withVR: 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.
withVR
Largest movements
- Tangible fixed assets -€1,595
down €1,595 (-26.7%), from €5,978 to €4,382
of which Furniture and vehicles: -€1,057
- Receivables within one year +€1,290
up €1,290 (+7.7%), from €16,817 to €18,107
of which Other amounts receivable: +€1,893
- Current investments +€1,025
new in 2025: €1,025
- Cash +€675
up €675 (+22.1%), from €3,051 to €3,726
mainly Depreciation (+€3,398) and Net result for the year (+€3,193)
- Deferred charges and accrued income +€526
up €526 (+386%), from €136 to €662
- Profit (loss) carried forward +€3,193
up €3,193 (+21.7%), from €14,684 to €17,877
- Tax, wage and social debts -€1,460
down €1,460 (-30.9%), from €4,719 to €3,260
of which Taxes: -€1,460
- Advances received +€588
up €588, from €0 to €588
- Trade debts -€379
down €379 (-64.6%), from €587 to €208
- Gross operating margin -€4,133
down €4,133 (-30.6%), from €13,489 to €9,356
- Taxes -€1,158
down €1,158 (-57.2%), from €2,025 to €867
- Depreciation +€587
up €587 (+20.9%), from €2,811 to €3,398
- Other operating charges +€303
up €303 (+89.1%), from €341 to €644
- Financial charges +€217
up €217 (+19.4%), from €1,120 to €1,338
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 | €25,982 | €27,902 | +€1,921 | +7.4% |
| Fixed assets | 21/28 | €5,978 | €4,382 | -€1,595 | -26.7% |
| Tangible fixed assets | 22/27 | €5,978 | €4,382 | -€1,595 | -26.7% |
| Plant, machinery and equipment | 23 | €977 | €438 | -€539 | -55.1% |
| Furniture and vehicles | 24 | €5,001 | €3,944 | -€1,057 | -21.1% |
| Current assets | 29/58 | €20,004 | €23,520 | +€3,516 | +17.6% |
| Amounts receivable within one year | 40/41 | €16,817 | €18,107 | +€1,290 | +7.7% |
| Trade receivables | 40 | €711 | €109 | -€603 | -84.7% |
| Other amounts receivable | 41 | €16,105 | €17,998 | +€1,893 | +11.8% |
| Current investments | 50/53 | - | €1,025 | +€1,025 | |
| Cash at bank and in hand | 54/58 | €3,051 | €3,726 | +€675 | +22.1% |
| Deferred charges and accrued income | 490/1 | €136 | €662 | +€526 | +386% |
| Total equity and liabilities | 10/49 | €25,982 | €27,902 | +€1,921 | +7.4% |
| Equity | 10/15 | €20,184 | €23,377 | +€3,193 | +15.8% |
| Contributions | 10/11 | €5,500 | €5,500 | = | 0.0% |
| Profit (loss) carried forward | 14 | €14,684 | €17,877 | +€3,193 | +21.7% |
| Amounts payable | 17/49 | €5,798 | €4,526 | -€1,273 | -21.9% |
| Amounts payable within one year | 42/48 | €5,798 | €4,526 | -€1,273 | -21.9% |
| Financial debts | 43 | €491 | €470 | -€21 | -4.4% |
| Credit institutions | 430/8 | €491 | €470 | -€21 | -4.4% |
| Trade debts | 44 | €587 | €208 | -€379 | -64.6% |
| Suppliers | 440/4 | €587 | €208 | -€379 | -64.6% |
| Advances received on contracts in progress | 46 | €0 | €588 | +€588 | |
| Taxes, remuneration and social security | 45 | €4,719 | €3,260 | -€1,460 | -30.9% |
| Taxes | 450/3 | €2,969 | €1,510 | -€1,460 | -49.2% |
| Remuneration and social security | 454/9 | €1,750 | €1,750 | = | 0.0% |
| Accrued charges and deferred income | 492/3 | €0 | - | = | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €2,811 | €3,398 | +€587 | +20.9% |
| Other operating charges | 640/8 | €341 | €644 | +€303 | +89.1% |
| Gross operating margin | 9900 | €13,489 | €9,356 | -€4,133 | -30.6% |
| Operating profit (loss) | 9901 | €10,337 | €5,314 | -€5,023 | -48.6% |
| Financial income | 75/76B | €1 | €84 | +€83 | +7,859% |
| Recurring financial income | 75 | €1 | €84 | +€83 | +7,859% |
| Financial charges | 65/66B | €1,120 | €1,338 | +€217 | +19.4% |
| Recurring financial charges | 65 | €1,120 | €1,338 | +€217 | +19.4% |
| Profit (loss) for the period before taxes | 9903 | €9,218 | €4,060 | -€5,158 | -56.0% |
| Income taxes | 67/77 | €2,025 | €867 | -€1,158 | -57.2% |
| Profit (loss) for the period | 9904 | €7,193 | €3,193 | -€4,000 | -55.6% |
| Profit (loss) for the period to be appropriated | 9905 | €7,193 | €3,193 | -€4,000 | -55.6% |
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 31 October 2026 via checked.be.