VR ACCOUNTANTS: what changed
What changed
VR ACCOUNTANTS
NACE 69.201, Certified accountants and tax accountants
filed annual accounts (NBB)
Net result for the year
€304,495
2023 · €112,487+€192,008
Equity
€471,543
2023 · €192,048+€279,495
Cash
€110,936
2023 · €132,735-€21,800
Balance sheet total
€971,453
2023 · €706,211+€265,242
Largest movements
Assets
- Receivables after one year +€274,073
up €274,073 (+285%), from €96,228 to €370,301
- Receivables within one year +€112,312
up €112,312 (+74.7%), from €150,342 to €262,653
of which Trade receivables: +€99,431
- Financial fixed assets -€110,442
down €110,442 (-100%), from €110,442 to €0
- Cash -€21,800
down €21,800 (-16.4%), from €132,735 to €110,936
mainly Receivables after one year (-€274,073) and Receivables within one year (-€112,312)
- Current investments +€21,088
up €21,088 (+92.5%), from €22,788 to €43,876
Equity and liabilities
- Profit (loss) carried forward +€279,495
up €279,495 (+162%), from €172,655 to €452,150
- Short-term financial debts +€60,000
new in 2024: €60,000
- Other debts -€55,380
down €55,380 (-36.5%), from €151,780 to €96,400
- Tax, wage and social debts -€17,725
down €17,725 (-21.4%), from €82,857 to €65,132
Income statement
- Gross operating margin +€137,092
up €137,092 (+75.1%), from €182,587 to €319,679
- Financial income +€134,081
up €134,081 (+4,956%), from €2,705 to €136,787
- Taxes +€76,259
up €76,259 (+205%), from €37,157 to €113,416
Change in the result, 2023 to 2024
For each income-statement line you see the change as its effect on the result. Higher costs lower the result, higher income raises it.
Result 2023
€112,487
Gross operating margin
+€137,092
Depreciation
-€2,658
Other operating charges
+€1,113
Other operating items
+€301
Financial income
+€134,081
Financial charges
-€1,662
Taxes
-€76,259
Result 2024
€304,495
raises the resultlowers the resultnot broken down further in the accounts
Derived cash bridge
The bridge is derived from the 2023 and 2024 balance sheets and the 2024 result. There is no filed cash-flow statement. You see where the money came from and where it went.
From operations
-€125,700
Investment
+€70,896
Financing
+€33,004
Cash 2023
€132,735
From operations (derived)
-€125,700
Net result for the year
+€304,495
Depreciation
+€28,740
Receivables after one year
-€274,073
Receivables within one year
-€112,312
Smaller working-capital items
+€555
Tax, wage and social debts
-€17,725
Other debts
-€55,380
Investment (derived)
+€70,896
Investment in fixed assets (net)
+€91,984
Current investments
-€21,088
Financing
+€33,004
Debts after one year
-€7,898
Current portion of long-term debt
+€5,902
Short-term financial debts
+€60,000
Contributions, distributions and other
-€25,000
Cash 2024
€110,936
brings cash intakes cash out
Every line side by side
| Line | Code | 2023 | 2024 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €706,211 | €971,453 | +€265,242 | +37.6% |
| Fixed assets | 21/28 | €303,751 | €183,027 | -€120,724 | -39.7% |
| Tangible fixed assets | 22/27 | €193,309 | €183,027 | -€10,282 | -5.3% |
| Land and buildings | 22 | €112,560 | €108,580 | -€3,980 | -3.5% |
| Plant, machinery and equipment | 23 | €1,729 | €5,769 | +€4,040 | +234% |
| Furniture and vehicles | 24 | €79,021 | €66,435 | -€12,586 | -15.9% |
| Other tangible fixed assets | 26 | - | €2,243 | +€2,243 | |
| Financial fixed assets | 28 | €110,442 | €0 | -€110,442 | -100% |
