VROONEN Beheer: 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.
VROONEN Beheer
Largest movements
- Financial fixed assets +€2.0m
new in 2025: €2.0m
- Cash -€265,739
down €265,739 (-98.7%), from €269,130 to €3,391
mainly Investment in fixed assets (net) (-€2.0m) and Receivables within one year (-€147,771)
- Receivables within one year +€147,771
up €147,771 (+1,284%), from €11,506 to €159,277
of which Other amounts receivable: +€144,944
- Tangible fixed assets -€44,771
down €44,771 (-25.9%), from €172,775 to €128,004
- Other debts +€1.8m
new in 2025: €1.8m
- Reserves +€43,991
up €43,991 (+17.5%), from €251,042 to €295,033
of which Distributable reserves: +€43,991
- Debts after one year -€31,390
down €31,390 (-47.6%), from €65,877 to €34,487
- Gross operating margin +€13,382
up €13,382 (+12.0%), from €111,239 to €124,621
- Taxes +€10,101
up €10,101 (+118%), from €8,586 to €18,687
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 | €453,411 | €2,240,672 | +€1.8m | +394% |
| Fixed assets | 21/28 | €172,775 | €2,078,004 | +€1.9m | +1,103% |
| Tangible fixed assets | 22/27 | €172,775 | €128,004 | -€44,771 | -25.9% |
| Land and buildings | 22 | €172,775 | €128,004 | -€44,771 | -25.9% |
| Financial fixed assets | 28 | - | €1,950,000 | +€2.0m | |
| Current assets | 29/58 | €280,636 | €162,668 | -€117,968 | -42.0% |
| Amounts receivable within one year | 40/41 | €11,506 | €159,277 | +€147,771 | +1,284% |
| Trade receivables | 40 | €6,036 | €8,863 | +€2,827 | +46.8% |
| Other amounts receivable | 41 | €5,470 | €150,414 | +€144,944 | +2,650% |
| Cash at bank and in hand | 54/58 | €269,130 | €3,391 | -€265,739 | -98.7% |
| Total equity and liabilities | 10/49 | €453,411 | €2,240,672 | +€1.8m | +394% |
| Equity | 10/15 | €322,063 | €366,054 | +€43,991 | +13.7% |
| Contributions | 10/11 | €71,021 | €71,021 | = | 0.0% |
| Capital | 10 | €71,021 | €71,021 | = | 0.0% |
| Issued capital | 100 | €71,021 | €71,021 | = | 0.0% |
| Reserves | 13 | €251,042 | €295,033 | +€43,991 | +17.5% |
| Non-distributable reserves | 130/1 | €7,102 | €7,102 | = | 0.0% |
| Legal reserve | 130 | €7,102 | €7,102 | = | 0.0% |
| Distributable reserves | 133 | €243,940 | €287,931 | +€43,991 | +18.0% |
| Amounts payable | 17/49 | €131,348 | €1,874,618 | +€1.7m | +1,327% |
| Amounts payable after more than one year | 17 | €65,877 | €34,487 | -€31,390 | -47.6% |
| Financial debts | 170/4 | €65,877 | €34,487 | -€31,390 | -47.6% |
| Amounts payable within one year | 42/48 | €55,801 | €1,830,351 | +€1.8m | +3,180% |
| Current portion of amounts payable after more than one year | 42 | €30,970 | €31,390 | +€420 | +1.4% |
| Trade debts | 44 | €36 | €40 | +€4 | +11.1% |
| Suppliers | 440/4 | €36 | €40 | +€4 | +11.1% |
| Advances received on contracts in progress | 46 | €17,510 | €20,330 | +€2,820 | +16.1% |
| Taxes, remuneration and social security | 45 | €7,285 | €12,068 | +€4,783 | +65.7% |
| Taxes | 450/3 | €7,285 | €12,068 | +€4,783 | +65.7% |
| Other amounts payable | 47/48 | - | €1,766,523 | +€1.8m | |
| Accrued charges and deferred income | 492/3 | €9,670 | €9,780 | +€110 | +1.1% |
| Non-recurring operating income | 76A | - | €834 | +€834 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €46,547 | €45,605 | -€942 | -2.0% |
| Other operating charges | 640/8 | €14,256 | €14,695 | +€439 | +3.1% |
| Gross operating margin | 9900 | €111,239 | €124,621 | +€13,382 | +12.0% |
| Operating profit (loss) | 9901 | €50,436 | €64,321 | +€13,885 | +27.5% |
| Financial charges | 65/66B | €2,060 | €1,643 | -€417 | -20.2% |
| Recurring financial charges | 65 | €2,060 | €1,643 | -€417 | -20.2% |
| Profit (loss) for the period before taxes | 9903 | €48,376 | €62,678 | +€14,302 | +29.6% |
| Income taxes | 67/77 | €8,586 | €18,687 | +€10,101 | +118% |
| Profit (loss) for the period | 9904 | €39,790 | €43,991 | +€4,201 | +10.6% |
| Profit (loss) for the period to be appropriated | 9905 | €39,790 | €43,991 | +€4,201 | +10.6% |
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 21 October 2026 via checked.be.