VYCOM: 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.
What changed
VYCOM
NACE 82.990, Other business support services
fiscal year 2024 against 2025filed annual accounts (NBB)
Net result for the year
-€267,378
2024 · €636,727-€904,105
Equity
€2.7m
2024 · €2.9m-€267,378
Cash
-
2024 · €51,643-€51,643
Balance sheet total
€7.9m
2024 · €7.9m+€30,262
Largest movements
Assets
- Deferred charges and accrued income +€83,527
new in 2025: €83,527
Equity and liabilities
- Accrued charges and deferred income +€314,325
up €314,325 (+215.2%), from €146,035 to €460,360
- Profit (loss) carried forward -€267,378
down €267,378, from €0 to -€267,378
Income statement
- Financial income -€800,000
no longer reported in 2025 (was €800,000)
- Turnover +€249,500
new in 2025: €249,500
- Services and other goods +€201,344
new in 2025: €201,344
- Gross operating margin -€101,308
no longer reported in 2025 (was €101,308)
- Financial charges +€50,889
up €50,889 (+19.3%), from €263,488 to €314,377
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
€636,727
Turnover
+€249,500
Services and other goods
-€201,344
Other operating charges
-€64
Other operating items
-€101,308
Financial income
-€800,000
Financial charges
-€50,889
Result 2025
-€267,378
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
-€51,643
Investment
€0
Financing
€0
Cash 2024
€51,643
From operations (derived)
-€51,643
Net result for the year
-€267,378
Receivables after one year
+€3,726
Receivables within one year
-€2,104
Deferred charges and accrued income
-€83,527
Trade debts
-€14,497
Tax, wage and social debts
-€2,188
Accrued charges and deferred income
+€314,325
Cash 2025
€0
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €7,886,829 | €7,917,091 | +€30,262 | +0.4% |
| Fixed assets | 21/28 | €7,800,000 | €7,800,000 | = | 0.0% |
| Financial fixed assets | 28 | €7,800,000 | €7,800,000 | = | 0.0% |
| Affiliated companies | 280/1 | - | €7,800,000 | +€7.8m | |
| Participating interests | 280 | - | €7,800,000 | +€7.8m | |
| Current assets | 29/58 | €86,829 | €117,091 | +€30,262 | +34.9% |
| Amounts receivable after more than one year | 29 | €3,726 | - | -€3,726 | |
| Other amounts receivable | 291 | €3,726 | - | -€3,726 | |
| Amounts receivable within one year | 40/41 | €31,460 | €33,564 | +€2,104 | +6.7% |
| Trade receivables | 40 | €31,460 | €32,670 | +€1,210 | +3.8% |
| Other amounts receivable | 41 | - | €894 | +€894 | |
| Cash at bank and in hand | 54/58 | €51,643 | - | -€51,643 | |
| Deferred charges and accrued income | 490/1 | - | €83,527 | +€83,527 | |
| Total equity and liabilities | 10/49 | €7,886,829 | €7,917,091 | +€30,262 | +0.4% |
| Equity | 10/15 | €2,938,252 | €2,670,874 | -€267,378 | -9.1% |
| Contributions | 10/11 | €750,000 | €750,000 | = | 0.0% |
| Capital | 10 | €750,000 | €750,000 | = | 0.0% |
| Issued capital | 100 | €750,000 | €750,000 | = | 0.0% |
| Reserves | 13 | €2,188,252 | €2,188,252 | = | 0.0% |
| Non-distributable reserves | 130/1 | €75,000 | €75,000 | = | 0.0% |
| Legal reserve | 130 | €75,000 | €75,000 | = | 0.0% |
| Distributable reserves | 133 | €2,113,252 | €2,113,252 | = | 0.0% |
| Profit (loss) carried forward | 14 | €0 | -€267,378 | -€267,378 | |
| Amounts payable | 17/49 | €4,948,577 | €5,246,217 | +€297,640 | +6.0% |
| Amounts payable after more than one year | 17 | €4,746,706 | €4,746,706 | = | 0.0% |
| Other amounts payable | 178/9 | €4,746,706 | €4,746,706 | = | 0.0% |
| Amounts payable within one year | 42/48 | €55,836 | €39,151 | -€16,685 | -29.9% |
| Trade debts | 44 | €53,648 | €39,151 | -€14,497 | -27.0% |
| Suppliers | 440/4 | €53,648 | €39,151 | -€14,497 | -27.0% |
| Taxes, remuneration and social security | 45 | €2,188 | - | -€2,188 | |
| Taxes | 450/3 | €2,188 | - | -€2,188 | |
| Accrued charges and deferred income | 492/3 | €146,035 | €460,360 | +€314,325 | +215.2% |
| Operating income | 70/76A | - | €249,500 | +€249,500 | |
| Turnover | 70 | - | €249,500 | +€249,500 | |
| Operating charges | 60/66A | - | €202,501 | +€202,501 | |
| Services and other goods | 61 | - | €201,344 | +€201,344 | |
| Other operating charges | 640/8 | €1,093 | €1,157 | +€64 | +5.9% |
| Gross operating margin | 9900 | €101,308 | - | -€101,308 | |
| Operating profit (loss) | 9901 | €100,215 | €46,999 | -€53,216 | -53.1% |
| Financial income | 75/76B | €800,000 | - | -€800,000 | |
| Recurring financial income | 75 | €800,000 | - | -€800,000 | |
| Financial charges | 65/66B | €263,488 | €314,377 | +€50,889 | +19.3% |
| Recurring financial charges | 65 | €263,488 | €314,377 | +€50,889 | +19.3% |
| Debt charges | 650 | - | €314,324 | +€314,324 | |
| Other financial charges | 652/9 | - | €53 | +€53 | |
| Profit (loss) for the period before taxes | 9903 | €636,727 | -€267,378 | -€904,105 | |
| Profit (loss) for the period | 9904 | €636,727 | -€267,378 | -€904,105 | |
| Profit (loss) for the period to be appropriated | 9905 | €636,727 | -€267,378 | -€904,105 |
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 5 October 2026 via checked.be.