VIKTOR BATSLEER: what changed
What changed
VIKTOR BATSLEER
NACE 85.599, Other education
filed annual accounts (NBB)
Net result for the year
€838
2024 · -€7,062+€7,900
Equity
-€16,390
2024 · -€17,229+€839
Cash
€14,885
2024 · €870+€14,015
Balance sheet total
€14,885
2024 · €9,414+€5,471
Largest movements
Assets
- Cash +€14,015
up €14,015 (+1,611%), from €870 to €14,885
mainly Stocks and contracts (+€8,500) and Other debts (+€4,000)
- Stocks and contracts -€8,500
no longer reported in 2025 (was €8,500)
of which Stocks: -€8,500
Equity and liabilities
- Other debts +€4,000
up €4,000 (+15.3%), from €26,142 to €30,142
- Tax, wage and social debts +€883
up €883, from €0 to €883
of which Taxes: +€883
- Profit (loss) carried forward +€839
up €839 (+4.3%), from -€19,729 to -€18,890
- Trade debts -€251
down €251 (-50.1%), from €501 to €250
of which Suppliers: -€251
Income statement
- Gross operating margin +€7,161
up €7,161, from -€6,077 to €1,084
- Depreciation -€386
no longer reported in 2025 (was €386)
- Other operating charges -€384
down €384 (-72.7%), from €528 to €144
Change in the result, 2024 to 2025
For each income-statement line you see the change as its effect on the result. Higher costs lower the result, higher income raises it.
Result 2024
-€7,062
Gross operating margin
+€7,161
Depreciation
+€386
Other operating charges
+€384
Financial charges
-€31
Result 2025
€838
raises the resultlowers the result
Derived cash bridge
The bridge is derived from the 2024 and 2025 balance sheets and the 2025 result. There is no filed cash-flow statement. You see where the money came from and where it went.
From operations
+€14,014
Investment
€0
Financing
+€1
Cash 2024
€870
From operations (derived)
+€14,014
Net result for the year
+€838
Stocks and contracts
+€8,500
Receivables within one year
+€44
Trade debts
-€251
Tax, wage and social debts
+€883
Other debts
+€4,000
Financing
+€1
Contributions, distributions and other
+€1
Cash 2025
€14,885
brings cash intakes cash out
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €9,414 | €14,885 | +€5,471 | +58.1% |
| Formation expenses | 20 | €0 | - | = | |
| Fixed assets | 21/28 | €0 | - | = | |
| Intangible fixed assets | 21 | €0 | - | = | |
| Tangible fixed assets | 22/27 | €0 | - | = | |
| Land and buildings | 22 | €0 | - | = | |
| Plant, machinery and equipment | 23 | €0 | - | = | |
| Furniture and vehicles | 24 | €0 | - | = | |
| Leasing and similar rights | 25 | €0 | - | = | |
| Other tangible fixed assets | 26 | €0 | - | = | |
| Assets under construction and advance payments | 27 | €0 | - | = | |
| Financial fixed assets | 28 | €0 | - | = | |
| Current assets | 29/58 | €9,414 | €14,885 | +€5,471 | +58.1% |
| Amounts receivable after more than one year | 29 | €0 | - | = | |
| Trade receivables | 290 | €0 | - | = | |
| Other amounts receivable | 291 | €0 | - | = | |
| Stocks and contracts in progress | 3 | €8,500 | - | -€8,500 | |
| Stocks | 30/36 | €8,500 | - | -€8,500 | |
| Contracts in progress | 37 | €0 | - | = | |
| Amounts receivable within one year | 40/41 | €44 | - | -€44 | |
| Trade receivables | 40 | €0 | - | = | |
| Other amounts receivable | 41 | €44 | - | -€44 | |
| Current investments | 50/53 | €0 | - | = | |
| Cash at bank and in hand | 54/58 | €870 | €14,885 | +€14,015 | +1,611% |
| Deferred charges and accrued income | 490/1 | €0 | - | = | |
| Total equity and liabilities | 10/49 | €9,414 | €14,885 | +€5,471 | +58.1% |
