VRB Service: 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.
VRB Service
Largest movements
- Tangible fixed assets -€20,813
down €20,813 (-27.5%), from €75,557 to €54,744
of which Furniture and vehicles: -€22,146
- Cash -€8,319
down €8,319 (-36.4%), from €22,873 to €14,555
mainly Contributions, distributions and other (-€33,075) and Debts after one year (-€22,865)
- Receivables within one year -€3,826
down €3,826 (-29.9%), from €12,807 to €8,981
of which Trade receivables: -€6,335
- Deferred charges and accrued income -€2,830
down €2,830 (-100%), from €2,830 to €0
- Reserves -€26,232
down €26,232 (-100%), from €26,232 to €0
- Debts after one year -€22,865
down €22,865 (-62.5%), from €36,595 to €13,730
- Other debts +€17,814
up €17,814 (+156%), from €11,427 to €29,241
- Tax, wage and social debts -€3,915
down €3,915 (-30.2%), from €12,976 to €9,061
of which Taxes: -€3,915
- Trade debts -€1,413
down €1,413 (-67.5%), from €2,094 to €682
- Gross operating margin +€19,316
up €19,316 (+88.6%), from €21,803 to €41,119
- Depreciation +€9,932
up €9,932 (+54.4%), from €18,241 to €28,173
- Taxes +€2,109
up €2,109 (+430%), from €491 to €2,599
- Other operating charges +€445
up €445 (+85.0%), from €523 to €968
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 | €114,068 | €78,279 | -€35,788 | -31.4% |
| Fixed assets | 21/28 | €75,557 | €54,744 | -€20,813 | -27.5% |
| Tangible fixed assets | 22/27 | €75,557 | €54,744 | -€20,813 | -27.5% |
| Furniture and vehicles | 24 | €67,648 | €45,502 | -€22,146 | -32.7% |
| Other tangible fixed assets | 26 | €7,909 | €9,242 | +€1,333 | +16.8% |
| Current assets | 29/58 | €38,511 | €23,535 | -€14,975 | -38.9% |
| Amounts receivable within one year | 40/41 | €12,807 | €8,981 | -€3,826 | -29.9% |
| Trade receivables | 40 | €12,437 | €6,101 | -€6,335 | -50.9% |
| Other amounts receivable | 41 | €370 | €2,879 | +€2,509 | +678% |
| Cash at bank and in hand | 54/58 | €22,873 | €14,555 | -€8,319 | -36.4% |
| Deferred charges and accrued income | 490/1 | €2,830 | €0 | -€2,830 | -100% |
| Total equity and liabilities | 10/49 | €114,068 | €78,279 | -€35,788 | -31.4% |
| Equity | 10/15 | €28,232 | €2,000 | -€26,232 | -92.9% |
| Contributions | 10/11 | €2,000 | €2,000 | = | 0.0% |
| Reserves | 13 | €26,232 | €0 | -€26,232 | -100% |
| Distributable reserves | 133 | €26,232 | €0 | -€26,232 | -100% |
| Profit (loss) carried forward | 14 | €0 | €0 | = | |
| Amounts payable | 17/49 | €85,836 | €76,279 | -€9,557 | -11.1% |
| Amounts payable after more than one year | 17 | €36,595 | €13,730 | -€22,865 | -62.5% |
| Financial debts | 170/4 | €36,595 | €13,730 | -€22,865 | -62.5% |
| Amounts payable within one year | 42/48 | €48,541 | €61,849 | +€13,308 | +27.4% |
| Current portion of amounts payable after more than one year | 42 | €22,043 | €22,865 | +€822 | +3.7% |
| Trade debts | 44 | €2,094 | €682 | -€1,413 | -67.5% |
| Suppliers | 440/4 | €2,094 | €682 | -€1,413 | -67.5% |
| Taxes, remuneration and social security | 45 | €12,976 | €9,061 | -€3,915 | -30.2% |
| Taxes | 450/3 | €11,276 | €7,361 | -€3,915 | -34.7% |
| Remuneration and social security | 454/9 | €1,700 | €1,700 | = | 0.0% |
| Other amounts payable | 47/48 | €11,427 | €29,241 | +€17,814 | +156% |
| Accrued charges and deferred income | 492/3 | €700 | €700 | = | 0.0% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €18,241 | €28,173 | +€9,932 | +54.4% |
| Other operating charges | 640/8 | €523 | €968 | +€445 | +85.0% |
| Gross operating margin | 9900 | €21,803 | €41,119 | +€19,316 | +88.6% |
| Operating profit (loss) | 9901 | €3,038 | €11,978 | +€8,939 | +294% |
| Financial income | 75/76B | €0 | €0 | -€0 | -100% |
| Recurring financial income | 75 | €0 | €0 | -€0 | -100% |
| Financial charges | 65/66B | €2,302 | €2,535 | +€232 | +10.1% |
| Recurring financial charges | 65 | €2,302 | €2,535 | +€232 | +10.1% |
| Profit (loss) for the period before taxes | 9903 | €736 | €9,443 | +€8,707 | +1,183% |
| Income taxes | 67/77 | €491 | €2,599 | +€2,109 | +430% |
| Profit (loss) for the period | 9904 | €245 | €6,843 | +€6,598 | +2,690% |
| Profit (loss) for the period to be appropriated | 9905 | €245 | €6,843 | +€6,598 | +2,690% |
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 21 October 2026 via checked.be.