VV BEHEER: 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.
VV BEHEER
Largest movements
- Receivables after one year -€27,693
down €27,693 (-7.0%), from €396,264 to €368,570
- Other debts -€50,000
no longer reported in 2024 (was €50,000)
- Reserves +€45,964
up €45,964 (+8.9%), from €515,680 to €561,644
of which Distributable reserves: +€45,964
- Advances received -€14,995
down €14,995 (-20.9%), from €71,905 to €56,910
- Gross operating margin -€15,995
down €15,995 (-10.2%), from €157,198 to €141,203
- Taxes -€4,493
down €4,493 (-15.6%), from €28,728 to €24,235
- Depreciation -€2,828
down €2,828 (-23.7%), from €11,932 to €9,104
- Staff costs +€2,694
up €2,694 (+5.1%), from €52,906 to €55,600
From the 2023 result to the 2024 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 2023 and 2024 balance sheets and the 2024 result: not a filed cash-flow statement. It shows where the money came from and went.
Every line side by side
| Line | Code | 2023 | 2024 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €695,378 | €677,124 | -€18,254 | -2.6% |
| Fixed assets | 21/28 | €21,080 | €25,833 | +€4,754 | +22.6% |
| Tangible fixed assets | 22/27 | €21,080 | €25,833 | +€4,754 | +22.6% |
| Plant, machinery and equipment | 23 | €7,255 | €5,195 | -€2,060 | -28.4% |
| Furniture and vehicles | 24 | €12,915 | €11,195 | -€1,721 | -13.3% |
| Other tangible fixed assets | 26 | €909 | €9,444 | +€8,534 | +939% |
| Current assets | 29/58 | €674,298 | €651,290 | -€23,008 | -3.4% |
| Amounts receivable after more than one year | 29 | €396,264 | €368,570 | -€27,693 | -7.0% |
| Other amounts receivable | 291 | €396,264 | €368,570 | -€27,693 | -7.0% |
| Amounts receivable within one year | 40/41 | €264,964 | €270,522 | +€5,558 | +2.1% |
| Other amounts receivable | 41 | €264,964 | €270,522 | +€5,558 | +2.1% |
| Cash at bank and in hand | 54/58 | €12,493 | €11,620 | -€873 | -7.0% |
| Deferred charges and accrued income | 490/1 | €577 | €578 | +€1 | +0.1% |
| Total equity and liabilities | 10/49 | €695,378 | €677,124 | -€18,254 | -2.6% |
| Equity | 10/15 | €521,880 | €567,844 | +€45,964 | +8.8% |
| Contributions | 10/11 | €6,200 | €6,200 | = | 0.0% |
| Reserves | 13 | €515,680 | €561,644 | +€45,964 | +8.9% |
| Non-distributable reserves | 130/1 | €2,000 | €2,000 | = | 0.0% |
| Reserves not available under the articles | 1311 | €2,000 | €2,000 | = | 0.0% |
| Distributable reserves | 133 | €513,680 | €559,644 | +€45,964 | +8.9% |
| Amounts payable | 17/49 | €173,498 | €109,279 | -€64,219 | -37.0% |
| Amounts payable within one year | 42/48 | €173,498 | €109,279 | -€64,219 | -37.0% |
| Trade debts | 44 | €469 | €1,111 | +€641 | +137% |
| Suppliers | 440/4 | €469 | €1,111 | +€641 | +137% |
| Advances received on contracts in progress | 46 | €71,905 | €56,910 | -€14,995 | -20.9% |
| Taxes, remuneration and social security | 45 | €51,124 | €51,259 | +€135 | +0.3% |
| Taxes | 450/3 | €42,826 | €42,547 | -€279 | -0.7% |
| Remuneration and social security | 454/9 | €8,298 | €8,712 | +€414 | +5.0% |
| Other amounts payable | 47/48 | €50,000 | - | -€50,000 | |
| Remuneration, social security and pensions | 62 | €52,906 | €55,600 | +€2,694 | +5.1% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €11,932 | €9,104 | -€2,828 | -23.7% |
| Other operating charges | 640/8 | €1,718 | €3,271 | +€1,553 | +90.4% |
| Non-recurring operating charges | 66A | - | €14,708 | +€14,708 | |
| Gross operating margin | 9900 | €157,198 | €141,203 | -€15,995 | -10.2% |
| Operating profit (loss) | 9901 | €90,642 | €58,520 | -€32,122 | -35.4% |
| Financial income | 75/76B | €13,556 | €12,737 | -€818 | -6.0% |
| Recurring financial income | 75 | €13,556 | €12,737 | -€818 | -6.0% |
| Financial charges | 65/66B | €1,105 | €1,058 | -€47 | -4.2% |
| Recurring financial charges | 65 | €1,105 | €1,058 | -€47 | -4.2% |
| Profit (loss) for the period before taxes | 9903 | €103,093 | €70,199 | -€32,894 | -31.9% |
| Income taxes | 67/77 | €28,728 | €24,235 | -€4,493 | -15.6% |
| Profit (loss) for the period | 9904 | €74,365 | €45,964 | -€28,400 | -38.2% |
| Profit (loss) for the period to be appropriated | 9905 | €74,365 | €45,964 | -€28,400 | -38.2% |
Source: filed annual accounts (NBB), financial years ended 30 June 2023 and 30 June 2024. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 14 October 2026 via checked.be.