VB Accountancy: 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.
VB Accountancy
Largest movements
- Receivables within one year +€34,202
up €34,202 (+111%), from €30,882 to €65,085
of which Other amounts receivable: +€25,387
- Cash -€1,906
down €1,906 (-22.8%), from €8,356 to €6,450
mainly Receivables within one year (-€34,202) and Trade debts (-€1,141)
- Other debts +€19,009
up €19,009 (+700%), from €2,715 to €21,724
- Tax, wage and social debts +€9,654
up €9,654 (+401%), from €2,408 to €12,062
- Profit (loss) carried forward +€4,605
up €4,605 (+106%), from €4,354 to €8,959
- Trade debts -€1,141
down €1,141 (-12.3%), from €9,280 to €8,139
- Gross operating margin +€8,807
up €8,807 (+147%), from €5,979 to €14,785
- Write-downs +€3,004
new in 2025: €3,004
- Taxes +€2,283
up €2,283 (+80.2%), from €2,845 to €5,128
- Depreciation -€579
down €579 (-77.4%), from €749 to €169
- Other operating charges -€554
down €554 (-63.0%), from €879 to €326
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 | €39,495 | €71,622 | +€32,127 | +81.3% |
| Fixed assets | 21/28 | €257 | €88 | -€169 | -65.9% |
| Tangible fixed assets | 22/27 | €257 | €88 | -€169 | -65.9% |
| Furniture and vehicles | 24 | €257 | €88 | -€169 | -65.9% |
| Current assets | 29/58 | €39,238 | €71,534 | +€32,296 | +82.3% |
| Amounts receivable within one year | 40/41 | €30,882 | €65,085 | +€34,202 | +111% |
| Trade receivables | 40 | €10,678 | €19,494 | +€8,816 | +82.6% |
| Other amounts receivable | 41 | €20,204 | €45,591 | +€25,387 | +126% |
| Cash at bank and in hand | 54/58 | €8,356 | €6,450 | -€1,906 | -22.8% |
| Total equity and liabilities | 10/49 | €39,495 | €71,622 | +€32,127 | +81.3% |
| Equity | 10/15 | €25,092 | €29,696 | +€4,605 | +18.4% |
| Contributions | 10/11 | €18,592 | €18,592 | = | 0.0% |
| Reserves | 13 | €2,145 | €2,145 | = | 0.0% |
| Tax-exempt reserves | 132 | €286 | €286 | = | 0.0% |
| Distributable reserves | 133 | €1,859 | €1,859 | = | 0.0% |
| Profit (loss) carried forward | 14 | €4,354 | €8,959 | +€4,605 | +106% |
| Amounts payable | 17/49 | €14,403 | €41,926 | +€27,522 | +191% |
| Amounts payable within one year | 42/48 | €14,403 | €41,926 | +€27,522 | +191% |
| Trade debts | 44 | €9,280 | €8,139 | -€1,141 | -12.3% |
| Suppliers | 440/4 | €9,280 | €8,139 | -€1,141 | -12.3% |
| Taxes, remuneration and social security | 45 | €2,408 | €12,062 | +€9,654 | +401% |
| Taxes | 450/3 | €2,408 | €12,062 | +€9,654 | +401% |
| Other amounts payable | 47/48 | €2,715 | €21,724 | +€19,009 | +700% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €749 | €169 | -€579 | -77.4% |
| Write-downs on stocks, contracts in progress and trade receivables: additions (reversals) | 631/4 | - | €3,004 | +€3,004 | |
| Other operating charges | 640/8 | €879 | €326 | -€554 | -63.0% |
| Gross operating margin | 9900 | €5,979 | €14,785 | +€8,807 | +147% |
| Operating profit (loss) | 9901 | €4,351 | €11,287 | +€6,936 | +159% |
| Financial charges | 65/66B | €197 | €721 | +€524 | +266% |
| Recurring financial charges | 65 | €197 | €721 | +€524 | +266% |
| Profit (loss) for the period before taxes | 9903 | €4,154 | €10,566 | +€6,412 | +154% |
| Income taxes | 67/77 | €2,845 | €5,128 | +€2,283 | +80.2% |
| Profit (loss) for the period | 9904 | €1,309 | €5,438 | +€4,129 | +315% |
| Profit (loss) for the period to be appropriated | 9905 | €1,309 | €5,438 | +€4,129 | +315% |
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 15 October 2026 via checked.be.