VE.BI.VA: 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.
VE.BI.VA
Largest movements
- Receivables within one year -€4,626
down €4,626 (-30.5%), from €15,160 to €10,533
of which Trade receivables: -€3,890
- Cash -€707
down €707 (-72.5%), from €975 to €268
mainly Net result for the year (-€12,295) and Other debts (-€9,851)
- Profit (loss) carried forward -€12,295
down €12,295, from €622 to -€11,673
- Contributions +€10,939
up €10,939 (+1093.9%), from €1,000 to €11,939
- Other debts -€9,851
no longer reported in 2025 (was €9,851)
- Trade debts +€6,114
up €6,114 (+138.3%), from €4,421 to €10,535
- Tax, wage and social debts -€241
no longer reported in 2025 (was €241)
- Purchases and services +€28,117
up €28,117 (+43464.9%), from €65 to €28,182
- Gross operating margin -€13,083
down €13,083, from €863 to -€12,219
- Taxes -€241
no longer reported in 2025 (was €241)
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 | €16,135 | €10,801 | -€5,333 | -33.1% |
| Current assets | 29/58 | €16,135 | €10,801 | -€5,333 | -33.1% |
| Amounts receivable within one year | 40/41 | €15,160 | €10,533 | -€4,626 | -30.5% |
| Trade receivables | 40 | €13,881 | €9,991 | -€3,890 | -28.0% |
| Other amounts receivable | 41 | €1,279 | €543 | -€736 | -57.6% |
| Cash at bank and in hand | 54/58 | €975 | €268 | -€707 | -72.5% |
| Total equity and liabilities | 10/49 | €16,135 | €10,801 | -€5,333 | -33.1% |
| Equity | 10/15 | €1,622 | €266 | -€1,356 | -83.6% |
| Contributions | 10/11 | €1,000 | €11,939 | +€10,939 | +1093.9% |
| Profit (loss) carried forward | 14 | €622 | -€11,673 | -€12,295 | |
| Amounts payable | 17/49 | €14,513 | €10,535 | -€3,977 | -27.4% |
| Amounts payable within one year | 42/48 | €14,513 | €10,535 | -€3,977 | -27.4% |
| Trade debts | 44 | €4,421 | €10,535 | +€6,114 | +138.3% |
| Suppliers | 440/4 | €4,421 | €10,535 | +€6,114 | +138.3% |
| Taxes, remuneration and social security | 45 | €241 | - | -€241 | |
| Taxes | 450/3 | €241 | - | -€241 | |
| Other amounts payable | 47/48 | €9,851 | - | -€9,851 | |
| Goods, raw materials, services and sundry goods | 60/61 | €65 | €28,182 | +€28,117 | +43464.9% |
| Gross operating margin | 9900 | €863 | -€12,219 | -€13,083 | |
| Operating profit (loss) | 9901 | €863 | -€12,219 | -€13,083 | |
| Financial charges | 65/66B | - | €76 | +€76 | |
| Recurring financial charges | 65 | - | €76 | +€76 | |
| Profit (loss) for the period before taxes | 9903 | €863 | -€12,295 | -€13,159 | |
| Income taxes | 67/77 | €241 | - | -€241 | |
| Profit (loss) for the period | 9904 | €622 | -€12,295 | -€12,918 | |
| Profit (loss) for the period to be appropriated | 9905 | €622 | -€12,295 | -€12,918 |
Source: filed annual accounts (NBB), fiscal years ended 30 September 2024 and 30 September 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 4 October 2026 via checked.be.