VH Autoservice: 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.
VH Autoservice
Largest movements
- Cash +€139,936
up €139,936 (+118%), from €118,285 to €258,221
mainly Net result for the year (+€142,802) and Tax, wage and social debts (+€11,118)
- Tangible fixed assets +€7,230
up €7,230 (+48.0%), from €15,050 to €22,280
of which Land and buildings: +€9,479
- Reserves +€142,802
up €142,802 (+122%), from €117,276 to €260,078
- Tax, wage and social debts +€11,118
up €11,118 (+40.8%), from €27,227 to €38,345
of which Taxes: +€11,118
- Trade debts -€9,337
down €9,337 (-76.9%), from €12,140 to €2,804
- Gross operating margin +€102,189
up €102,189 (+105%), from €97,742 to €199,931
- Taxes +€25,661
up €25,661 (+112%), from €22,985 to €48,647
- Financial charges -€2,473
down €2,473 (-61.7%), from €4,007 to €1,534
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 | €188,750 | €331,470 | +€142,720 | +75.6% |
| Fixed assets | 21/28 | €15,717 | €22,747 | +€7,030 | +44.7% |
| Intangible fixed assets | 21 | €667 | €467 | -€200 | -30.0% |
| Tangible fixed assets | 22/27 | €15,050 | €22,280 | +€7,230 | +48.0% |
| Land and buildings | 22 | €5,594 | €15,073 | +€9,479 | +169% |
| Plant, machinery and equipment | 23 | €4,999 | €3,796 | -€1,203 | -24.1% |
| Furniture and vehicles | 24 | €4,457 | €3,410 | -€1,046 | -23.5% |
| Current assets | 29/58 | €173,033 | €308,723 | +€135,690 | +78.4% |
| Stocks and contracts in progress | 3 | €40,371 | €37,371 | -€3,000 | -7.4% |
| Stocks | 30/36 | €40,371 | €37,371 | -€3,000 | -7.4% |
| Amounts receivable within one year | 40/41 | €13,595 | €12,033 | -€1,563 | -11.5% |
| Trade receivables | 40 | €11,581 | €9,983 | -€1,597 | -13.8% |
| Other amounts receivable | 41 | €2,015 | €2,049 | +€35 | +1.7% |
| Cash at bank and in hand | 54/58 | €118,285 | €258,221 | +€139,936 | +118% |
| Deferred charges and accrued income | 490/1 | €782 | €1,099 | +€317 | +40.6% |
| Total equity and liabilities | 10/49 | €188,750 | €331,470 | +€142,720 | +75.6% |
| Equity | 10/15 | €122,276 | €265,078 | +€142,802 | +117% |
| Contributions | 10/11 | €5,000 | €5,000 | = | 0.0% |
| Reserves | 13 | €117,276 | €260,078 | +€142,802 | +122% |
| Distributable reserves | 133 | €117,276 | €260,078 | +€142,802 | +122% |
| Amounts payable | 17/49 | €66,474 | €66,392 | -€82 | -0.1% |
| Amounts payable within one year | 42/48 | €59,654 | €59,592 | -€62 | -0.1% |
| Trade debts | 44 | €12,140 | €2,804 | -€9,337 | -76.9% |
| Suppliers | 440/4 | €12,140 | €2,804 | -€9,337 | -76.9% |
| Taxes, remuneration and social security | 45 | €27,227 | €38,345 | +€11,118 | +40.8% |
| Taxes | 450/3 | €26,227 | €37,345 | +€11,118 | +42.4% |
| Remuneration and social security | 454/9 | €1,000 | €1,000 | = | 0.0% |
| Other amounts payable | 47/48 | €20,286 | €18,444 | -€1,843 | -9.1% |
| Accrued charges and deferred income | 492/3 | €6,820 | €6,800 | -€20 | -0.3% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €4,770 | €6,111 | +€1,341 | +28.1% |
| Other operating charges | 640/8 | €1,062 | €838 | -€224 | -21.1% |
| Gross operating margin | 9900 | €97,742 | €199,931 | +€102,189 | +105% |
| Operating profit (loss) | 9901 | €91,911 | €192,983 | +€101,072 | +110% |
| Financial income | 75/76B | €86 | €0 | -€85 | -99.9% |
| Recurring financial income | 75 | €86 | €0 | -€85 | -99.9% |
| Financial charges | 65/66B | €4,007 | €1,534 | -€2,473 | -61.7% |
| Recurring financial charges | 65 | €4,007 | €1,534 | -€2,473 | -61.7% |
| Profit (loss) for the period before taxes | 9903 | €87,989 | €191,448 | +€103,459 | +118% |
| Income taxes | 67/77 | €22,985 | €48,647 | +€25,661 | +112% |
| Profit (loss) for the period | 9904 | €65,003 | €142,802 | +€77,798 | +120% |
| Profit (loss) for the period to be appropriated | 9905 | €65,003 | €142,802 | +€77,798 | +120% |
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 28 October 2026 via checked.be.