VR - BESTUUR: 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 - BESTUUR
Largest movements
No asset line moved by more than 1% of the balance sheet total.
No liability line moved by more than 1% of the balance sheet total.
- Gross operating margin -€244
down €244 (-4.5%), from €5,414 to €5,170
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
Cash or the result is not a separate line in both sets of accounts; the cash flow cannot be derived from them.
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €652,489 | €651,799 | -€689 | -0.1% |
| Fixed assets | 21/28 | €512,163 | €510,794 | -€1,370 | -0.3% |
| Tangible fixed assets | 22/27 | €512,163 | €510,794 | -€1,370 | -0.3% |
| Land and buildings | 22 | €512,163 | €510,794 | -€1,370 | -0.3% |
| Current assets | 29/58 | €140,326 | €141,006 | +€680 | +0.5% |
| Amounts receivable within one year | 40/41 | €140,326 | €141,006 | +€680 | +0.5% |
| Other amounts receivable | 41 | €140,326 | €141,006 | +€680 | +0.5% |
| Total equity and liabilities | 10/49 | €652,489 | €651,799 | -€689 | -0.1% |
| Equity | 10/15 | -€350,423 | -€353,627 | -€3,203 | -0.9% |
| Contributions | 10/11 | €79,202 | €79,202 | = | 0.0% |
| Reserves | 13 | €7,920 | €7,920 | = | 0.0% |
| Non-distributable reserves | 130/1 | €7,920 | €7,920 | = | 0.0% |
| Reserves not available under the articles | 1311 | €7,920 | €7,920 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€437,545 | -€440,749 | -€3,203 | -0.7% |
| Amounts payable | 17/49 | €1,002,912 | €1,005,426 | +€2,514 | +0.3% |
| Amounts payable within one year | 42/48 | €1,002,912 | €1,005,426 | +€2,514 | +0.3% |
| Other amounts payable | 47/48 | €1,002,912 | €1,005,426 | +€2,514 | +0.3% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €1,370 | €1,370 | = | 0.0% |
| Other operating charges | 640/8 | €2,188 | €2,240 | +€52 | +2.4% |
| Gross operating margin | 9900 | €5,414 | €5,170 | -€244 | -4.5% |
| Operating profit (loss) | 9901 | €1,857 | €1,560 | -€297 | -16.0% |
| Financial charges | 65/66B | €4,740 | €4,763 | +€24 | +0.5% |
| Recurring financial charges | 65 | €4,740 | €4,763 | +€24 | +0.5% |
| Profit (loss) for the period before taxes | 9903 | -€2,883 | -€3,203 | -€320 | -11.1% |
| Profit (loss) for the period | 9904 | -€2,883 | -€3,203 | -€320 | -11.1% |
| Profit (loss) for the period to be appropriated | 9905 | -€2,883 | -€3,203 | -€320 | -11.1% |
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.