VC78: 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.
VC78
Largest movements
- Cash -€347
down €347 (-9.0%), from €3,871 to €3,525
mainly Net result for the year (-€347)
- Profit (loss) carried forward -€347
down €347 (-5.7%), from -€6,129 to -€6,475
- Gross operating margin +€709
no longer reported in 2025 (was -€709)
- Other operating charges -€338
down €338 (-53.7%), from €630 to €292
- Financial charges -€55
down €55 (-50.0%), from €110 to €55
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 | €3,871 | €3,525 | -€347 | -9.0% |
| Current assets | 29/58 | €3,871 | €3,525 | -€347 | -9.0% |
| Cash at bank and in hand | 54/58 | €3,871 | €3,525 | -€347 | -9.0% |
| Total equity and liabilities | 10/49 | €3,871 | €3,525 | -€347 | -9.0% |
| Equity | 10/15 | €3,871 | €3,525 | -€347 | -9.0% |
| Contributions | 10/11 | €10,000 | €10,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€6,129 | -€6,475 | -€347 | -5.7% |
| Other operating charges | 640/8 | €630 | €292 | -€338 | -53.7% |
| Gross operating margin | 9900 | -€709 | - | +€709 | |
| Operating profit (loss) | 9901 | -€1,339 | -€292 | +€1,047 | +78.2% |
| Financial charges | 65/66B | €110 | €55 | -€55 | -50.0% |
| Recurring financial charges | 65 | €110 | €55 | -€55 | -50.0% |
| Profit (loss) for the period before taxes | 9903 | -€1,449 | -€347 | +€1,102 | +76.1% |
| Profit (loss) for the period | 9904 | -€1,449 | -€347 | +€1,102 | +76.1% |
| Profit (loss) for the period to be appropriated | 9905 | -€1,449 | -€347 | +€1,102 | +76.1% |
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 14 October 2026 via checked.be.