VIP ASSISTANCE: 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.
VIP ASSISTANCE
Largest movements
- Receivables within one year -€5,631
down €5,631 (-61.3%), from €9,193 to €3,562
of which Trade receivables: -€3,818
- Cash +€3,642
up €3,642 (+21.0%), from €17,382 to €21,024
mainly Receivables within one year (+€5,631) and Net result for the year (+€4,207)
- Tangible fixed assets -€556
down €556 (-56.7%), from €980 to €424
- Other debts -€6,520
down €6,520 (-69.2%), from €9,423 to €2,903
- Reserves +€4,207
up €4,207 (+226%), from €1,859 to €6,066
of which Distributable reserves: +€4,207
- Gross operating margin -€2,297
down €2,297 (-22.0%), from €10,440 to €8,142
- Other operating charges +€272
up €272 (+63.6%), from €428 to €700
- Depreciation -€132
down €132 (-19.2%), from €688 to €556
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 | €27,554 | €25,010 | -€2,544 | -9.2% |
| Fixed assets | 21/28 | €980 | €424 | -€556 | -56.7% |
| Tangible fixed assets | 22/27 | €980 | €424 | -€556 | -56.7% |
| Furniture and vehicles | 24 | €980 | €424 | -€556 | -56.7% |
| Current assets | 29/58 | €26,574 | €24,586 | -€1,988 | -7.5% |
| Amounts receivable within one year | 40/41 | €9,193 | €3,562 | -€5,631 | -61.3% |
| Trade receivables | 40 | €7,380 | €3,562 | -€3,818 | -51.7% |
| Other amounts receivable | 41 | €1,813 | €0 | -€1,813 | -100% |
| Cash at bank and in hand | 54/58 | €17,382 | €21,024 | +€3,642 | +21.0% |
| Total equity and liabilities | 10/49 | €27,554 | €25,010 | -€2,544 | -9.2% |
| Equity | 10/15 | €15,718 | €19,925 | +€4,207 | +26.8% |
| Contributions | 10/11 | €8,676 | €8,676 | = | 0.0% |
| Reserves | 13 | €1,859 | €6,066 | +€4,207 | +226% |
| Non-distributable reserves | 130/1 | €0 | - | = | |
| Reserves not available under the articles | 1311 | €0 | - | = | |
| Distributable reserves | 133 | €1,859 | €6,066 | +€4,207 | +226% |
| Profit (loss) carried forward | 14 | €5,183 | €5,183 | = | 0.0% |
| Amounts payable | 17/49 | €11,836 | €5,085 | -€6,751 | -57.0% |
| Amounts payable within one year | 42/48 | €11,836 | €5,085 | -€6,751 | -57.0% |
| Taxes, remuneration and social security | 45 | €2,412 | €2,182 | -€231 | -9.6% |
| Taxes | 450/3 | €2,412 | €2,182 | -€231 | -9.6% |
| Other amounts payable | 47/48 | €9,423 | €2,903 | -€6,520 | -69.2% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €688 | €556 | -€132 | -19.2% |
| Other operating charges | 640/8 | €428 | €700 | +€272 | +63.6% |
| Gross operating margin | 9900 | €10,440 | €8,142 | -€2,297 | -22.0% |
| Operating profit (loss) | 9901 | €9,324 | €6,887 | -€2,437 | -26.1% |
| Financial income | 75/76B | - | €0 | +€0 | |
| Recurring financial income | 75 | - | €0 | +€0 | |
| Financial charges | 65/66B | €539 | €493 | -€46 | -8.5% |
| Recurring financial charges | 65 | €539 | €493 | -€46 | -8.5% |
| Profit (loss) for the period before taxes | 9903 | €8,785 | €6,394 | -€2,392 | -27.2% |
| Income taxes | 67/77 | €2,187 | €2,187 | +€0 | 0.0% |
| Profit (loss) for the period | 9904 | €6,599 | €4,207 | -€2,392 | -36.3% |
| Profit (loss) for the period to be appropriated | 9905 | €6,599 | €4,207 | -€2,392 | -36.3% |
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 19 October 2026 via checked.be.