VR Assistance: 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.
VR Assistance
Largest movements
- Receivables within one year -€8,124
down €8,124 (-14.4%), from €56,292 to €48,168
of which Other amounts receivable: -€56,292
- Cash -€4,665
down €4,665 (-65.0%), from €7,173 to €2,509
mainly Other debts (-€14,719) and Tax, wage and social debts (-€9,448)
- Tangible fixed assets +€1,578
up €1,578 (+550%), from €287 to €1,865
- Other debts -€14,719
down €14,719 (-7.9%), from €187,230 to €172,511
- Profit (loss) carried forward +€12,522
up €12,522 (+7.4%), from -€169,427 to -€156,905
- Tax, wage and social debts -€9,448
down €9,448 (-43.6%), from €21,687 to €12,239
of which Taxes: -€5,064
- Short-term financial debts -€2,000
no longer reported in 2025 (was €2,000)
- Trade debts +€1,869
up €1,869 (+64.6%), from €2,892 to €4,760
- Gross operating margin -€50,485
down €50,485 (-70.7%), from €71,362 to €20,877
- Staff costs -€20,411
down €20,411 (-89.1%), from €22,916 to €2,505
- Financial charges -€5,420
down €5,420 (-84.7%), from €6,402 to €982
- Other operating charges +€3,532
up €3,532 (+103%), from €3,433 to €6,965
- Financial income -€3,243
down €3,243 (-51.6%), from €6,288 to €3,045
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 | €64,381 | €52,605 | -€11,776 | -18.3% |
| Fixed assets | 21/28 | €853 | €1,865 | +€1,012 | +119% |
| Tangible fixed assets | 22/27 | €287 | €1,865 | +€1,578 | +550% |
| Plant, machinery and equipment | 23 | €287 | €1,865 | +€1,578 | +550% |
| Financial fixed assets | 28 | €566 | - | -€566 | |
| Current assets | 29/58 | €63,528 | €50,740 | -€12,788 | -20.1% |
| Amounts receivable within one year | 40/41 | €56,292 | €48,168 | -€8,124 | -14.4% |
| Trade receivables | 40 | - | €48,168 | +€48,168 | |
| Other amounts receivable | 41 | €56,292 | - | -€56,292 | |
| Cash at bank and in hand | 54/58 | €7,173 | €2,509 | -€4,665 | -65.0% |
| Deferred charges and accrued income | 490/1 | €63 | €63 | = | 0.0% |
| Total equity and liabilities | 10/49 | €64,381 | €52,605 | -€11,776 | -18.3% |
| Equity | 10/15 | -€149,427 | -€136,905 | +€12,522 | +8.4% |
| Contributions | 10/11 | €20,000 | €20,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€169,427 | -€156,905 | +€12,522 | +7.4% |
| Amounts payable | 17/49 | €213,808 | €189,510 | -€24,298 | -11.4% |
| Amounts payable within one year | 42/48 | €213,808 | €189,510 | -€24,298 | -11.4% |
| Financial debts | 43 | €2,000 | - | -€2,000 | |
| Credit institutions | 430/8 | €2,000 | - | -€2,000 | |
| Trade debts | 44 | €2,892 | €4,760 | +€1,869 | +64.6% |
| Suppliers | 440/4 | €2,892 | €4,760 | +€1,869 | +64.6% |
| Taxes, remuneration and social security | 45 | €21,687 | €12,239 | -€9,448 | -43.6% |
| Taxes | 450/3 | €17,303 | €12,239 | -€5,064 | -29.3% |
| Remuneration and social security | 454/9 | €4,384 | - | -€4,384 | |
| Other amounts payable | 47/48 | €187,230 | €172,511 | -€14,719 | -7.9% |
| Remuneration, social security and pensions | 62 | €22,916 | €2,505 | -€20,411 | -89.1% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €113 | €948 | +€835 | +740% |
| Other operating charges | 640/8 | €3,433 | €6,965 | +€3,532 | +103% |
| Gross operating margin | 9900 | €71,362 | €20,877 | -€50,485 | -70.7% |
| Operating profit (loss) | 9901 | €44,900 | €10,459 | -€34,441 | -76.7% |
| Financial income | 75/76B | €6,288 | €3,045 | -€3,243 | -51.6% |
| Recurring financial income | 75 | €6,288 | €3,045 | -€3,243 | -51.6% |
| Financial charges | 65/66B | €6,402 | €982 | -€5,420 | -84.7% |
| Recurring financial charges | 65 | €6,402 | €982 | -€5,420 | -84.7% |
| Profit (loss) for the period before taxes | 9903 | €44,786 | €12,522 | -€32,265 | -72.0% |
| Profit (loss) for the period | 9904 | €44,786 | €12,522 | -€32,265 | -72.0% |
| Profit (loss) for the period to be appropriated | 9905 | €44,786 | €12,522 | -€32,265 | -72.0% |
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 15 October 2026 via checked.be.