| Equity | 10/15 | -€17,229 | -€16,390 | +€839 | +4.9% |
| Contributions | 10/11 | €2,500 | €2,500 | = | 0.0% |
| Capital | 10 | €2,500 | €2,500 | = | 0.0% |
| Issued capital | 100 | €2,500 | €2,500 | = | 0.0% |
| Uncalled capital | 101 | €0 | - | = | |
| Contributions outside capital | 11 | €0 | - | = | |
| Share premium | 1100/10 | €0 | - | = | |
| Other | 1109/19 | €0 | - | = | |
| Revaluation surpluses | 12 | €0 | - | = | |
| Reserves | 13 | €0 | - | = | |
| Non-distributable reserves | 130/1 | €0 | - | = | |
| Legal reserve | 130 | €0 | - | = | |
| Reserves not available under the articles | 1311 | €0 | - | = | |
| Own shares acquired | 1312 | €0 | - | = | |
| Financial assistance | 1313 | €0 | - | = | |
| Other | 1319 | €0 | - | = | |
| Tax-exempt reserves | 132 | €0 | - | = | |
| Distributable reserves | 133 | €0 | - | = | |
| Profit (loss) carried forward | 14 | -€19,729 | -€18,890 | +€839 | +4.3% |
| Investment grants | 15 | €0 | - | = | |
| Advance to shareholders on the distribution of net assets | 19 | €0 | - | = | |
| Provisions and deferred taxes | 16 | €0 | - | = | |
| Provisions for liabilities and charges | 160/5 | €0 | - | = | |
| Pensions and similar obligations | 160 | €0 | - | = | |
| Taxes | 161 | €0 | - | = | |
| Major repairs and maintenance | 162 | €0 | - | = | |
| Environmental obligations | 163 | €0 | - | = | |
| Other liabilities and charges | 164/5 | €0 | - | = | |
| Deferred taxes | 168 | €0 | - | = | |
| Amounts payable | 17/49 | €26,643 | €31,275 | +€4,632 | +17.4% |
| Amounts payable after more than one year | 17 | €0 | - | = | |
| Financial debts | 170/4 | €0 | - | = | |
| Trade debts | 175 | €0 | - | = | |
| Advances received on contracts in progress | 176 | €0 | - | = | |
| Other amounts payable | 178/9 | €0 | - | = | |
| Amounts payable within one year | 42/48 | €26,643 | €31,275 | +€4,632 | +17.4% |
| Current portion of amounts payable after more than one year | 42 | €0 | - | = | |
| Financial debts | 43 | €0 | - | = | |
| Credit institutions | 430/8 | €0 | - | = | |
| Other loans | 439 | €0 | - | = | |
| Trade debts | 44 | €501 | €250 | -€251 | -50.1% |
| Suppliers | 440/4 | €501 | €250 | -€251 | -50.1% |
| Bills of exchange payable | 441 | €0 | - | = | |
| Advances received on contracts in progress | 46 | €0 | - | = | |
| Taxes, remuneration and social security | 45 | €0 | €883 | +€883 | |
| Taxes | 450/3 | - | €883 | +€883 | |
| Remuneration and social security | 454/9 | €0 | - | = | |
| Other amounts payable | 47/48 | €26,142 | €30,142 | +€4,000 | +15.3% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €386 | - | -€386 | |
| Other operating charges | 640/8 | €528 | €144 | -€384 | -72.7% |
| Gross operating margin | 9900 | -€6,077 | €1,084 | +€7,161 | |
| Operating profit (loss) | 9901 | -€6,991 | €940 | +€7,931 | |
| Financial charges | 65/66B | €71 | €102 | +€31 | +43.7% |
| Recurring financial charges | 65 | €71 | €102 | +€31 | +43.7% |
| Profit (loss) for the period before taxes | 9903 | -€7,062 | €838 | +€7,900 | |
| Profit (loss) for the period | 9904 | -€7,062 | €838 | +€7,900 | |
| Profit (loss) for the period to be appropriated | 9905 | -€7,062 | €838 | +€7,900 |
Next steps
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Calculation and sources
Source: filed annual accounts (NBB), financial years ended 31 December 2024 and 31 December 2025. Green is a favourable move for that line, red an unfavourable one. Prepared on 1 November 2026 via checked.be.