VHS-BEHEER: 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.
VHS-BEHEER
Largest movements
No asset line moved by more than 1% of the balance sheet total.
No liability line moved by more than 1% of the balance sheet total.
- Gross operating margin +€479
up €479 (+15.4%), from -€3,106 to -€2,626
- Other operating charges +€33
up €33 (+3.0%), from €1,086 to €1,118
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 | €4,719,577 | €4,716,039 | -€3,538 | -0.1% |
| Fixed assets | 21/28 | €4,620,419 | €4,620,419 | = | 0.0% |
| Financial fixed assets | 28 | €4,620,419 | €4,620,419 | = | 0.0% |
| Current assets | 29/58 | €99,158 | €95,620 | -€3,538 | -3.6% |
| Amounts receivable within one year | 40/41 | €54,957 | €56,137 | +€1,180 | +2.1% |
| Trade receivables | 40 | - | €180 | +€180 | |
| Other amounts receivable | 41 | €54,957 | €55,957 | +€1,000 | +1.8% |
| Cash at bank and in hand | 54/58 | €44,201 | €39,483 | -€4,718 | -10.7% |
| Total equity and liabilities | 10/49 | €4,719,577 | €4,716,039 | -€3,538 | -0.1% |
| Equity | 10/15 | €4,717,366 | €4,713,576 | -€3,790 | -0.1% |
| Contributions | 10/11 | €3,805,857 | €3,805,857 | = | 0.0% |
| Reserves | 13 | €919,816 | €907,719 | -€12,096 | -1.3% |
| Distributable reserves | 133 | €919,816 | €907,719 | -€12,096 | -1.3% |
| Profit (loss) carried forward | 14 | -€8,307 | €0 | +€8,307 | |
| Amounts payable | 17/49 | €2,212 | €2,463 | +€252 | +11.4% |
| Amounts payable within one year | 42/48 | €2,212 | €2,463 | +€252 | +11.4% |
| Trade debts | 44 | €1,838 | €2,089 | +€252 | +13.7% |
| Suppliers | 440/4 | €1,838 | €2,089 | +€252 | +13.7% |
| Other amounts payable | 47/48 | €374 | €374 | = | 0.0% |
| Other operating charges | 640/8 | €1,086 | €1,118 | +€33 | +3.0% |
| Gross operating margin | 9900 | -€3,106 | -€2,626 | +€479 | +15.4% |
| Operating profit (loss) | 9901 | -€4,191 | -€3,745 | +€446 | +10.6% |
| Financial income | 75/76B | €0 | - | = | |
| Recurring financial income | 75 | €0 | - | = | |
| Financial charges | 65/66B | €45 | €45 | = | 0.0% |
| Recurring financial charges | 65 | €45 | €45 | = | 0.0% |
| Profit (loss) for the period before taxes | 9903 | -€4,236 | -€3,790 | +€446 | +10.5% |
| Profit (loss) for the period | 9904 | -€4,236 | -€3,790 | +€446 | +10.5% |
| Profit (loss) for the period to be appropriated | 9905 | -€4,236 | -€3,790 | +€446 | +10.5% |
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 2 October 2026 via checked.be.