VP LEASE: 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.
VP LEASE
Largest movements
- Stocks and contracts +€200,000
up €200,000 (+1,005%), from €19,900 to €219,900
- Other debts +€199,856
up €199,856 (+3,997%), from €5,000 to €204,856
- Profit (loss) carried forward -€2,498
down €2,498 (-41.6%), from -€5,998 to -€8,496
- Gross operating margin -€299
down €299 (-16.4%), from -€1,820 to -€2,119
- Other operating charges +€164
up €164 (+469%), from €35 to €199
- Financial charges +€30
up €30 (+20.0%), from €150 to €180
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 | €24,002 | €222,327 | +€198,325 | +826% |
| Current assets | 29/58 | €24,002 | €222,327 | +€198,325 | +826% |
| Stocks and contracts in progress | 3 | €19,900 | €219,900 | +€200,000 | +1,005% |
| Stocks | 30/36 | €19,900 | €219,900 | +€200,000 | +1,005% |
| Amounts receivable within one year | 40/41 | €828 | - | -€828 | |
| Other amounts receivable | 41 | €828 | - | -€828 | |
| Cash at bank and in hand | 54/58 | €3,273 | €1,101 | -€2,173 | -66.4% |
| Deferred charges and accrued income | 490/1 | - | €1,326 | +€1,326 | |
| Total equity and liabilities | 10/49 | €24,002 | €222,327 | +€198,325 | +826% |
| Equity | 10/15 | €19,002 | €16,504 | -€2,498 | -13.1% |
| Contributions | 10/11 | €25,000 | €25,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€5,998 | -€8,496 | -€2,498 | -41.6% |
| Amounts payable | 17/49 | €5,000 | €205,823 | +€200,823 | +4,016% |
| Amounts payable within one year | 42/48 | €5,000 | €205,823 | +€200,823 | +4,016% |
| Trade debts | 44 | - | €967 | +€967 | |
| Suppliers | 440/4 | - | €967 | +€967 | |
| Other amounts payable | 47/48 | €5,000 | €204,856 | +€199,856 | +3,997% |
| Other operating charges | 640/8 | €35 | €199 | +€164 | +469% |
| Gross operating margin | 9900 | -€1,820 | -€2,119 | -€299 | -16.4% |
| Operating profit (loss) | 9901 | -€1,855 | -€2,318 | -€463 | -25.0% |
| Financial charges | 65/66B | €150 | €180 | +€30 | +20.0% |
| Recurring financial charges | 65 | €150 | €180 | +€30 | +20.0% |
| Profit (loss) for the period before taxes | 9903 | -€2,005 | -€2,498 | -€493 | -24.6% |
| Profit (loss) for the period | 9904 | -€2,005 | -€2,498 | -€493 | -24.6% |
| Profit (loss) for the period to be appropriated | 9905 | -€2,005 | -€2,498 | -€493 | -24.6% |
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 30 October 2026 via checked.be.