VOBIT: 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.
VOBIT
Largest movements
- Cash +€9,068
up €9,068 (+55.5%), from €16,325 to €25,393
mainly Depreciation (+€5,196) and Other debts (+€4,435)
- Tangible fixed assets -€3,643
down €3,643 (-30.7%), from €11,883 to €8,240
of which Furniture and vehicles: -€3,313
- Receivables within one year -€1,167
down €1,167 (-23.0%), from €5,080 to €3,913
- Other debts +€4,435
up €4,435 (+148.0%), from €2,997 to €7,432
- Reserves +€3,600
up €3,600 (+20.6%), from €17,500 to €21,100
of which Distributable reserves: +€3,600
- Current portion of long-term debt -€2,384
down €2,384 (-71.3%), from €3,343 to €959
- Debts after one year -€959
no longer reported in 2025 (was €959)
- Gross operating margin +€1,030
up €1,030 (+10.2%), from €10,127 to €11,157
- Depreciation +€585
up €585 (+12.7%), from €4,611 to €5,196
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 | €33,288 | €37,595 | +€4,307 | +12.9% |
| Fixed assets | 21/28 | €11,883 | €8,240 | -€3,643 | -30.7% |
| Tangible fixed assets | 22/27 | €11,883 | €8,240 | -€3,643 | -30.7% |
| Furniture and vehicles | 24 | €6,906 | €3,593 | -€3,313 | -48.0% |
| Other tangible fixed assets | 26 | €4,977 | €4,647 | -€330 | -6.6% |
| Current assets | 29/58 | €21,405 | €29,355 | +€7,950 | +37.1% |
| Amounts receivable within one year | 40/41 | €5,080 | €3,913 | -€1,167 | -23.0% |
| Trade receivables | 40 | €5,080 | €3,913 | -€1,167 | -23.0% |
| Cash at bank and in hand | 54/58 | €16,325 | €25,393 | +€9,068 | +55.5% |
| Deferred charges and accrued income | 490/1 | - | €49 | +€49 | |
| Total equity and liabilities | 10/49 | €33,288 | €37,595 | +€4,307 | +12.9% |
| Equity | 10/15 | €20,121 | €23,747 | +€3,626 | +18.0% |
| Contributions | 10/11 | €2,000 | €2,000 | = | 0.0% |
| Reserves | 13 | €17,500 | €21,100 | +€3,600 | +20.6% |
| Non-distributable reserves | 130/1 | €200 | €200 | = | 0.0% |
| Reserves not available under the articles | 1311 | €200 | €200 | = | 0.0% |
| Distributable reserves | 133 | €17,300 | €20,900 | +€3,600 | +20.8% |
| Profit (loss) carried forward | 14 | €621 | €647 | +€26 | +4.2% |
| Amounts payable | 17/49 | €13,167 | €13,848 | +€681 | +5.2% |
| Amounts payable after more than one year | 17 | €959 | - | -€959 | |
| Financial debts | 170/4 | €959 | - | -€959 | |
| Amounts payable within one year | 42/48 | €12,208 | €13,848 | +€1,640 | +13.4% |
| Current portion of amounts payable after more than one year | 42 | €3,343 | €959 | -€2,384 | -71.3% |
| Trade debts | 44 | €591 | €264 | -€327 | -55.3% |
| Suppliers | 440/4 | €591 | €264 | -€327 | -55.3% |
| Taxes, remuneration and social security | 45 | €5,277 | €5,193 | -€84 | -1.6% |
| Taxes | 450/3 | €5,277 | €5,193 | -€84 | -1.6% |
| Other amounts payable | 47/48 | €2,997 | €7,432 | +€4,435 | +148.0% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €4,611 | €5,196 | +€585 | +12.7% |
| Other operating charges | 640/8 | €536 | €553 | +€17 | +3.2% |
| Gross operating margin | 9900 | €10,127 | €11,157 | +€1,030 | +10.2% |
| Operating profit (loss) | 9901 | €4,980 | €5,408 | +€428 | +8.6% |
| Financial charges | 65/66B | €499 | €465 | -€34 | -6.8% |
| Recurring financial charges | 65 | €499 | €465 | -€34 | -6.8% |
| Profit (loss) for the period before taxes | 9903 | €4,481 | €4,943 | +€462 | +10.3% |
| Income taxes | 67/77 | €1,267 | €1,317 | +€50 | +3.9% |
| Profit (loss) for the period | 9904 | €3,214 | €3,626 | +€412 | +12.8% |
| Profit (loss) for the period to be appropriated | 9905 | €3,214 | €3,626 | +€412 | +12.8% |
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 28 September 2026 via checked.be.