V.B. CAR: 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.B. CAR
Largest movements
No asset line moved by more than 1% of the balance sheet total.
- Profit (loss) carried forward -€1,275
down €1,275 (-5.3%), from -€24,038 to -€25,314
- Other debts +€1,275
up €1,275 (+8.0%), from €15,979 to €17,254
- Gross operating margin -€162
down €162 (-18.0%), from -€900 to -€1,062
- Other operating charges +€150
up €150 (+235%), from €64 to €214
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
Cash or the result is not a separate line in both sets of accounts; the cash flow cannot be derived from them.
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Equity | 10/15 | -€15,979 | -€17,254 | -€1,275 | -8.0% |
| Contributions | 10/11 | €6,200 | €6,200 | = | 0.0% |
| Reserves | 13 | €1,859 | €1,859 | = | 0.0% |
| Non-distributable reserves | 130/1 | €1,859 | €1,859 | = | 0.0% |
| Reserves not available under the articles | 1311 | €1,859 | €1,859 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€24,038 | -€25,314 | -€1,275 | -5.3% |
| Amounts payable | 17/49 | €15,979 | €17,254 | +€1,275 | +8.0% |
| Amounts payable within one year | 42/48 | €15,979 | €17,254 | +€1,275 | +8.0% |
| Other amounts payable | 47/48 | €15,979 | €17,254 | +€1,275 | +8.0% |
| Other operating charges | 640/8 | €64 | €214 | +€150 | +235% |
| Gross operating margin | 9900 | -€900 | -€1,062 | -€162 | -18.0% |
| Operating profit (loss) | 9901 | -€964 | -€1,275 | -€312 | -32.3% |
| Profit (loss) for the period before taxes | 9903 | -€964 | -€1,275 | -€312 | -32.3% |
| Profit (loss) for the period | 9904 | -€964 | -€1,275 | -€312 | -32.3% |
| Profit (loss) for the period to be appropriated | 9905 | -€964 | -€1,275 | -€312 | -32.3% |
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 24 October 2026 via checked.be.