VICE VERSA TRAININGSCENTRUM: 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.
VICE VERSA TRAININGSCENTRUM
Largest movements
- Cash +€9,959
up €9,959 (+10.1%), from €99,052 to €109,011
mainly Depreciation (+€8,958) and Net result for the year (+€2,614)
- Tangible fixed assets -€8,472
down €8,472 (-25.2%), from €33,661 to €25,189
of which Furniture and vehicles: -€8,434
- Tax, wage and social debts -€2,814
down €2,814 (-72.4%), from €3,885 to €1,071
- Profit (loss) carried forward +€2,614
up €2,614 (+3.0%), from €87,087 to €89,701
- Turnover -€34,674
down €34,674 (-30.6%), from €113,195 to €78,521
- Purchases and services -€19,397
down €19,397 (-23.7%), from €81,988 to €62,591
- Gross operating margin -€15,277
down €15,277 (-49.0%), from €31,207 to €15,930
- Other operating charges -€1,886
down €1,886 (-65.9%), from €2,862 to €976
- Taxes -€1,563
down €1,563 (-31.3%), from €5,000 to €3,437
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 | €142,631 | €142,716 | +€85 | +0.1% |
| Fixed assets | 21/28 | €34,463 | €25,991 | -€8,472 | -24.6% |
| Tangible fixed assets | 22/27 | €33,661 | €25,189 | -€8,472 | -25.2% |
| Plant, machinery and equipment | 23 | €578 | €540 | -€38 | -6.6% |
| Furniture and vehicles | 24 | €33,083 | €24,649 | -€8,434 | -25.5% |
| Financial fixed assets | 28 | €802 | €802 | = | 0.0% |
| Current assets | 29/58 | €108,168 | €116,725 | +€8,557 | +7.9% |
| Amounts receivable within one year | 40/41 | €9,116 | €7,714 | -€1,402 | -15.4% |
| Trade receivables | 40 | €9,058 | €7,603 | -€1,455 | -16.1% |
| Other amounts receivable | 41 | €58 | €111 | +€53 | +91.4% |
| Cash at bank and in hand | 54/58 | €99,052 | €109,011 | +€9,959 | +10.1% |
| Total equity and liabilities | 10/49 | €142,631 | €142,716 | +€85 | +0.1% |
| Equity | 10/15 | €136,060 | €138,674 | +€2,614 | +1.9% |
| Reserves | 13 | €48,973 | €48,973 | = | 0.0% |
| Non-distributable reserves | 130/1 | €12,643 | €12,643 | = | 0.0% |
| Other | 1319 | €12,643 | €12,643 | = | 0.0% |
| Distributable reserves | 133 | €36,330 | €36,330 | = | 0.0% |
| Profit (loss) carried forward | 14 | €87,087 | €89,701 | +€2,614 | +3.0% |
| Amounts payable | 17/49 | €6,571 | €4,042 | -€2,529 | -38.5% |
| Amounts payable within one year | 42/48 | €6,571 | €4,042 | -€2,529 | -38.5% |
| Trade debts | 44 | €2,686 | €1,971 | -€715 | -26.6% |
| Suppliers | 440/4 | €2,686 | €1,971 | -€715 | -26.6% |
| Taxes, remuneration and social security | 45 | €3,885 | €1,071 | -€2,814 | -72.4% |
| Taxes | 450/3 | €3,885 | €1,071 | -€2,814 | -72.4% |
| Other amounts payable | 47/48 | - | €1,000 | +€1,000 | |
| Turnover | 70 | €113,195 | €78,521 | -€34,674 | -30.6% |
| Goods, raw materials, services and sundry goods | 60/61 | €81,988 | €62,591 | -€19,397 | -23.7% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €7,488 | €8,958 | +€1,470 | +19.6% |
| Other operating charges | 640/8 | €2,862 | €976 | -€1,886 | -65.9% |
| Gross operating margin | 9900 | €31,207 | €15,930 | -€15,277 | -49.0% |
| Operating profit (loss) | 9901 | €20,857 | €5,996 | -€14,861 | -71.3% |
| Financial income | 75/76B | €282 | €130 | -€152 | -53.9% |
| Recurring financial income | 75 | €282 | €130 | -€152 | -53.9% |
| Financial charges | 65/66B | €63 | €75 | +€12 | +19.0% |
| Recurring financial charges | 65 | €63 | €75 | +€12 | +19.0% |
| Profit (loss) for the period before taxes | 9903 | €21,076 | €6,051 | -€15,025 | -71.3% |
| Income taxes | 67/77 | €5,000 | €3,437 | -€1,563 | -31.3% |
| Profit (loss) for the period | 9904 | €16,076 | €2,614 | -€13,462 | -83.7% |
| Profit (loss) for the period to be appropriated | 9905 | €16,076 | €2,614 | -€13,462 | -83.7% |
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 17 October 2026 via checked.be.