VROMMAN SYSTEM: 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.
VROMMAN SYSTEM
Largest movements
- Tangible fixed assets -€146,244
down €146,244 (-5.7%), from €2.6m to €2.4m
of which Land and buildings: -€141,109
- Receivables within one year +€28,667
up €28,667 (+163.8%), from €17,500 to €46,167
of which Trade receivables: +€37,667
- Debts after one year -€237,000
down €237,000 (-12.3%), from €1.9m to €1.7m
- Profit (loss) carried forward +€87,206
up €87,206 (+36.7%), from €237,324 to €324,530
- Gross operating margin +€43,318
up €43,318 (+15.4%), from €280,743 to €324,062
- Write-downs -€26,435
down €26,435 (-100.0%), from €26,435 to €0
- Other operating charges +€19,288
up €19,288 (+88.6%), from €21,773 to €41,060
- Taxes +€13,845
up €13,845, from €0 to €13,845
- Depreciation -€5,739
down €5,739 (-3.8%), from €151,983 to €146,244
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 | €2,623,579 | €2,509,755 | -€113,825 | -4.3% |
| Fixed assets | 21/28 | €2,571,149 | €2,424,905 | -€146,244 | -5.7% |
| Tangible fixed assets | 22/27 | €2,571,149 | €2,424,905 | -€146,244 | -5.7% |
| Land and buildings | 22 | €2,521,309 | €2,380,199 | -€141,109 | -5.6% |
| Plant, machinery and equipment | 23 | €49,841 | €44,706 | -€5,135 | -10.3% |
| Current assets | 29/58 | €52,430 | €84,849 | +€32,419 | +61.8% |
| Amounts receivable within one year | 40/41 | €17,500 | €46,167 | +€28,667 | +163.8% |
| Trade receivables | 40 | €8,500 | €46,167 | +€37,667 | +443.1% |
| Other amounts receivable | 41 | €9,000 | €0 | -€9,000 | -100.0% |
| Cash at bank and in hand | 54/58 | €34,930 | €38,683 | +€3,753 | +10.7% |
| Total equity and liabilities | 10/49 | €2,623,579 | €2,509,755 | -€113,825 | -4.3% |
| Equity | 10/15 | €303,141 | €390,348 | +€87,206 | +28.8% |
| Contributions | 10/11 | €61,500 | €61,500 | = | 0.0% |
| Capital | 10 | €61,500 | €61,500 | = | 0.0% |
| Issued capital | 100 | €61,500 | €61,500 | = | 0.0% |
| Reserves | 13 | €4,317 | €4,317 | = | 0.0% |
| Non-distributable reserves | 130/1 | €4,317 | €4,317 | = | 0.0% |
| Legal reserve | 130 | €4,317 | €4,317 | = | 0.0% |
| Profit (loss) carried forward | 14 | €237,324 | €324,530 | +€87,206 | +36.7% |
| Amounts payable | 17/49 | €2,320,438 | €2,119,407 | -€201,031 | -8.7% |
| Amounts payable after more than one year | 17 | €1,919,270 | €1,682,270 | -€237,000 | -12.3% |
| Financial debts | 170/4 | €1,919,270 | €1,682,270 | -€237,000 | -12.3% |
| Amounts payable within one year | 42/48 | €392,669 | €420,138 | +€27,469 | +7.0% |
| Current portion of amounts payable after more than one year | 42 | €232,707 | €237,000 | +€4,293 | +1.8% |
| Trade debts | 44 | €93,733 | €98,325 | +€4,592 | +4.9% |
| Suppliers | 440/4 | €93,733 | €98,325 | +€4,592 | +4.9% |
| Taxes, remuneration and social security | 45 | €10,551 | €29,135 | +€18,584 | +176.1% |
| Taxes | 450/3 | €10,551 | €29,135 | +€18,584 | +176.1% |
| Other amounts payable | 47/48 | €55,678 | €55,678 | = | 0.0% |
| Accrued charges and deferred income | 492/3 | €8,500 | €17,000 | +€8,500 | +100.0% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €151,983 | €146,244 | -€5,739 | -3.8% |
| Write-downs on stocks, contracts in progress and trade receivables: additions (reversals) | 631/4 | €26,435 | €0 | -€26,435 | -100.0% |
| Provisions for liabilities and charges: additions (uses and reversals) | 635/8 | €8,500 | €8,500 | = | 0.0% |
| Other operating charges | 640/8 | €21,773 | €41,060 | +€19,288 | +88.6% |
| Gross operating margin | 9900 | €280,743 | €324,062 | +€43,318 | +15.4% |
| Operating profit (loss) | 9901 | €72,053 | €128,257 | +€56,205 | +78.0% |
| Financial income | 75/76B | - | €0 | +€0 | |
| Recurring financial income | 75 | - | €0 | +€0 | |
| Financial charges | 65/66B | €22,870 | €27,206 | +€4,336 | +19.0% |
| Recurring financial charges | 65 | €22,870 | €27,206 | +€4,336 | +19.0% |
| Profit (loss) for the period before taxes | 9903 | €49,182 | €101,051 | +€51,869 | +105.5% |
| Income taxes | 67/77 | €0 | €13,845 | +€13,845 | |
| Profit (loss) for the period | 9904 | €49,182 | €87,206 | +€38,024 | +77.3% |
| Profit (loss) for the period to be appropriated | 9905 | €49,182 | €87,206 | +€38,024 | +77.3% |
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 7 October 2026 via checked.be.