VAROBO: what changed
Two fiscal 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.
VAROBO
Largest movements
- Cash +€2,178
up €2,178 (+65.3%), from €3,335 to €5,514
mainly Other debts (+€2,407) and Receivables within one year (+€1,211)
- Receivables within one year -€1,211
down €1,211 (-6.9%), from €17,565 to €16,353
of which Other amounts receivable: -€1,265
- Other debts +€2,407
up €2,407 (+104.6%), from €2,300 to €4,707
- Profit (loss) carried forward -€1,324
down €1,324 (-20.8%), from €6,363 to €5,039
- Trade debts +€244
new in 2024: €244
- Other operating charges -€384
down €384 (-67.3%), from €571 to €187
- Gross operating margin +€371
up €371 (+37.2%), from -€996 to -€625
- Taxes +€185
new in 2024: €185
- Depreciation +€142
up €142 (+107.6%), from €132 to €274
From the 2023 result to the 2024 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 2023 and 2024 balance sheets and the 2024 result: not a filed cash-flow statement. It shows where the money came from and went.
Every line side by side
| Line | Code | 2023 | 2024 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €22,045 | €23,139 | +€1,095 | +5.0% |
| Fixed assets | 21/28 | €717 | €842 | +€125 | +17.5% |
| Tangible fixed assets | 22/27 | €717 | €842 | +€125 | +17.5% |
| Furniture and vehicles | 24 | €717 | €842 | +€125 | +17.5% |
| Current assets | 29/58 | €21,327 | €22,297 | +€969 | +4.5% |
| Amounts receivable within one year | 40/41 | €17,565 | €16,353 | -€1,211 | -6.9% |
| Trade receivables | 40 | €16,300 | €16,353 | +€53 | +0.3% |
| Other amounts receivable | 41 | €1,265 | - | -€1,265 | |
| Cash at bank and in hand | 54/58 | €3,335 | €5,514 | +€2,178 | +65.3% |
| Deferred charges and accrued income | 490/1 | €428 | €430 | +€2 | +0.5% |
| Total equity and liabilities | 10/49 | €22,045 | €23,139 | +€1,095 | +5.0% |
| Equity | 10/15 | €19,328 | €18,004 | -€1,324 | -6.9% |
| Contributions | 10/11 | €11,106 | €11,106 | = | 0.0% |
| Reserves | 13 | €1,859 | €1,859 | = | 0.0% |
| Non-distributable reserves | 130/1 | - | €1,859 | +€1,859 | |
| Reserves not available under the articles | 1311 | - | €1,859 | +€1,859 | |
| Distributable reserves | 133 | €1,859 | - | -€1,859 | |
| Profit (loss) carried forward | 14 | €6,363 | €5,039 | -€1,324 | -20.8% |
| Amounts payable | 17/49 | €2,716 | €5,135 | +€2,419 | +89.1% |
| Amounts payable within one year | 42/48 | €2,716 | €5,135 | +€2,419 | +89.1% |
| Trade debts | 44 | - | €244 | +€244 | |
| Suppliers | 440/4 | - | €244 | +€244 | |
| Taxes, remuneration and social security | 45 | €416 | €185 | -€231 | -55.6% |
| Taxes | 450/3 | €416 | €185 | -€231 | -55.6% |
| Other amounts payable | 47/48 | €2,300 | €4,707 | +€2,407 | +104.6% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €132 | €274 | +€142 | +107.6% |
| Other operating charges | 640/8 | €571 | €187 | -€384 | -67.3% |
| Gross operating margin | 9900 | -€996 | -€625 | +€371 | +37.2% |
| Operating profit (loss) | 9901 | -€1,699 | -€1,086 | +€613 | +36.1% |
| Financial income | 75/76B | - | €0 | +€0 | |
| Recurring financial income | 75 | - | €0 | +€0 | |
| Financial charges | 65/66B | €56 | €54 | -€2 | -3.5% |
| Recurring financial charges | 65 | €56 | €54 | -€2 | -3.5% |
| Profit (loss) for the period before taxes | 9903 | -€1,755 | -€1,140 | +€615 | +35.1% |
| Income taxes | 67/77 | - | €185 | +€185 | |
| Profit (loss) for the period | 9904 | -€1,755 | -€1,324 | +€431 | +24.5% |
| Profit (loss) for the period to be appropriated | 9905 | -€1,755 | -€1,324 | +€431 | +24.5% |
Source: filed annual accounts (NBB), fiscal years ended 31 December 2023 and 31 December 2024. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 30 September 2026 via checked.be.