | +1.3% |
| Financial income | 75/76B | €13,785 | €10,814 | -€2,971 | -21.6% |
| Recurring financial income | 75 | €13,785 | €10,814 | -€2,971 | -21.6% |
| Financial charges | 65/66B | €6,799 | €3,456 | -€3,342 | -49.2% |
| Recurring financial charges | 65 | €6,799 | €3,456 | -€3,342 | -49.2% |
| Profit (loss) for the period before taxes | 9903 | €81,112 | €82,436 | +€1,324 | +1.6% |
| Transfer from deferred taxes | 780 | €4,876 | €4,851 | -€25 | -0.5% |
| Income taxes | 67/77 | €27,757 | €27,319 | -€438 | -1.6% |
| Profit (loss) for the period | 9904 | €58,231 | €59,968 | +€1,737 | +3.0% |
| Transfer from tax-exempt reserves | 789 | €11,607 | €11,548 | -€59 | -0.5% |
| Profit (loss) for the period to be appropriated | 9905 | €69,838 | €71,516 | +€1,678 | +2.4% |
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 12 October 2026 via checked.be.