VA-BI: 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-BI
Largest movements
- Receivables within one year -€19,046
down €19,046 (-88.4%), from €21,546 to €2,500
of which Trade receivables: -€18,156
- Tangible fixed assets -€13,878
down €13,878 (-10.1%), from €137,447 to €123,569
of which Land and buildings: -€13,521
- Other debts -€18,941
down €18,941 (-19.0%), from €99,662 to €80,721
- Debts after one year -€11,442
down €11,442 (-48.3%), from €23,690 to €12,248
- Tax, wage and social debts -€5,121
down €5,121 (-95.7%), from €5,350 to €229
- Profit (loss) carried forward +€4,130
up €4,130 (+16.8%), from -€24,635 to -€20,506
- Current portion of long-term debt -€3,756
down €3,756 (-24.7%), from €15,197 to €11,442
- Depreciation -€3,010
down €3,010 (-17.8%), from €16,888 to €13,878
- Gross operating margin +€625
up €625 (+2.9%), from €21,853 to €22,479
- Financial charges +€269
up €269 (+11.2%), from €2,407 to €2,676
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 | €162,941 | €128,157 | -€34,784 | -21.3% |
| Fixed assets | 21/28 | €137,892 | €123,569 | -€14,323 | -10.4% |
| Tangible fixed assets | 22/27 | €137,447 | €123,569 | -€13,878 | -10.1% |
| Land and buildings | 22 | €137,091 | €123,569 | -€13,521 | -9.9% |
| Furniture and vehicles | 24 | €356 | - | -€356 | |
| Financial fixed assets | 28 | €445 | - | -€445 | |
| Current assets | 29/58 | €25,049 | €4,588 | -€20,461 | -81.7% |
| Amounts receivable within one year | 40/41 | €21,546 | €2,500 | -€19,046 | -88.4% |
| Trade receivables | 40 | €20,656 | €2,500 | -€18,156 | -87.9% |
| Other amounts receivable | 41 | €890 | - | -€890 | |
| Cash at bank and in hand | 54/58 | €1,831 | €924 | -€907 | -49.5% |
| Deferred charges and accrued income | 490/1 | €1,672 | €1,164 | -€508 | -30.4% |
| Total equity and liabilities | 10/49 | €162,941 | €128,157 | -€34,784 | -21.3% |
| Equity | 10/15 | €13,115 | €17,244 | +€4,130 | +31.5% |
| Contributions | 10/11 | €19,000 | €19,000 | = | 0.0% |
| Reserves | 13 | €18,750 | €18,750 | = | 0.0% |
| Tax-exempt reserves | 132 | €18,750 | €18,750 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€24,635 | -€20,506 | +€4,130 | +16.8% |
| Amounts payable | 17/49 | €149,826 | €110,913 | -€38,914 | -26.0% |
| Amounts payable after more than one year | 17 | €23,690 | €12,248 | -€11,442 | -48.3% |
| Financial debts | 170/4 | €23,690 | €12,248 | -€11,442 | -48.3% |
| Amounts payable within one year | 42/48 | €126,136 | €98,664 | -€27,472 | -21.8% |
| Current portion of amounts payable after more than one year | 42 | €15,197 | €11,442 | -€3,756 | -24.7% |
| Trade debts | 44 | €5,927 | €6,273 | +€345 | +5.8% |
| Suppliers | 440/4 | €5,927 | €6,273 | +€345 | +5.8% |
| Taxes, remuneration and social security | 45 | €5,350 | €229 | -€5,121 | -95.7% |
| Taxes | 450/3 | €5,350 | €229 | -€5,121 | -95.7% |
| Other amounts payable | 47/48 | €99,662 | €80,721 | -€18,941 | -19.0% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €16,888 | €13,878 | -€3,010 | -17.8% |
| Other operating charges | 640/8 | €1,890 | €1,795 | -€94 | -5.0% |
| Gross operating margin | 9900 | €21,853 | €22,479 | +€625 | +2.9% |
| Operating profit (loss) | 9901 | €3,076 | €6,805 | +€3,730 | +121% |
| Financial income | 75/76B | €1 | - | -€1 | |
| Recurring financial income | 75 | €1 | - | -€1 | |
| Financial charges | 65/66B | €2,407 | €2,676 | +€269 | +11.2% |
| Recurring financial charges | 65 | €2,407 | €2,676 | +€269 | +11.2% |
| Profit (loss) for the period before taxes | 9903 | €670 | €4,130 | +€3,460 | +516% |
| Profit (loss) for the period | 9904 | €670 | €4,130 | +€3,460 | +516% |
| Profit (loss) for the period to be appropriated | 9905 | €670 | €4,130 | +€3,460 | +516% |
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 23 October 2026 via checked.be.