Va Bene: 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.
Va Bene
Largest movements
- Cash +€32,214
up €32,214 (+350.0%), from €9,203 to €41,417
mainly Net result for the year (+€34,811) and Tax, wage and social debts (+€4,191)
- Tangible fixed assets +€5,836
up €5,836 (+183.0%), from €3,190 to €9,026
of which Furniture and vehicles: +€6,517
- Deferred charges and accrued income +€3,213
up €3,213 (+95.1%), from €3,379 to €6,592
- Receivables within one year -€2,979
down €2,979 (-15.0%), from €19,914 to €16,934
of which Trade receivables: -€2,824
- Profit (loss) carried forward +€33,978
up €33,978 (+213.0%), from €15,951 to €49,929
- Tax, wage and social debts +€4,191
up €4,191 (+25.6%), from €16,386 to €20,578
- Gross operating margin +€25,349
up €25,349 (+112.0%), from €22,626 to €47,976
- Taxes +€5,654
up €5,654 (+125.9%), from €4,491 to €10,144
- Depreciation +€1,258
up €1,258 (+591.7%), from €213 to €1,470
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.
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.
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €35,686 | €73,970 | +€38,284 | +107.3% |
| Fixed assets | 21/28 | €3,190 | €9,026 | +€5,836 | +183.0% |
| Tangible fixed assets | 22/27 | €3,190 | €9,026 | +€5,836 | +183.0% |
| Plant, machinery and equipment | 23 | €3,190 | €2,510 | -€681 | -21.3% |
| Furniture and vehicles | 24 | - | €6,517 | +€6,517 | |
| Current assets | 29/58 | €32,496 | €64,944 | +€32,448 | +99.9% |
| Amounts receivable within one year | 40/41 | €19,914 | €16,934 | -€2,979 | -15.0% |
| Trade receivables | 40 | €19,697 | €16,874 | -€2,824 | -14.3% |
| Other amounts receivable | 41 | €216 | €61 | -€156 | -72.0% |
| Cash at bank and in hand | 54/58 | €9,203 | €41,417 | +€32,214 | +350.0% |
| Deferred charges and accrued income | 490/1 | €3,379 | €6,592 | +€3,213 | +95.1% |
| Total equity and liabilities | 10/49 | €35,686 | €73,970 | +€38,284 | +107.3% |
| Equity | 10/15 | €18,451 | €52,429 | +€33,978 | +184.2% |
| Contributions | 10/11 | €2,500 | €2,500 | = | 0.0% |
| Profit (loss) carried forward | 14 | €15,951 | €49,929 | +€33,978 | +213.0% |
| Amounts payable | 17/49 | €17,235 | €21,541 | +€4,306 | +25.0% |
| Amounts payable within one year | 42/48 | €17,235 | €21,541 | +€4,306 | +25.0% |
| Trade debts | 44 | - | €405 | +€405 | |
| Suppliers | 440/4 | - | €405 | +€405 | |
| Taxes, remuneration and social security | 45 | €16,386 | €20,578 | +€4,191 | +25.6% |
| Taxes | 450/3 | €16,386 | €20,578 | +€4,191 | +25.6% |
| Other amounts payable | 47/48 | €849 | €558 | -€291 | -34.3% |
| Remuneration, social security and pensions | 62 | €250 | €0 | -€250 | -100.0% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €213 | €1,470 | +€1,258 | +591.7% |
| Other operating charges | 640/8 | €118 | €444 | +€326 | +275.6% |
| Gross operating margin | 9900 | €22,626 | €47,976 | +€25,349 | +112.0% |
| Operating profit (loss) | 9901 | €22,046 | €46,062 | +€24,016 | +108.9% |
| Financial income | 75/76B | - | €36 | +€36 | |
| Recurring financial income | 75 | - | €36 | +€36 | |
| Financial charges | 65/66B | €745 | €1,141 | +€396 | +53.1% |
| Recurring financial charges | 65 | €745 | €1,141 | +€396 | +53.1% |
| Profit (loss) for the period before taxes | 9903 | €21,300 | €44,956 | +€23,656 | +111.1% |
| Income taxes | 67/77 | €4,491 | €10,144 | +€5,654 | +125.9% |
| Profit (loss) for the period | 9904 | €16,810 | €34,811 | +€18,002 | +107.1% |
| Profit (loss) for the period to be appropriated | 9905 | €16,810 | €34,811 | +€18,002 | +107.1% |
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 9 October 2026 via checked.be.