B&E Vossen: 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.
B&E Vossen
Largest movements
- Receivables within one year -€20,562
down €20,562 (-39.2%), from €52,494 to €31,932
of which Trade receivables: -€19,331
- Tangible fixed assets -€1,890
down €1,890 (-59.1%), from €3,198 to €1,307
of which Furniture and vehicles: -€1,749
- Cash -€1,456
down €1,456 (-48.6%), from €2,995 to €1,539
mainly Accrued charges and deferred income (-€11,614) and Net result for the year (-€4,587)
- Accrued charges and deferred income -€11,614
down €11,614 (-68.9%), from €16,850 to €5,236
- Profit (loss) carried forward -€4,587
down €4,587 (-38.7%), from -€11,856 to -€16,443
- Debts after one year -€3,899
down €3,899 (-100.0%), from €3,899 to €0
- Other debts -€3,438
down €3,438 (-10.2%), from €33,828 to €30,390
- Current portion of long-term debt -€1,633
down €1,633 (-100.0%), from €1,633 to €0
- Gross operating margin -€16,142
down €16,142, from €16,023 to -€119
- Depreciation -€5,652
down €5,652 (-74.9%), from €7,543 to €1,890
- Other operating charges -€4,420
down €4,420 (-78.8%), from €5,608 to €1,188
- Financial charges +€859
up €859 (+249.8%), from €344 to €1,202
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 | €65,710 | €41,461 | -€24,249 | -36.9% |
| Fixed assets | 21/28 | €8,198 | €6,307 | -€1,890 | -23.1% |
| Intangible fixed assets | 21 | €5,000 | €5,000 | = | 0.0% |
| Tangible fixed assets | 22/27 | €3,198 | €1,307 | -€1,890 | -59.1% |
| Plant, machinery and equipment | 23 | €1,448 | €1,307 | -€141 | -9.7% |
| Furniture and vehicles | 24 | €1,749 | €0 | -€1,749 | -100.0% |
| Current assets | 29/58 | €57,512 | €35,153 | -€22,358 | -38.9% |
| Amounts receivable within one year | 40/41 | €52,494 | €31,932 | -€20,562 | -39.2% |
| Trade receivables | 40 | €47,897 | €28,566 | -€19,331 | -40.4% |
| Other amounts receivable | 41 | €4,597 | €3,366 | -€1,231 | -26.8% |
| Cash at bank and in hand | 54/58 | €2,995 | €1,539 | -€1,456 | -48.6% |
| Deferred charges and accrued income | 490/1 | €2,023 | €1,682 | -€340 | -16.8% |
| Total equity and liabilities | 10/49 | €65,710 | €41,461 | -€24,249 | -36.9% |
| Equity | 10/15 | €6,744 | €2,157 | -€4,587 | -68.0% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€11,856 | -€16,443 | -€4,587 | -38.7% |
| Amounts payable | 17/49 | €58,966 | €39,304 | -€19,662 | -33.3% |
| Amounts payable after more than one year | 17 | €3,899 | €0 | -€3,899 | -100.0% |
| Financial debts | 170/4 | €3,899 | €0 | -€3,899 | -100.0% |
| Amounts payable within one year | 42/48 | €38,217 | €34,068 | -€4,149 | -10.9% |
| Current portion of amounts payable after more than one year | 42 | €1,633 | €0 | -€1,633 | -100.0% |
| Trade debts | 44 | €2,154 | €3,064 | +€910 | +42.3% |
| Suppliers | 440/4 | €2,154 | €3,064 | +€910 | +42.3% |
| Taxes, remuneration and social security | 45 | €603 | €615 | +€12 | +2.0% |
| Taxes | 450/3 | €603 | €615 | +€12 | +2.0% |
| Remuneration and social security | 454/9 | €0 | - | = | |
| Other amounts payable | 47/48 | €33,828 | €30,390 | -€3,438 | -10.2% |
| Accrued charges and deferred income | 492/3 | €16,850 | €5,236 | -€11,614 | -68.9% |
| Non-recurring operating income | 76A | €593 | €0 | -€593 | -100.0% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €7,543 | €1,890 | -€5,652 | -74.9% |
| Other operating charges | 640/8 | €5,608 | €1,188 | -€4,420 | -78.8% |
| Non-recurring operating charges | 66A | €3,443 | €250 | -€3,193 | -92.7% |
| Gross operating margin | 9900 | €16,023 | -€119 | -€16,142 | |
| Operating profit (loss) | 9901 | -€571 | -€3,448 | -€2,877 | -504.0% |
| Financial income | 75/76B | €2 | €63 | +€61 | +2477.6% |
| Recurring financial income | 75 | €2 | €63 | +€61 | +2477.6% |
| Financial charges | 65/66B | €344 | €1,202 | +€859 | +249.8% |
| Recurring financial charges | 65 | €344 | €1,202 | +€859 | +249.8% |
| Profit (loss) for the period before taxes | 9903 | -€912 | -€4,587 | -€3,675 | -402.9% |
| Profit (loss) for the period | 9904 | -€912 | -€4,587 | -€3,675 | -402.9% |
| Profit (loss) for the period to be appropriated | 9905 | -€912 | -€4,587 | -€3,675 | -402.9% |
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 6 October 2026 via checked.be.