VA COMPANY: 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 COMPANY
Largest movements
- Cash +€5,521
up €5,521 (+141.9%), from €3,892 to €9,413
mainly Net result for the year (+€10,952) and Depreciation (+€8,988)
- Receivables within one year +€5,055
up €5,055 (+101.8%), from €4,968 to €10,022
of which Trade receivables: +€7,008
- Tangible fixed assets -€4,353
down €4,353 (-14.5%), from €30,033 to €25,680
of which Furniture and vehicles: -€4,745
- Profit (loss) carried forward +€10,952
up €10,952 (+66.6%), from €16,451 to €27,404
- Trade debts -€6,602
down €6,602 (-46.5%), from €14,185 to €7,583
- Tax, wage and social debts +€3,915
up €3,915 (+94.1%), from €4,161 to €8,076
- Other debts -€1,626
down €1,626 (-67.0%), from €2,427 to €801
- Gross operating margin +€4,700
up €4,700 (+21.8%), from €21,538 to €26,238
- Depreciation +€4,646
up €4,646 (+107.0%), from €4,342 to €8,988
- Financial charges +€320
up €320 (+179.1%), from €179 to €499
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 | €39,225 | €45,864 | +€6,640 | +16.9% |
| Fixed assets | 21/28 | €30,033 | €25,680 | -€4,353 | -14.5% |
| Tangible fixed assets | 22/27 | €30,033 | €25,680 | -€4,353 | -14.5% |
| Plant, machinery and equipment | 23 | €21,928 | €22,320 | +€392 | +1.8% |
| Furniture and vehicles | 24 | €8,106 | €3,360 | -€4,745 | -58.5% |
| Current assets | 29/58 | €9,191 | €20,184 | +€10,993 | +119.6% |
| Amounts receivable within one year | 40/41 | €4,968 | €10,022 | +€5,055 | +101.8% |
| Trade receivables | 40 | €1,500 | €8,508 | +€7,008 | +467.2% |
| Other amounts receivable | 41 | €3,468 | €1,514 | -€1,953 | -56.3% |
| Cash at bank and in hand | 54/58 | €3,892 | €9,413 | +€5,521 | +141.9% |
| Deferred charges and accrued income | 490/1 | €332 | €748 | +€416 | +125.5% |
| Total equity and liabilities | 10/49 | €39,225 | €45,864 | +€6,640 | +16.9% |
| Equity | 10/15 | €18,451 | €29,404 | +€10,952 | +59.4% |
| Contributions | 10/11 | €2,000 | €2,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €16,451 | €27,404 | +€10,952 | +66.6% |
| Amounts payable | 17/49 | €20,773 | €16,460 | -€4,313 | -20.8% |
| Amounts payable within one year | 42/48 | €20,773 | €16,460 | -€4,313 | -20.8% |
| Trade debts | 44 | €14,185 | €7,583 | -€6,602 | -46.5% |
| Suppliers | 440/4 | €14,185 | €7,583 | -€6,602 | -46.5% |
| Taxes, remuneration and social security | 45 | €4,161 | €8,076 | +€3,915 | +94.1% |
| Taxes | 450/3 | €4,161 | €8,076 | +€3,915 | +94.1% |
| Other amounts payable | 47/48 | €2,427 | €801 | -€1,626 | -67.0% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €4,342 | €8,988 | +€4,646 | +107.0% |
| Other operating charges | 640/8 | €909 | €786 | -€123 | -13.5% |
| Non-recurring operating charges | 66A | - | €1,101 | +€1,101 | |
| Gross operating margin | 9900 | €21,538 | €26,238 | +€4,700 | +21.8% |
| Operating profit (loss) | 9901 | €16,288 | €15,363 | -€925 | -5.7% |
| Financial income | 75/76B | €9 | €3 | -€6 | -70.0% |
| Recurring financial income | 75 | €9 | €3 | -€6 | -70.0% |
| Financial charges | 65/66B | €179 | €499 | +€320 | +179.1% |
| Recurring financial charges | 65 | €179 | €499 | +€320 | +179.1% |
| Profit (loss) for the period before taxes | 9903 | €16,118 | €14,867 | -€1,251 | -7.8% |
| Income taxes | 67/77 | €4,161 | €3,915 | -€246 | -5.9% |
| Profit (loss) for the period | 9904 | €11,957 | €10,952 | -€1,005 | -8.4% |
| Profit (loss) for the period to be appropriated | 9905 | €11,957 | €10,952 | -€1,005 | -8.4% |
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 12 October 2026 via checked.be.