VBBUSINESS: 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.
VBBUSINESS
Largest movements
- Cash +€30,414
up €30,414 (+188.1%), from €16,165 to €46,579
mainly Tax, wage and social debts (+€17,619) and Net result for the year (+€15,163)
- Receivables within one year -€1,978
down €1,978 (-23.0%), from €8,590 to €6,612
of which Other amounts receivable: -€3,597
- Tangible fixed assets -€1,443
down €1,443 (-23.5%), from €6,147 to €4,704
- Tax, wage and social debts +€17,619
up €17,619 (+172.6%), from €10,210 to €27,829
of which Taxes: +€15,685
- Trade debts +€6,856
up €6,856 (+126.4%), from €5,422 to €12,278
of which Bills of exchange payable: +€6,968
- Other debts +€2,204
up €2,204, from €0 to €2,204
- Gross operating margin +€19,204
up €19,204 (+189.3%), from €10,147 to €29,351
- Taxes +€6,379
up €6,379 (+246.5%), from €2,588 to €8,967
- Other operating charges -€2,679
down €2,679 (-47.8%), from €5,610 to €2,931
- Depreciation +€711
up €711 (+97.1%), from €732 to €1,443
- Financial charges +€338
up €338 (+66.3%), from €509 to €847
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 | €31,052 | €57,894 | +€26,843 | +86.4% |
| Fixed assets | 21/28 | €6,297 | €4,704 | -€1,593 | -25.3% |
| Tangible fixed assets | 22/27 | €6,147 | €4,704 | -€1,443 | -23.5% |
| Furniture and vehicles | 24 | €6,147 | €4,704 | -€1,443 | -23.5% |
| Financial fixed assets | 28 | €150 | €0 | -€150 | -100.0% |
| Current assets | 29/58 | €24,755 | €53,190 | +€28,436 | +114.9% |
| Amounts receivable within one year | 40/41 | €8,590 | €6,612 | -€1,978 | -23.0% |
| Trade receivables | 40 | €4,840 | €6,459 | +€1,619 | +33.4% |
| Other amounts receivable | 41 | €3,750 | €153 | -€3,597 | -95.9% |
| Cash at bank and in hand | 54/58 | €16,165 | €46,579 | +€30,414 | +188.1% |
| Deferred charges and accrued income | 490/1 | €0 | - | = | |
| Total equity and liabilities | 10/49 | €31,052 | €57,894 | +€26,843 | +86.4% |
| Equity | 10/15 | €15,420 | €15,583 | +€163 | +1.1% |
| Contributions | 10/11 | €1 | €1 | = | 0.0% |
| Reserves | 13 | €14,647 | €14,647 | = | 0.0% |
| Distributable reserves | 133 | €14,647 | €14,647 | = | 0.0% |
| Profit (loss) carried forward | 14 | €772 | €936 | +€163 | +21.2% |
| Amounts payable | 17/49 | €15,632 | €42,311 | +€26,679 | +170.7% |
| Amounts payable within one year | 42/48 | €15,632 | €42,311 | +€26,679 | +170.7% |
| Trade debts | 44 | €5,422 | €12,278 | +€6,856 | +126.4% |
| Suppliers | 440/4 | €5,422 | €5,310 | -€112 | -2.1% |
| Bills of exchange payable | 441 | - | €6,968 | +€6,968 | |
| Taxes, remuneration and social security | 45 | €10,210 | €27,829 | +€17,619 | +172.6% |
| Taxes | 450/3 | €7,145 | €22,829 | +€15,685 | +219.5% |
| Remuneration and social security | 454/9 | €3,065 | €5,000 | +€1,935 | +63.1% |
| Other amounts payable | 47/48 | €0 | €2,204 | +€2,204 | |
| Accrued charges and deferred income | 492/3 | €0 | - | = | |
| Non-recurring operating income | 76A | €32 | - | -€32 | |
| Remuneration, social security and pensions | 62 | €0 | - | = | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €732 | €1,443 | +€711 | +97.1% |
| Other operating charges | 640/8 | €5,610 | €2,931 | -€2,679 | -47.8% |
| Gross operating margin | 9900 | €10,147 | €29,351 | +€19,204 | +189.3% |
| Operating profit (loss) | 9901 | €3,805 | €24,977 | +€21,172 | +556.4% |
| Financial charges | 65/66B | €509 | €847 | +€338 | +66.3% |
| Recurring financial charges | 65 | €509 | €847 | +€338 | +66.3% |
| Profit (loss) for the period before taxes | 9903 | €3,296 | €24,130 | +€20,834 | +632.1% |
| Income taxes | 67/77 | €2,588 | €8,967 | +€6,379 | +246.5% |
| Profit (loss) for the period | 9904 | €709 | €15,163 | +€14,455 | +2040.1% |
| Profit (loss) for the period to be appropriated | 9905 | €709 | €15,163 | +€14,455 | +2040.1% |
Source: filed annual accounts (NBB), fiscal years ended 31 December 2024 and 31 December 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 5 October 2026 via checked.be.