V.V.A Concept STORE: 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.V.A Concept STORE
Largest movements
- Cash +€19,230
up €19,230 (+138%), from €13,900 to €33,130
mainly Net result for the year (+€31,469) and Tax, wage and social debts (+€7,923)
- Stocks and contracts +€15,589
up €15,589 (+45.5%), from €34,240 to €49,829
- Receivables within one year -€5,064
down €5,064 (-20.3%), from €24,884 to €19,820
of which Trade receivables: -€5,229
- Financial fixed assets +€1,350
new in 2025: €1,350
- Profit (loss) carried forward +€31,469
up €31,469 (+275%), from €11,424 to €42,893
- Tax, wage and social debts +€7,923
up €7,923 (+108%), from €7,323 to €15,246
of which Taxes: +€9,323
- Trade debts -€7,079
down €7,079 (-29.9%), from €23,714 to €16,635
- Other debts -€1,559
down €1,559 (-5.1%), from €30,814 to €29,255
- Gross operating margin +€45,483
up €45,483 (+6,850%), from €664 to €46,147
- Taxes +€11,763
new in 2025: €11,763
- Other operating charges +€1,192
up €1,192 (+207%), from €577 to €1,769
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 | €73,375 | €104,129 | +€30,754 | +41.9% |
| Fixed assets | 21/28 | €352 | €1,350 | +€999 | +284% |
| Tangible fixed assets | 22/27 | €352 | - | -€352 | |
| Land and buildings | 22 | €352 | - | -€352 | |
| Financial fixed assets | 28 | - | €1,350 | +€1,350 | |
| Current assets | 29/58 | €73,024 | €102,779 | +€29,755 | +40.7% |
| Stocks and contracts in progress | 3 | €34,240 | €49,829 | +€15,589 | +45.5% |
| Stocks | 30/36 | €34,240 | €49,829 | +€15,589 | +45.5% |
| Amounts receivable within one year | 40/41 | €24,884 | €19,820 | -€5,064 | -20.3% |
| Trade receivables | 40 | €24,415 | €19,186 | -€5,229 | -21.4% |
| Other amounts receivable | 41 | €469 | €635 | +€166 | +35.4% |
| Cash at bank and in hand | 54/58 | €13,900 | €33,130 | +€19,230 | +138% |
| Total equity and liabilities | 10/49 | €73,375 | €104,129 | +€30,754 | +41.9% |
| Equity | 10/15 | €11,524 | €42,993 | +€31,469 | +273% |
| Contributions | 10/11 | €100 | €100 | = | 0.0% |
| Contributions outside capital | 11 | €100 | €100 | = | 0.0% |
| Share premium | 1100/10 | €100 | €100 | = | 0.0% |
| Profit (loss) carried forward | 14 | €11,424 | €42,893 | +€31,469 | +275% |
| Amounts payable | 17/49 | €61,851 | €61,136 | -€715 | -1.2% |
| Amounts payable within one year | 42/48 | €61,851 | €61,136 | -€715 | -1.2% |
| Trade debts | 44 | €23,714 | €16,635 | -€7,079 | -29.9% |
| Suppliers | 440/4 | €23,714 | €16,635 | -€7,079 | -29.9% |
| Taxes, remuneration and social security | 45 | €7,323 | €15,246 | +€7,923 | +108% |
| Taxes | 450/3 | €5,923 | €15,246 | +€9,323 | +157% |
| Remuneration and social security | 454/9 | €1,400 | - | -€1,400 | |
| Other amounts payable | 47/48 | €30,814 | €29,255 | -€1,559 | -5.1% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €428 | €352 | -€76 | -17.8% |
| Other operating charges | 640/8 | €577 | €1,769 | +€1,192 | +207% |
| Gross operating margin | 9900 | €664 | €46,147 | +€45,483 | +6,850% |
| Operating profit (loss) | 9901 | -€341 | €44,027 | +€44,368 | |
| Financial income | 75/76B | €9 | €18 | +€10 | +110% |
| Recurring financial income | 75 | €9 | €18 | +€10 | +110% |
| Financial charges | 65/66B | €698 | €813 | +€115 | +16.4% |
| Recurring financial charges | 65 | €698 | €813 | +€115 | +16.4% |
| Profit (loss) for the period before taxes | 9903 | -€1,030 | €43,232 | +€44,262 | |
| Income taxes | 67/77 | - | €11,763 | +€11,763 | |
| Profit (loss) for the period | 9904 | -€1,030 | €31,469 | +€32,499 | |
| Profit (loss) for the period to be appropriated | 9905 | -€1,030 | €31,469 | +€32,499 |
Source: filed annual accounts (NBB), financial years ended 30 June 2024 and 30 June 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 20 October 2026 via checked.be.