VURAN: what changed
Two fiscal 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.
VURAN
Largest movements
- Tangible fixed assets -€2,012
down €2,012 (-62.3%), from €3,230 to €1,218
of which Furniture and vehicles: -€1,015
- Cash +€1,677
up €1,677 (+69.9%), from €2,401 to €4,077
mainly Net result for the year (+€15,390) and Depreciation (+€2,012)
- Receivables within one year -€377
no longer reported in 2025 (was €377)
of which Trade receivables: -€363
- Profit (loss) carried forward +€15,390
up €15,390 (+47.3%), from -€32,557 to -€17,167
- Other debts -€7,466
down €7,466 (-95.5%), from €7,817 to €351
- Tax, wage and social debts -€5,026
down €5,026 (-62.1%), from €8,091 to €3,066
of which Remuneration and social security: -€4,900
- Trade debts -€3,125
down €3,125 (-86.5%), from €3,613 to €488
- Accrued charges and deferred income -€407
down €407 (-94.6%), from €431 to €23
- Gross operating margin +€26,601
up €26,601, from -€6,380 to €20,221
- Other operating charges -€1,830
down €1,830 (-41.3%), from €4,434 to €2,604
- Financial charges -€406
down €406 (-73.3%), from €554 to €148
- Financial income -€385
no longer reported in 2025 (was €385)
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.
Cash bridge derived
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 | €7,846 | €7,212 | -€635 | -8.1% |
| Fixed assets | 21/28 | €3,270 | €1,258 | -€2,012 | -61.5% |
| Tangible fixed assets | 22/27 | €3,230 | €1,218 | -€2,012 | -62.3% |
| Plant, machinery and equipment | 23 | €1,530 | €532 | -€998 | -65.2% |
| Furniture and vehicles | 24 | €1,700 | €685 | -€1,015 | -59.7% |
| Financial fixed assets | 28 | €40 | €40 | = | 0.0% |
| Current assets | 29/58 | €4,576 | €5,954 | +€1,377 | +30.1% |
| Stocks and contracts in progress | 3 | €1,799 | €1,877 | +€78 | +4.3% |
| Stocks | 30/36 | €1,799 | €1,877 | +€78 | +4.3% |
| Amounts receivable within one year | 40/41 | €377 | - | -€377 | |
| Trade receivables | 40 | €363 | - | -€363 | |
| Other amounts receivable | 41 | €14 | - | -€14 | |
| Cash at bank and in hand | 54/58 | €2,401 | €4,077 | +€1,677 | +69.9% |
| Deferred charges and accrued income | 490/1 | - | €0 | = | |
| Total equity and liabilities | 10/49 | €7,846 | €7,212 | -€635 | -8.1% |
| Equity | 10/15 | -€12,106 | €3,284 | +€15,390 | |
| Contributions | 10/11 | €18,592 | €18,592 | = | 0.0% |
| Reserves | 13 | €1,859 | €1,859 | = | 0.0% |
| Non-distributable reserves | 130/1 | €1,859 | €1,859 | = | 0.0% |
| Reserves not available under the articles | 1311 | €1,859 | €1,859 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€32,557 | -€17,167 | +€15,390 | +47.3% |
| Amounts payable | 17/49 | €19,952 | €3,928 | -€16,024 | -80.3% |
| Amounts payable within one year | 42/48 | €19,522 | €3,905 | -€15,617 | -80.0% |
| Trade debts | 44 | €3,613 | €488 | -€3,125 | -86.5% |
| Suppliers | 440/4 | €3,613 | €488 | -€3,125 | -86.5% |
| Taxes, remuneration and social security | 45 | €8,091 | €3,066 | -€5,026 | -62.1% |
| Taxes | 450/3 | €891 | €766 | -€126 | -14.1% |
| Remuneration and social security | 454/9 | €7,200 | €2,300 | -€4,900 | -68.1% |
| Other amounts payable | 47/48 | €7,817 | €351 | -€7,466 | -95.5% |
| Accrued charges and deferred income | 492/3 | €431 | €23 | -€407 | -94.6% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €1,931 | €2,012 | +€81 | +4.2% |
| Other operating charges | 640/8 | €4,434 | €2,604 | -€1,830 | -41.3% |
| Non-recurring operating charges | 66A | - | €67 | +€67 | |
| Gross operating margin | 9900 | -€6,380 | €20,221 | +€26,601 | |
| Operating profit (loss) | 9901 | -€12,745 | €15,538 | +€28,283 | |
| Financial income | 75/76B | €385 | - | -€385 | |
| Recurring financial income | 75 | €385 | - | -€385 | |
| Financial charges | 65/66B | €554 | €148 | -€406 | -73.3% |
| Recurring financial charges | 65 | €554 | €148 | -€406 | -73.3% |
| Profit (loss) for the period before taxes | 9903 | -€12,914 | €15,390 | +€28,303 | |
| Profit (loss) for the period | 9904 | -€12,914 | €15,390 | +€28,303 | |
| Profit (loss) for the period to be appropriated | 9905 | -€12,914 | €15,390 | +€28,303 |
Source: filed annual accounts (NBB), fiscal years ended 31 December 2024 and 31 December 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 4 October 2026 via checked.be.