| Current assets | 29/58 | €402,460 | €788,426 | +€385,966 | +95.9% |
| Amounts receivable after more than one year | 29 | €96,228 | €370,301 | +€274,073 | +285% |
| Other amounts receivable | 291 | €96,228 | €370,301 | +€274,073 | +285% |
| Amounts receivable within one year | 40/41 | €150,342 | €262,653 | +€112,312 | +74.7% |
| Trade receivables | 40 | €139,665 | €239,096 | +€99,431 | +71.2% |
| Other amounts receivable | 41 | €10,677 | €23,557 | +€12,881 | +121% |
| Current investments | 50/53 | €22,788 | €43,876 | +€21,088 | +92.5% |
| Cash at bank and in hand | 54/58 | €132,735 | €110,936 | -€21,800 | -16.4% |
| Deferred charges and accrued income | 490/1 | €368 | €660 | +€292 | +79.4% |
| Total equity and liabilities | 10/49 | €706,211 | €971,453 | +€265,242 | +37.6% |
| Equity | 10/15 | €192,048 | €471,543 | +€279,495 | +146% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €793 | €793 | = | 0.0% |
| Non-distributable reserves | 130/1 | €793 | €793 | = | 0.0% |
| Reserves not available under the articles | 1311 | €793 | €793 | = | 0.0% |
| Profit (loss) carried forward | 14 | €172,655 | €452,150 | +€279,495 | +162% |
| Amounts payable | 17/49 | €514,163 | €499,910 | -€14,253 | -2.8% |
| Amounts payable after more than one year | 17 | €201,221 | €193,323 | -€7,898 | -3.9% |
| Financial debts | 170/4 | €201,221 | €193,323 | -€7,898 | -3.9% |
| Amounts payable within one year | 42/48 | €312,942 | €306,199 | -€6,743 | -2.2% |
| Current portion of amounts payable after more than one year | 42 | €37,271 | €43,173 | +€5,902 | +15.8% |
| Financial debts | 43 | - | €60,000 | +€60,000 | |
| Credit institutions | 430/8 | - | €60,000 | +€60,000 | |
| Trade debts | 44 | €41,035 | €41,495 | +€460 | +1.1% |
| Suppliers | 440/4 | €41,035 | €41,495 | +€460 | +1.1% |
| Taxes, remuneration and social security | 45 | €82,857 | €65,132 | -€17,725 | -21.4% |
| Taxes | 450/3 | €82,857 | €65,132 | -€17,725 | -21.4% |
| Other amounts payable | 47/48 | €151,780 | €96,400 | -€55,380 | -36.5% |
| Accrued charges and deferred income | 492/3 | - | €387 | +€387 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €26,083 | €28,740 | +€2,658 | +10.2% |
| Other operating charges | 640/8 | €2,567 | €1,454 | -€1,113 | -43.4% |
| Non-recurring operating charges | 66A | €301 | €0 | -€301 | -100% |
| Gross operating margin | 9900 | €182,587 | €319,679 | +€137,092 | +75.1% |
| Operating profit (loss) | 9901 | €153,636 | €289,485 | +€135,848 | +88.4% |
| Financial income | 75/76B | €2,705 | €136,787 | +€134,081 | +4,956% |
| Recurring financial income | 75 | €2,705 | €136,787 | +€134,081 | +4,956% |
| Financial charges | 65/66B | €6,698 | €8,360 | +€1,662 | +24.8% |
| Recurring financial charges | 65 | €6,698 | €8,360 | +€1,662 | +24.8% |
| Profit (loss) for the period before taxes | 9903 | €149,644 | €417,911 | +€268,268 | +179% |
| Income taxes | 67/77 | €37,157 | €113,416 | +€76,259 | +205% |
| Profit (loss) for the period | 9904 | €112,487 | €304,495 | +€192,008 | +171% |
| Profit (loss) for the period to be appropriated | 9905 | €112,487 | €304,495 | +€192,008 | +171% |
Next steps
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Calculation and sources
Source: filed annual accounts (NBB), financial years ended 31 December 2023 and 31 December 2024. Green is a favourable move for that line, red an unfavourable one. Prepared on 3 November 2026 via checked.be.