VP SUPPORTS: 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 SUPPORTS
Largest movements
- Tangible fixed assets +€17,466
up €17,466 (+106%), from €16,474 to €33,940
of which Furniture and vehicles: +€19,376
- Receivables within one year +€15,998
up €15,998 (+142%), from €11,269 to €27,267
of which Trade receivables: +€16,364
- Cash -€10,040
down €10,040 (-22.6%), from €44,485 to €34,445
mainly Investment in fixed assets (net) (-€21,346) and Receivables within one year (-€15,998)
- Stocks and contracts +€5,342
up €5,342 (+8.8%), from €60,397 to €65,739
- Deferred charges and accrued income -€1,625
no longer reported in 2026 (was €1,625)
- Reserves +€27,708
up €27,708 (+25.0%), from €110,963 to €138,671
- Trade debts +€2,045
up €2,045 (+134%), from €1,531 to €3,577
- Accrued charges and deferred income -€1,814
no longer reported in 2026 (was €1,814)
- Tax, wage and social debts -€1,751
down €1,751 (-12.8%), from €13,696 to €11,946
- Gross operating margin +€8,353
up €8,353 (+23.8%), from €35,116 to €43,469
- Depreciation +€2,062
up €2,062 (+113%), from €1,819 to €3,880
- Taxes +€1,561
up €1,561 (+16.5%), from €9,454 to €11,015
From the 2025 result to the 2026 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 2025 and 2026 balance sheets and the 2026 result: not a filed cash-flow statement. It shows where the money came from and went.
Every line side by side
| Line | Code | 2025 | 2026 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €134,251 | €161,391 | +€27,141 | +20.2% |
| Fixed assets | 21/28 | €16,474 | €33,940 | +€17,466 | +106% |
| Tangible fixed assets | 22/27 | €16,474 | €33,940 | +€17,466 | +106% |
| Plant, machinery and equipment | 23 | €16,474 | €14,564 | -€1,910 | -11.6% |
| Furniture and vehicles | 24 | - | €19,376 | +€19,376 | |
| Current assets | 29/58 | €117,776 | €127,451 | +€9,675 | +8.2% |
| Stocks and contracts in progress | 3 | €60,397 | €65,739 | +€5,342 | +8.8% |
| Stocks | 30/36 | €60,397 | €65,739 | +€5,342 | +8.8% |
| Amounts receivable within one year | 40/41 | €11,269 | €27,267 | +€15,998 | +142% |
| Trade receivables | 40 | €10,769 | €27,133 | +€16,364 | +152% |
| Other amounts receivable | 41 | €500 | €134 | -€366 | -73.2% |
| Cash at bank and in hand | 54/58 | €44,485 | €34,445 | -€10,040 | -22.6% |
| Deferred charges and accrued income | 490/1 | €1,625 | - | -€1,625 | |
| Total equity and liabilities | 10/49 | €134,251 | €161,391 | +€27,141 | +20.2% |
| Equity | 10/15 | €115,963 | €143,671 | +€27,708 | +23.9% |
| Contributions | 10/11 | €5,000 | €5,000 | = | 0.0% |
| Reserves | 13 | €110,963 | €138,671 | +€27,708 | +25.0% |
| Distributable reserves | 133 | €110,963 | €138,671 | +€27,708 | +25.0% |
| Amounts payable | 17/49 | €18,288 | €17,720 | -€568 | -3.1% |
| Amounts payable within one year | 42/48 | €16,474 | €17,720 | +€1,246 | +7.6% |
| Financial debts | 43 | €41 | €107 | +€66 | +164% |
| Credit institutions | 430/8 | €41 | €107 | +€66 | +164% |
| Trade debts | 44 | €1,531 | €3,577 | +€2,045 | +134% |
| Suppliers | 440/4 | €1,531 | €3,577 | +€2,045 | +134% |
| Taxes, remuneration and social security | 45 | €13,696 | €11,946 | -€1,751 | -12.8% |
| Taxes | 450/3 | €13,696 | €11,946 | -€1,751 | -12.8% |
| Other amounts payable | 47/48 | €1,206 | €2,091 | +€885 | +73.4% |
| Accrued charges and deferred income | 492/3 | €1,814 | - | -€1,814 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €1,819 | €3,880 | +€2,062 | +113% |
| Other operating charges | 640/8 | €764 | €635 | -€130 | -17.0% |
| Gross operating margin | 9900 | €35,116 | €43,469 | +€8,353 | +23.8% |
| Operating profit (loss) | 9901 | €32,533 | €38,954 | +€6,421 | +19.7% |
| Financial income | 75/76B | €284 | €1 | -€283 | -99.8% |
| Recurring financial income | 75 | €284 | €1 | -€283 | -99.8% |
| Financial charges | 65/66B | €27 | €232 | +€204 | +744% |
| Recurring financial charges | 65 | €27 | €232 | +€204 | +744% |
| Profit (loss) for the period before taxes | 9903 | €32,789 | €38,723 | +€5,934 | +18.1% |
| Income taxes | 67/77 | €9,454 | €11,015 | +€1,561 | +16.5% |
| Profit (loss) for the period | 9904 | €23,335 | €27,708 | +€4,373 | +18.7% |
| Profit (loss) for the period to be appropriated | 9905 | €23,335 | €27,708 | +€4,373 | +18.7% |
Source: filed annual accounts (NBB), financial years ended 31 March 2025 and 31 March 2026. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 23 October 2026 via checked.be.