VL Support: 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.
VL Support
Largest movements
- Cash -€9,280
down €9,280 (-3.3%), from €279,215 to €269,935
mainly Contributions, distributions and other (-€340,000) and Investment in fixed assets (net) (-€9,023)
- Other debts +€11,814
up €11,814 (+3.6%), from €328,658 to €340,472
- Reserves -€9,119
no longer reported in 2025 (was €9,119)
- Profit (loss) carried forward -€6,776
down €6,776 (-22.6%), from €29,944 to €23,168
- Gross operating margin +€7,827
up €7,827 (+8.0%), from €97,331 to €105,158
- Depreciation +€3,397
up €3,397 (+86.1%), from €3,945 to €7,342
- Financial income -€2,780
down €2,780 (-1.1%), from €255,307 to €252,527
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 | €406,415 | €399,467 | -€6,948 | -1.7% |
| Fixed assets | 21/28 | €108,890 | €110,571 | +€1,681 | +1.5% |
| Tangible fixed assets | 22/27 | €8,890 | €10,571 | +€1,681 | +18.9% |
| Furniture and vehicles | 24 | €8,890 | €10,571 | +€1,681 | +18.9% |
| Financial fixed assets | 28 | €100,000 | €100,000 | = | 0.0% |
| Current assets | 29/58 | €297,524 | €288,896 | -€8,629 | -2.9% |
| Amounts receivable within one year | 40/41 | €16,346 | €16,862 | +€516 | +3.2% |
| Trade receivables | 40 | €16,346 | €16,862 | +€516 | +3.2% |
| Cash at bank and in hand | 54/58 | €279,215 | €269,935 | -€9,280 | -3.3% |
| Deferred charges and accrued income | 490/1 | €1,964 | €2,099 | +€135 | +6.9% |
| Total equity and liabilities | 10/49 | €406,415 | €399,467 | -€6,948 | -1.7% |
| Equity | 10/15 | €57,663 | €41,768 | -€15,895 | -27.6% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €9,119 | - | -€9,119 | |
| Distributable reserves | 133 | €9,119 | - | -€9,119 | |
| Profit (loss) carried forward | 14 | €29,944 | €23,168 | -€6,776 | -22.6% |
| Amounts payable | 17/49 | €348,752 | €357,699 | +€8,947 | +2.6% |
| Amounts payable within one year | 42/48 | €348,752 | €357,699 | +€8,947 | +2.6% |
| Trade debts | 44 | €249 | €508 | +€259 | +104% |
| Suppliers | 440/4 | €249 | €508 | +€259 | +104% |
| Taxes, remuneration and social security | 45 | €19,845 | €16,719 | -€3,126 | -15.8% |
| Taxes | 450/3 | €19,845 | €16,719 | -€3,126 | -15.8% |
| Other amounts payable | 47/48 | €328,658 | €340,472 | +€11,814 | +3.6% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €3,945 | €7,342 | +€3,397 | +86.1% |
| Other operating charges | 640/8 | €555 | €633 | +€78 | +14.0% |
| Gross operating margin | 9900 | €97,331 | €105,158 | +€7,827 | +8.0% |
| Operating profit (loss) | 9901 | €92,831 | €97,182 | +€4,352 | +4.7% |
| Financial income | 75/76B | €255,307 | €252,527 | -€2,780 | -1.1% |
| Recurring financial income | 75 | €255,307 | €252,527 | -€2,780 | -1.1% |
| Financial charges | 65/66B | €144 | €70 | -€74 | -51.4% |
| Recurring financial charges | 65 | €144 | €70 | -€74 | -51.4% |
| Profit (loss) for the period before taxes | 9903 | €347,994 | €349,640 | +€1,646 | +0.5% |
| Income taxes | 67/77 | €24,844 | €25,535 | +€691 | +2.8% |
| Profit (loss) for the period | 9904 | €323,150 | €324,105 | +€955 | +0.3% |
| Profit (loss) for the period to be appropriated | 9905 | €323,150 | €324,105 | +€955 | +0.3% |
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 1 November 2026 via checked.be.