VR BASE CENTER: 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 BASE CENTER
Largest movements
- Receivables within one year +€242,322
up €242,322 (+127%), from €190,621 to €432,943
of which Other amounts receivable: +€243,907
- Tangible fixed assets -€82,454
down €82,454 (-27.8%), from €296,142 to €213,688
of which Leasing and similar rights: -€77,922
- Cash -€30,709
down €30,709 (-72.3%), from €42,502 to €11,794
mainly Receivables within one year (-€242,322) and Debts after one year (-€76,433)
- Intangible fixed assets -€7,000
down €7,000 (-33.3%), from €21,000 to €14,000
- Other debts +€206,036
up €206,036 (+1,207%), from €17,077 to €223,113
- Debts after one year -€76,433
down €76,433 (-36.0%), from €212,410 to €135,976
- Trade debts -€35,478
down €35,478 (-24.5%), from €144,981 to €109,503
- Tax, wage and social debts +€22,383
up €22,383 (+56.4%), from €39,676 to €62,059
of which Taxes: +€19,764
- Depreciation +€45,586
up €45,586 (+104%), from €43,868 to €89,454
- Gross operating margin +€37,617
up €37,617 (+13.2%), from €285,021 to €322,638
- Staff costs -€14,787
down €14,787 (-6.6%), from €225,750 to €210,962
- Financial charges +€7,848
up €7,848 (+66.5%), from €11,810 to €19,658
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 | €552,766 | €675,429 | +€122,663 | +22.2% |
| Fixed assets | 21/28 | €317,142 | €227,688 | -€89,454 | -28.2% |
| Intangible fixed assets | 21 | €21,000 | €14,000 | -€7,000 | -33.3% |
| Tangible fixed assets | 22/27 | €296,142 | €213,688 | -€82,454 | -27.8% |
| Plant, machinery and equipment | 23 | €14,663 | €10,663 | -€4,000 | -27.3% |
| Furniture and vehicles | 24 | €2,579 | €2,047 | -€532 | -20.6% |
| Leasing and similar rights | 25 | €278,901 | €200,979 | -€77,922 | -27.9% |
| Current assets | 29/58 | €235,624 | €447,741 | +€212,117 | +90.0% |
| Stocks and contracts in progress | 3 | €2,500 | €2,500 | = | 0.0% |
| Stocks | 30/36 | €2,500 | €2,500 | = | 0.0% |
| Amounts receivable within one year | 40/41 | €190,621 | €432,943 | +€242,322 | +127% |
| Trade receivables | 40 | €55,090 | €53,505 | -€1,585 | -2.9% |
| Other amounts receivable | 41 | €135,531 | €379,438 | +€243,907 | +180% |
| Cash at bank and in hand | 54/58 | €42,502 | €11,794 | -€30,709 | -72.3% |
| Deferred charges and accrued income | 490/1 | - | €504 | +€504 | |
| Total equity and liabilities | 10/49 | €552,766 | €675,429 | +€122,663 | +22.2% |
| Equity | 10/15 | €67,501 | €68,345 | +€844 | +1.3% |
| Contributions | 10/11 | €20,000 | €20,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €47,501 | €48,345 | +€844 | +1.8% |
| Amounts payable | 17/49 | €485,265 | €607,084 | +€121,819 | +25.1% |
| Amounts payable after more than one year | 17 | €212,410 | €135,976 | -€76,433 | -36.0% |
| Financial debts | 170/4 | €212,410 | €135,976 | -€76,433 | -36.0% |
| Amounts payable within one year | 42/48 | €272,855 | €471,108 | +€198,253 | +72.7% |
| Current portion of amounts payable after more than one year | 42 | €71,122 | €76,433 | +€5,311 | +7.5% |
| Trade debts | 44 | €144,981 | €109,503 | -€35,478 | -24.5% |
| Suppliers | 440/4 | €144,981 | €109,503 | -€35,478 | -24.5% |
| Taxes, remuneration and social security | 45 | €39,676 | €62,059 | +€22,383 | +56.4% |
| Taxes | 450/3 | €11,051 | €30,815 | +€19,764 | +179% |
| Remuneration and social security | 454/9 | €28,625 | €31,244 | +€2,619 | +9.1% |
| Other amounts payable | 47/48 | €17,077 | €223,113 | +€206,036 | +1,207% |
| Accrued charges and deferred income | 492/3 | €0 | - | = | |
| Remuneration, social security and pensions | 62 | €225,750 | €210,962 | -€14,787 | -6.6% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €43,868 | €89,454 | +€45,586 | +104% |
| Other operating charges | 640/8 | €50 | €1,077 | +€1,027 | +2,053% |
| Gross operating margin | 9900 | €285,021 | €322,638 | +€37,617 | +13.2% |
| Operating profit (loss) | 9901 | €15,354 | €21,145 | +€5,791 | +37.7% |
| Financial income | 75/76B | €0 | €84 | +€84 | |
| Recurring financial income | 75 | €0 | €84 | +€84 | |
| Financial charges | 65/66B | €11,810 | €19,658 | +€7,848 | +66.5% |
| Recurring financial charges | 65 | €11,810 | €19,658 | +€7,848 | +66.5% |
| Profit (loss) for the period before taxes | 9903 | €3,544 | €1,571 | -€1,973 | -55.7% |
| Income taxes | 67/77 | €1,115 | €727 | -€388 | -34.8% |
| Profit (loss) for the period | 9904 | €2,429 | €844 | -€1,585 | -65.3% |
| Profit (loss) for the period to be appropriated | 9905 | €2,429 | €844 | -€1,585 | -65.3% |
Source: filed annual accounts (NBB), financial years ended 30 June 2024 and 30 June 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 19 October 2026 via checked.be.