VCC Beheer: 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.
VCC Beheer
Largest movements
- Current investments +€25,000
new in 2025: €25,000
- Receivables within one year -€9,250
no longer reported in 2025 (was €9,250)
- Cash +€8,228
up €8,228 (+15.1%), from €54,481 to €62,708
mainly Net result for the year (+€51,727) and Receivables within one year (+€9,250)
- Profit (loss) carried forward +€51,727
up €51,727 (+79.9%), from €64,754 to €116,480
- Debts after one year -€28,785
down €28,785 (-10.8%), from €265,677 to €236,893
- Gross operating margin -€14,590
down €14,590 (-26.0%), from €56,218 to €41,627
- Taxes -€2,707
down €2,707 (-22.2%), from €12,170 to €9,463
- Financial charges +€2,280
up €2,280 (+19.7%), from €11,550 to €13,830
- Financial income +€1,127
up €1,127 (+3.4%), from €33,600 to €34,727
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 | €386,578 | €406,888 | +€20,310 | +5.3% |
| Fixed assets | 21/28 | €318,950 | €318,521 | -€429 | -0.1% |
| Tangible fixed assets | 22/27 | €950 | €521 | -€429 | -45.2% |
| Furniture and vehicles | 24 | €950 | €521 | -€429 | -45.2% |
| Financial fixed assets | 28 | €318,000 | €318,000 | = | 0.0% |
| Current assets | 29/58 | €67,627 | €88,367 | +€20,740 | +30.7% |
| Amounts receivable within one year | 40/41 | €9,250 | - | -€9,250 | |
| Trade receivables | 40 | €9,250 | - | -€9,250 | |
| Current investments | 50/53 | - | €25,000 | +€25,000 | |
| Cash at bank and in hand | 54/58 | €54,481 | €62,708 | +€8,228 | +15.1% |
| Deferred charges and accrued income | 490/1 | €3,897 | €659 | -€3,238 | -83.1% |
| Total equity and liabilities | 10/49 | €386,578 | €406,888 | +€20,310 | +5.3% |
| Equity | 10/15 | €67,754 | €119,480 | +€51,727 | +76.3% |
| Contributions | 10/11 | €3,000 | €3,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €64,754 | €116,480 | +€51,727 | +79.9% |
| Amounts payable | 17/49 | €318,824 | €287,408 | -€31,416 | -9.9% |
| Amounts payable after more than one year | 17 | €265,677 | €236,893 | -€28,785 | -10.8% |
| Financial debts | 170/4 | €265,677 | €236,893 | -€28,785 | -10.8% |
| Amounts payable within one year | 42/48 | €52,647 | €50,015 | -€2,632 | -5.0% |
| Current portion of amounts payable after more than one year | 42 | €30,921 | €31,952 | +€1,030 | +3.3% |
| Trade debts | 44 | €3,450 | €997 | -€2,453 | -71.1% |
| Suppliers | 440/4 | €3,450 | €997 | -€2,453 | -71.1% |
| Taxes, remuneration and social security | 45 | €12,170 | €9,245 | -€2,925 | -24.0% |
| Taxes | 450/3 | €12,170 | €9,245 | -€2,925 | -24.0% |
| Other amounts payable | 47/48 | €6,105 | €7,821 | +€1,716 | +28.1% |
| Accrued charges and deferred income | 492/3 | €500 | €500 | = | 0.0% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €338 | €429 | +€92 | +27.1% |
| Other operating charges | 640/8 | €1,005 | €905 | -€100 | -10.0% |
| Gross operating margin | 9900 | €56,218 | €41,627 | -€14,590 | -26.0% |
| Operating profit (loss) | 9901 | €54,874 | €40,293 | -€14,582 | -26.6% |
| Financial income | 75/76B | €33,600 | €34,727 | +€1,127 | +3.4% |
| Recurring financial income | 75 | €33,600 | €34,727 | +€1,127 | +3.4% |
| Financial charges | 65/66B | €11,550 | €13,830 | +€2,280 | +19.7% |
| Recurring financial charges | 65 | €11,550 | €13,830 | +€2,280 | +19.7% |
| Profit (loss) for the period before taxes | 9903 | €76,924 | €61,189 | -€15,735 | -20.5% |
| Income taxes | 67/77 | €12,170 | €9,463 | -€2,707 | -22.2% |
| Profit (loss) for the period | 9904 | €64,754 | €51,727 | -€13,027 | -20.1% |
| Profit (loss) for the period to be appropriated | 9905 | €64,754 | €51,727 | -€13,027 | -20.1% |
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 31 October 2026 via checked.be.