VaRensbroek: 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.
VaRensbroek
Largest movements
- Cash -€7,666
down €7,666 (-23.3%), from €32,859 to €25,193
mainly Net result for the year (-€16,537) and Investment in fixed assets (net) (-€1,472)
- Tangible fixed assets -€6,788
down €6,788 (-28.1%), from €24,139 to €17,351
of which Furniture and vehicles: -€3,667
- Receivables within one year -€1,310
down €1,310 (-28.3%), from €4,634 to €3,324
of which Other amounts receivable: -€1,276
- Reserves -€16,537
down €16,537 (-30.2%), from €54,768 to €38,231
- Tax, wage and social debts +€812
up €812 (+19.1%), from €4,250 to €5,062
of which Taxes: +€812
- Gross operating margin +€3,188
up €3,188 (+30.0%), from -€10,614 to -€7,426
- Depreciation +€1,547
up €1,547 (+23.0%), from €6,713 to €8,260
- Other operating charges +€215
up €215 (+37.9%), from €569 to €785
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 | €61,679 | €45,868 | -€15,811 | -25.6% |
| Fixed assets | 21/28 | €24,139 | €17,351 | -€6,788 | -28.1% |
| Tangible fixed assets | 22/27 | €24,139 | €17,351 | -€6,788 | -28.1% |
| Land and buildings | 22 | €1,504 | €1,126 | -€378 | -25.2% |
| Plant, machinery and equipment | 23 | €17,271 | €14,527 | -€2,743 | -15.9% |
| Furniture and vehicles | 24 | €5,364 | €1,698 | -€3,667 | -68.4% |
| Current assets | 29/58 | €37,540 | €28,517 | -€9,023 | -24.0% |
| Amounts receivable within one year | 40/41 | €4,634 | €3,324 | -€1,310 | -28.3% |
| Trade receivables | 40 | €3,358 | €3,324 | -€33 | -1.0% |
| Other amounts receivable | 41 | €1,276 | €0 | -€1,276 | -100% |
| Cash at bank and in hand | 54/58 | €32,859 | €25,193 | -€7,666 | -23.3% |
| Deferred charges and accrued income | 490/1 | €47 | €0 | -€47 | -100% |
| Total equity and liabilities | 10/49 | €61,679 | €45,868 | -€15,811 | -25.6% |
| Equity | 10/15 | €57,268 | €40,731 | -€16,537 | -28.9% |
| Contributions | 10/11 | €2,500 | €2,500 | = | 0.0% |
| Reserves | 13 | €54,768 | €38,231 | -€16,537 | -30.2% |
| Distributable reserves | 133 | €54,768 | €38,231 | -€16,537 | -30.2% |
| Amounts payable | 17/49 | €4,411 | €5,137 | +€726 | +16.5% |
| Amounts payable within one year | 42/48 | €4,411 | €5,137 | +€726 | +16.5% |
| Trade debts | 44 | €161 | €74 | -€86 | -53.7% |
| Suppliers | 440/4 | €161 | €74 | -€86 | -53.7% |
| Taxes, remuneration and social security | 45 | €4,250 | €5,062 | +€812 | +19.1% |
| Taxes | 450/3 | €1,300 | €2,112 | +€812 | +62.5% |
| Remuneration and social security | 454/9 | €2,950 | €2,950 | = | 0.0% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €6,713 | €8,260 | +€1,547 | +23.0% |
| Other operating charges | 640/8 | €569 | €785 | +€215 | +37.9% |
| Gross operating margin | 9900 | -€10,614 | -€7,426 | +€3,188 | +30.0% |
| Operating profit (loss) | 9901 | -€17,896 | -€16,471 | +€1,426 | +8.0% |
| Financial charges | 65/66B | €71 | €67 | -€4 | -6.2% |
| Recurring financial charges | 65 | €71 | €67 | -€4 | -6.2% |
| Profit (loss) for the period before taxes | 9903 | -€17,967 | -€16,537 | +€1,430 | +8.0% |
| Income taxes | 67/77 | €0 | - | = | |
| Profit (loss) for the period | 9904 | -€17,967 | -€16,537 | +€1,430 | +8.0% |
| Profit (loss) for the period to be appropriated | 9905 | -€17,967 | -€16,537 | +€1,430 | +8.0% |
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 31 October 2026 via checked.be.