VR Prof: 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 Prof
Largest movements
- Tangible fixed assets +€22,570
up €22,570 (+78.7%), from €28,676 to €51,246
of which Furniture and vehicles: +€21,846
- Cash +€11,199
up €11,199 (+31.3%), from €35,828 to €47,027
mainly Net result for the year (+€38,510) and Depreciation (+€10,201)
- Receivables within one year +€10,048
up €10,048 (+678%), from €1,483 to €11,530
of which Other amounts receivable: +€10,774
- Reserves +€37,710
up €37,710 (+72.2%), from €52,233 to €89,943
- Trade debts +€8,619
new in 2025: €8,619
- Other debts -€1,506
down €1,506 (-12.9%), from €11,631 to €10,125
- Depreciation +€9,876
up €9,876 (+3,044%), from €324 to €10,201
- Gross operating margin -€8,094
down €8,094 (-12.1%), from €67,059 to €58,965
- Taxes -€3,671
down €3,671 (-27.6%), from €13,298 to €9,628
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 | €68,162 | €112,115 | +€43,954 | +64.5% |
| Fixed assets | 21/28 | €28,676 | €51,246 | +€22,570 | +78.7% |
| Tangible fixed assets | 22/27 | €28,676 | €51,246 | +€22,570 | +78.7% |
| Plant, machinery and equipment | 23 | - | €724 | +€724 | |
| Furniture and vehicles | 24 | €28,676 | €50,521 | +€21,846 | +76.2% |
| Current assets | 29/58 | €39,486 | €60,870 | +€21,383 | +54.2% |
| Amounts receivable within one year | 40/41 | €1,483 | €11,530 | +€10,048 | +678% |
| Trade receivables | 40 | €726 | - | -€726 | |
| Other amounts receivable | 41 | €756 | €11,530 | +€10,774 | +1,425% |
| Cash at bank and in hand | 54/58 | €35,828 | €47,027 | +€11,199 | +31.3% |
| Deferred charges and accrued income | 490/1 | €2,176 | €2,313 | +€137 | +6.3% |
| Total equity and liabilities | 10/49 | €68,162 | €112,115 | +€43,954 | +64.5% |
| Equity | 10/15 | €53,233 | €90,943 | +€37,710 | +70.8% |
| Contributions | 10/11 | €1,000 | €1,000 | = | 0.0% |
| Reserves | 13 | €52,233 | €89,943 | +€37,710 | +72.2% |
| Distributable reserves | 133 | €52,233 | €89,943 | +€37,710 | +72.2% |
| Amounts payable | 17/49 | €14,929 | €21,172 | +€6,243 | +41.8% |
| Amounts payable within one year | 42/48 | €14,929 | €21,172 | +€6,243 | +41.8% |
| Trade debts | 44 | - | €8,619 | +€8,619 | |
| Suppliers | 440/4 | - | €8,619 | +€8,619 | |
| Taxes, remuneration and social security | 45 | €3,298 | €2,428 | -€870 | -26.4% |
| Taxes | 450/3 | €3,298 | €411 | -€2,887 | -87.5% |
| Remuneration and social security | 454/9 | - | €2,017 | +€2,017 | |
| Other amounts payable | 47/48 | €11,631 | €10,125 | -€1,506 | -12.9% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €324 | €10,201 | +€9,876 | +3,044% |
| Other operating charges | 640/8 | €385 | €586 | +€201 | +52.1% |
| Gross operating margin | 9900 | €67,059 | €58,965 | -€8,094 | -12.1% |
| Operating profit (loss) | 9901 | €66,350 | €48,178 | -€18,171 | -27.4% |
| Financial income | 75/76B | €0 | - | -€0 | |
| Recurring financial income | 75 | €0 | - | -€0 | |
| Financial charges | 65/66B | €19 | €40 | +€22 | +116% |
| Recurring financial charges | 65 | €19 | €40 | +€22 | +116% |
| Profit (loss) for the period before taxes | 9903 | €66,331 | €48,138 | -€18,193 | -27.4% |
| Income taxes | 67/77 | €13,298 | €9,628 | -€3,671 | -27.6% |
| Profit (loss) for the period | 9904 | €53,033 | €38,510 | -€14,522 | -27.4% |
| Profit (loss) for the period to be appropriated | 9905 | €53,033 | €38,510 | -€14,522 | -27.4% |
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 29 October 2026 via checked.be.