VAT ON WEB: 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.
VAT ON WEB
Largest movements
- Cash +€377
up €377 (+251.7%), from €150 to €527
mainly Trade debts (+€1,610) and Other debts (+€1,296)
- Profit (loss) carried forward -€2,529
down €2,529 (-67.3%), from -€3,757 to -€6,286
- Trade debts +€1,610
up €1,610 (+226.6%), from €710 to €2,320
- Other debts +€1,296
up €1,296 (+33.5%), from €3,870 to €5,166
- Gross operating margin -€828
down €828 (-91.3%), from -€908 to -€1,736
- Other operating charges +€210
up €210 (+41.2%), from €510 to €721
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 | €3,823 | €4,200 | +€377 | +9.9% |
| Current assets | 29/58 | €3,823 | €4,200 | +€377 | +9.9% |
| Amounts receivable within one year | 40/41 | €3,674 | €3,674 | = | 0.0% |
| Trade receivables | 40 | €1,008 | €1,008 | = | 0.0% |
| Other amounts receivable | 41 | €2,666 | €2,666 | = | 0.0% |
| Cash at bank and in hand | 54/58 | €150 | €527 | +€377 | +251.7% |
| Total equity and liabilities | 10/49 | €3,823 | €4,200 | +€377 | +9.9% |
| Equity | 10/15 | -€757 | -€3,286 | -€2,529 | -333.9% |
| Contributions | 10/11 | €3,000 | €3,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€3,757 | -€6,286 | -€2,529 | -67.3% |
| Amounts payable | 17/49 | €4,581 | €7,486 | +€2,906 | +63.4% |
| Amounts payable within one year | 42/48 | €4,581 | €7,486 | +€2,906 | +63.4% |
| Trade debts | 44 | €710 | €2,320 | +€1,610 | +226.6% |
| Suppliers | 440/4 | €710 | €2,320 | +€1,610 | +226.6% |
| Other amounts payable | 47/48 | €3,870 | €5,166 | +€1,296 | +33.5% |
| Other operating charges | 640/8 | €510 | €721 | +€210 | +41.2% |
| Gross operating margin | 9900 | -€908 | -€1,736 | -€828 | -91.3% |
| Operating profit (loss) | 9901 | -€1,418 | -€2,456 | -€1,039 | -73.3% |
| Financial charges | 65/66B | €67 | €72 | +€5 | +7.8% |
| Recurring financial charges | 65 | €67 | €72 | +€5 | +7.8% |
| Profit (loss) for the period before taxes | 9903 | -€1,485 | -€2,529 | -€1,044 | -70.3% |
| Profit (loss) for the period | 9904 | -€1,485 | -€2,529 | -€1,044 | -70.3% |
| Profit (loss) for the period to be appropriated | 9905 | -€1,485 | -€2,529 | -€1,044 | -70.3% |
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 10 October 2026 via checked.be.