VAROOMSHKA: 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.
VAROOMSHKA
Largest movements
- Financial fixed assets -€410,000
down €410,000 (-100%), from €410,000 to €0
- Receivables within one year +€242,246
up €242,246 (+224%), from €108,333 to €350,579
of which Trade receivables: +€342,421
- Cash +€185,252
up €185,252 (+232%), from €79,977 to €265,229
mainly Investment in fixed assets (net) (+€418,333) and Net result for the year (+€54,927)
- Tangible fixed assets -€8,333
down €8,333 (-100%), from €8,333 to €0
- Profit (loss) carried forward +€54,071
up €54,071, from -€54,071 to €0
- Debts after one year -€40,000
down €40,000 (-100%), from €40,000 to €0
- Other debts -€15,000
down €15,000 (-100%), from €15,000 to €0
- Tax, wage and social debts +€11,777
up €11,777 (+28.5%), from €41,327 to €53,104
- Trade debts -€7,878
down €7,878 (-87.6%), from €8,997 to €1,119
- Gross operating margin -€97,698
down €97,698 (-73.4%), from €133,043 to €35,345
- Financial income +€38,447
up €38,447 (+636%), from €6,049 to €44,496
- Taxes -€18,844
down €18,844 (-46.3%), from €40,660 to €21,815
- Depreciation -€4,529
down €4,529 (-100%), from €4,529 to €0
- Other operating charges -€1,440
down €1,440 (-49.2%), from €2,925 to €1,484
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 | €669,879 | €673,689 | +€3,809 | +0.6% |
| Fixed assets | 21/28 | €418,333 | €0 | -€418,333 | -100% |
| Tangible fixed assets | 22/27 | €8,333 | €0 | -€8,333 | -100% |
| Furniture and vehicles | 24 | €8,333 | €0 | -€8,333 | -100% |
| Financial fixed assets | 28 | €410,000 | €0 | -€410,000 | -100% |
| Current assets | 29/58 | €251,547 | €673,689 | +€422,142 | +168% |
| Amounts receivable within one year | 40/41 | €108,333 | €350,579 | +€242,246 | +224% |
| Trade receivables | 40 | €7,579 | €350,000 | +€342,421 | +4,518% |
| Other amounts receivable | 41 | €100,754 | €579 | -€100,175 | -99.4% |
| Current investments | 50/53 | €57,199 | €57,716 | +€517 | +0.9% |
| Cash at bank and in hand | 54/58 | €79,977 | €265,229 | +€185,252 | +232% |
| Deferred charges and accrued income | 490/1 | €6,039 | €165 | -€5,873 | -97.3% |
| Total equity and liabilities | 10/49 | €669,879 | €673,689 | +€3,809 | +0.6% |
| Equity | 10/15 | €465,594 | €520,521 | +€54,927 | +11.8% |
| Contributions | 10/11 | €216,907 | €216,907 | = | 0.0% |
| Capital | 10 | €216,907 | €216,907 | = | 0.0% |
| Issued capital | 100 | €216,907 | €216,907 | = | 0.0% |
| Reserves | 13 | €302,758 | €303,614 | +€856 | +0.3% |
| Non-distributable reserves | 130/1 | €5,856 | €5,856 | = | 0.0% |
| Legal reserve | 130 | €5,856 | €5,856 | = | 0.0% |
| Tax-exempt reserves | 132 | €296,903 | €296,903 | = | 0.0% |
| Distributable reserves | 133 | - | €856 | +€856 | |
| Profit (loss) carried forward | 14 | -€54,071 | €0 | +€54,071 | |
| Provisions and deferred taxes | 16 | €98,945 | €98,945 | = | 0.0% |
| Deferred taxes | 168 | €98,945 | €98,945 | = | 0.0% |
| Amounts payable | 17/49 | €105,340 | €54,222 | -€51,118 | -48.5% |
| Amounts payable after more than one year | 17 | €40,000 | €0 | -€40,000 | -100% |
| Other amounts payable | 178/9 | €40,000 | €0 | -€40,000 | -100% |
| Amounts payable within one year | 42/48 | €65,324 | €54,222 | -€11,101 | -17.0% |
| Trade debts | 44 | €8,997 | €1,119 | -€7,878 | -87.6% |
| Suppliers | 440/4 | €8,997 | €1,119 | -€7,878 | -87.6% |
| Taxes, remuneration and social security | 45 | €41,327 | €53,104 | +€11,777 | +28.5% |
| Taxes | 450/3 | €41,327 | €53,104 | +€11,777 | +28.5% |
| Other amounts payable | 47/48 | €15,000 | €0 | -€15,000 | -100% |
| Accrued charges and deferred income | 492/3 | €16 | €0 | -€16 | -100% |
| Non-recurring operating income | 76A | €15,178 | €3,132 | -€12,047 | -79.4% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €4,529 | €0 | -€4,529 | -100% |
| Other operating charges | 640/8 | €2,925 | €1,484 | -€1,440 | -49.2% |
| Non-recurring operating charges | 66A | €0 | €309 | +€309 | |
| Gross operating margin | 9900 | €133,043 | €35,345 | -€97,698 | -73.4% |
| Operating profit (loss) | 9901 | €125,589 | €33,552 | -€92,038 | -73.3% |
| Financial income | 75/76B | €6,049 | €44,496 | +€38,447 | +636% |
| Recurring financial income | 75 | €6,049 | €44,496 | +€38,447 | +636% |
| Financial charges | 65/66B | €1,256 | €1,306 | +€50 | +4.0% |
| Recurring financial charges | 65 | €1,256 | €1,306 | +€50 | +4.0% |
| Profit (loss) for the period before taxes | 9903 | €130,383 | €76,742 | -€53,640 | -41.1% |
| Income taxes | 67/77 | €40,660 | €21,815 | -€18,844 | -46.3% |
| Profit (loss) for the period | 9904 | €89,723 | €54,927 | -€34,796 | -38.8% |
| Profit (loss) for the period to be appropriated | 9905 | €89,723 | €54,927 | -€34,796 | -38.8% |
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 16 October 2026 via checked.be.