V & V 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.
V & V BEHEER
Largest movements
No asset line moved by more than 1% of the balance sheet total.
- Reserves -€7,235
down €7,235 (-12.9%), from €56,234 to €48,999
of which Distributable reserves: -€7,235
- Other debts +€7,166
up €7,166 (+3.0%), from €237,977 to €245,143
- Gross operating margin +€1,824
up €1,824 (+32.6%), from -€5,597 to -€3,773
- Financial charges +€1,302
up €1,302 (+21.9%), from €5,944 to €7,246
- Other operating charges -€171
down €171 (-25.2%), from €678 to €507
- Financial income -€67
down €67 (-1.5%), from €4,358 to €4,291
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 | €307,734 | €307,433 | -€302 | -0.1% |
| Fixed assets | 21/28 | €5,080 | €5,080 | = | 0.0% |
| Financial fixed assets | 28 | €5,080 | €5,080 | = | 0.0% |
| Current assets | 29/58 | €302,654 | €302,353 | -€302 | -0.1% |
| Amounts receivable after more than one year | 29 | €298,000 | €298,000 | = | 0.0% |
| Other amounts receivable | 291 | €298,000 | €298,000 | = | 0.0% |
| Amounts receivable within one year | 40/41 | €197 | - | -€197 | |
| Trade receivables | 40 | €197 | - | -€197 | |
| Cash at bank and in hand | 54/58 | €99 | €61 | -€37 | -37.8% |
| Deferred charges and accrued income | 490/1 | €4,358 | €4,291 | -€67 | -1.5% |
| Total equity and liabilities | 10/49 | €307,734 | €307,433 | -€302 | -0.1% |
| Equity | 10/15 | €62,634 | €55,399 | -€7,235 | -11.6% |
| Contributions | 10/11 | €6,400 | €6,400 | = | 0.0% |
| Reserves | 13 | €56,234 | €48,999 | -€7,235 | -12.9% |
| Tax-exempt reserves | 132 | €2,293 | €2,293 | = | 0.0% |
| Distributable reserves | 133 | €53,941 | €46,706 | -€7,235 | -13.4% |
| Amounts payable | 17/49 | €245,100 | €252,034 | +€6,934 | +2.8% |
| Amounts payable within one year | 42/48 | €241,562 | €248,409 | +€6,847 | +2.8% |
| Trade debts | 44 | €3,585 | €3,266 | -€319 | -8.9% |
| Suppliers | 440/4 | €3,585 | €3,266 | -€319 | -8.9% |
| Other amounts payable | 47/48 | €237,977 | €245,143 | +€7,166 | +3.0% |
| Accrued charges and deferred income | 492/3 | €3,538 | €3,624 | +€86 | +2.4% |
| Other operating charges | 640/8 | €678 | €507 | -€171 | -25.2% |
| Gross operating margin | 9900 | -€5,597 | -€3,773 | +€1,824 | +32.6% |
| Operating profit (loss) | 9901 | -€6,275 | -€4,281 | +€1,994 | +31.8% |
| Financial income | 75/76B | €4,358 | €4,291 | -€67 | -1.5% |
| Recurring financial income | 75 | €4,358 | €4,291 | -€67 | -1.5% |
| Financial charges | 65/66B | €5,944 | €7,246 | +€1,302 | +21.9% |
| Recurring financial charges | 65 | €5,944 | €7,246 | +€1,302 | +21.9% |
| Profit (loss) for the period before taxes | 9903 | -€7,861 | -€7,235 | +€626 | +8.0% |
| Profit (loss) for the period | 9904 | -€7,861 | -€7,235 | +€626 | +8.0% |
| Profit (loss) for the period to be appropriated | 9905 | -€7,861 | -€7,235 | +€626 | +8.0% |
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 15 October 2026 via checked.be.