Vb Agro Transport: 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 Agro Transport
Largest movements
- Tangible fixed assets -€25,868
down €25,868 (-14.3%), from €180,524 to €154,656
of which Furniture and vehicles: -€28,360
- Deferred charges and accrued income +€15,537
up €15,537, from €0 to €15,537
- Receivables within one year -€13,933
down €13,933 (-55.0%), from €25,343 to €11,410
of which Trade receivables: -€15,152
- Cash +€12,349
up €12,349 (+120%), from €10,320 to €22,669
mainly Depreciation (+€44,737) and Receivables within one year (+€13,933)
- Debts after one year -€21,882
down €21,882 (-19.0%), from €115,473 to €93,591
- Trade debts +€8,702
up €8,702 (+611%), from €1,425 to €10,128
- Reserves +€4,392
new in 2025: €4,392
- Accrued charges and deferred income -€3,153
down €3,153 (-97.8%), from €3,224 to €71
- Gross operating margin -€27,159
down €27,159 (-31.7%), from €85,737 to €58,578
- Depreciation +€21,391
up €21,391 (+91.6%), from €23,346 to €44,737
- Financial charges -€4,841
down €4,841 (-45.5%), from €10,643 to €5,802
- Other operating charges +€1,194
up €1,194 (+91.9%), from €1,299 to €2,493
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 | €216,322 | €204,408 | -€11,914 | -5.5% |
| Fixed assets | 21/28 | €180,659 | €154,791 | -€25,868 | -14.3% |
| Tangible fixed assets | 22/27 | €180,524 | €154,656 | -€25,868 | -14.3% |
| Plant, machinery and equipment | 23 | - | €2,492 | +€2,492 | |
| Furniture and vehicles | 24 | €180,524 | €152,164 | -€28,360 | -15.7% |
| Financial fixed assets | 28 | €135 | €135 | = | 0.0% |
| Current assets | 29/58 | €35,663 | €49,617 | +€13,954 | +39.1% |
| Amounts receivable within one year | 40/41 | €25,343 | €11,410 | -€13,933 | -55.0% |
| Trade receivables | 40 | €21,128 | €5,976 | -€15,152 | -71.7% |
| Other amounts receivable | 41 | €4,215 | €5,434 | +€1,220 | +28.9% |
| Cash at bank and in hand | 54/58 | €10,320 | €22,669 | +€12,349 | +120% |
| Deferred charges and accrued income | 490/1 | €0 | €15,537 | +€15,537 | |
| Total equity and liabilities | 10/49 | €216,322 | €204,408 | -€11,914 | -5.5% |
| Equity | 10/15 | €4,663 | €9,392 | +€4,729 | +101% |
| Contributions | 10/11 | €5,000 | €5,000 | = | 0.0% |
| Reserves | 13 | - | €4,392 | +€4,392 | |
| Distributable reserves | 133 | - | €4,392 | +€4,392 | |
| Profit (loss) carried forward | 14 | -€337 | €0 | +€337 | |
| Amounts payable | 17/49 | €211,659 | €195,015 | -€16,643 | -7.9% |
| Amounts payable after more than one year | 17 | €115,473 | €93,591 | -€21,882 | -19.0% |
| Financial debts | 170/4 | €115,473 | €93,591 | -€21,882 | -19.0% |
| Amounts payable within one year | 42/48 | €92,962 | €101,354 | +€8,392 | +9.0% |
| Current portion of amounts payable after more than one year | 42 | €20,951 | €21,882 | +€932 | +4.4% |
| Trade debts | 44 | €1,425 | €10,128 | +€8,702 | +611% |
| Suppliers | 440/4 | €1,425 | €10,128 | +€8,702 | +611% |
| Taxes, remuneration and social security | 45 | €4,477 | €3,814 | -€663 | -14.8% |
| Taxes | 450/3 | €2,027 | €1,364 | -€663 | -32.7% |
| Remuneration and social security | 454/9 | €2,450 | €2,450 | = | 0.0% |
| Other amounts payable | 47/48 | €66,109 | €65,530 | -€579 | -0.9% |
| Accrued charges and deferred income | 492/3 | €3,224 | €71 | -€3,153 | -97.8% |
| Remuneration, social security and pensions | 62 | €93 | €0 | -€93 | -100% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €23,346 | €44,737 | +€21,391 | +91.6% |
| Other operating charges | 640/8 | €1,299 | €2,493 | +€1,194 | +91.9% |
| Non-recurring operating charges | 66A | €41,000 | €0 | -€41,000 | -100% |
| Gross operating margin | 9900 | €85,737 | €58,578 | -€27,159 | -31.7% |
| Operating profit (loss) | 9901 | €19,999 | €11,348 | -€8,651 | -43.3% |
| Financial income | 75/76B | - | €1 | +€1 | |
| Recurring financial income | 75 | - | €1 | +€1 | |
| Financial charges | 65/66B | €10,643 | €5,802 | -€4,841 | -45.5% |
| Recurring financial charges | 65 | €10,643 | €5,802 | -€4,841 | -45.5% |
| Profit (loss) for the period before taxes | 9903 | €9,355 | €5,546 | -€3,809 | -40.7% |
| Income taxes | 67/77 | - | €817 | +€817 | |
| Profit (loss) for the period | 9904 | €9,355 | €4,729 | -€4,626 | -49.5% |
| Profit (loss) for the period to be appropriated | 9905 | €9,355 | €4,729 | -€4,626 | -49.5% |
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 25 October 2026 via checked.be.