V & A technics: 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.
V & A technics
Largest movements
- Tangible fixed assets -€2,498
no longer reported in 2026 (was €2,498)
- Profit (loss) carried forward -€7,424
down €7,424 (-12.1%), from €61,182 to €53,758
- Tax, wage and social debts +€3,713
up €3,713 (+229%), from €1,619 to €5,331
of which Remuneration and social security: +€2,500
- Other operating charges +€6,415
up €6,415 (+823%), from €779 to €7,194
- Gross operating margin -€4,695
down €4,695, from €4,545 to -€150
- Depreciation -€1,142
no longer reported in 2026 (was €1,142)
- Taxes -€592
no longer reported in 2026 (was €592)
From the 2025 result to the 2026 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 2025 and 2026 balance sheets and the 2026 result: not a filed cash-flow statement. It shows where the money came from and went.
Every line side by side
| Line | Code | 2025 | 2026 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €71,062 | €67,400 | -€3,663 | -5.2% |
| Fixed assets | 21/28 | €2,648 | - | -€2,648 | |
| Tangible fixed assets | 22/27 | €2,498 | - | -€2,498 | |
| Furniture and vehicles | 24 | €2,498 | - | -€2,498 | |
| Financial fixed assets | 28 | €150 | - | -€150 | |
| Current assets | 29/58 | €68,414 | €67,400 | -€1,015 | -1.5% |
| Amounts receivable within one year | 40/41 | €63,541 | €63,035 | -€506 | -0.8% |
| Trade receivables | 40 | €3,947 | €4,326 | +€379 | +9.6% |
| Other amounts receivable | 41 | €59,594 | €58,709 | -€885 | -1.5% |
| Cash at bank and in hand | 54/58 | €3,890 | €3,567 | -€323 | -8.3% |
| Deferred charges and accrued income | 490/1 | €983 | €798 | -€185 | -18.8% |
| Total equity and liabilities | 10/49 | €71,062 | €67,400 | -€3,663 | -5.2% |
| Equity | 10/15 | €69,242 | €61,818 | -€7,424 | -10.7% |
| Contributions | 10/11 | €6,200 | €6,200 | = | 0.0% |
| Reserves | 13 | €1,860 | €1,860 | = | 0.0% |
| Non-distributable reserves | 130/1 | €1,860 | €1,860 | = | 0.0% |
| Reserves not available under the articles | 1311 | €1,860 | €1,860 | = | 0.0% |
| Profit (loss) carried forward | 14 | €61,182 | €53,758 | -€7,424 | -12.1% |
| Amounts payable | 17/49 | €1,820 | €5,581 | +€3,761 | +207% |
| Amounts payable within one year | 42/48 | €1,820 | €5,581 | +€3,761 | +207% |
| Trade debts | 44 | €202 | €250 | +€48 | +23.9% |
| Suppliers | 440/4 | €202 | €250 | +€48 | +23.9% |
| Taxes, remuneration and social security | 45 | €1,619 | €5,331 | +€3,713 | +229% |
| Taxes | 450/3 | €1,619 | €2,831 | +€1,213 | +74.9% |
| Remuneration and social security | 454/9 | - | €2,500 | +€2,500 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €1,142 | - | -€1,142 | |
| Other operating charges | 640/8 | €779 | €7,194 | +€6,415 | +823% |
| Gross operating margin | 9900 | €4,545 | -€150 | -€4,695 | |
| Operating profit (loss) | 9901 | €2,624 | -€7,344 | -€9,968 | |
| Financial income | 75/76B | €40 | €0 | -€40 | -99.9% |
| Recurring financial income | 75 | €40 | €0 | -€40 | -99.9% |
| Financial charges | 65/66B | €70 | €80 | +€10 | +13.8% |
| Recurring financial charges | 65 | €70 | €80 | +€10 | +13.8% |
| Profit (loss) for the period before taxes | 9903 | €2,594 | -€7,424 | -€10,018 | |
| Income taxes | 67/77 | €592 | - | -€592 | |
| Profit (loss) for the period | 9904 | €2,002 | -€7,424 | -€9,426 | |
| Profit (loss) for the period to be appropriated | 9905 | €2,002 | -€7,424 | -€9,426 |
Source: filed annual accounts (NBB), financial years ended 31 March 2025 and 31 March 2026. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 14 October 2026 via checked.be.