DANY VOS: 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.
DANY VOS
Largest movements
- Receivables within one year +€13,685
up €13,685 (+40.6%), from €33,666 to €47,350
of which Other amounts receivable: +€14,209
- Deferred charges and accrued income -€2,531
down €2,531 (-7.8%), from €32,319 to €29,788
- Cash -€2,389
down €2,389 (-8.6%), from €27,729 to €25,340
mainly Receivables within one year (-€13,685) and Investment in fixed assets (net) (-€8,341)
- Reserves +€14,700
up €14,700 (+22.6%), from €64,910 to €79,610
- Tax, wage and social debts -€5,836
down €5,836 (-58.6%), from €9,953 to €4,118
- Gross operating margin -€4,414
down €4,414 (-12.8%), from €34,483 to €30,068
- Depreciation +€2,306
up €2,306 (+39.4%), from €5,858 to €8,164
- Financial charges -€1,625
down €1,625 (-75.0%), from €2,166 to €541
- Financial income +€979
up €979 (+45.8%), from €2,136 to €3,115
- Taxes -€886
down €886 (-11.5%), from €7,702 to €6,816
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 | €199,895 | €208,837 | +€8,942 | +4.5% |
| Fixed assets | 21/28 | €28,183 | €28,360 | +€177 | +0.6% |
| Tangible fixed assets | 22/27 | €28,183 | €28,360 | +€177 | +0.6% |
| Plant, machinery and equipment | 23 | €22,634 | €24,689 | +€2,055 | +9.1% |
| Furniture and vehicles | 24 | €5,549 | €3,671 | -€1,878 | -33.8% |
| Current assets | 29/58 | €171,713 | €180,478 | +€8,765 | +5.1% |
| Amounts receivable after more than one year | 29 | €75,000 | €75,000 | = | 0.0% |
| Other amounts receivable | 291 | €75,000 | €75,000 | = | 0.0% |
| Stocks and contracts in progress | 3 | €3,000 | €3,000 | = | 0.0% |
| Stocks | 30/36 | €3,000 | €3,000 | = | 0.0% |
| Amounts receivable within one year | 40/41 | €33,666 | €47,350 | +€13,685 | +40.6% |
| Trade receivables | 40 | €22,638 | €22,113 | -€524 | -2.3% |
| Other amounts receivable | 41 | €11,028 | €25,237 | +€14,209 | +129% |
| Cash at bank and in hand | 54/58 | €27,729 | €25,340 | -€2,389 | -8.6% |
| Deferred charges and accrued income | 490/1 | €32,319 | €29,788 | -€2,531 | -7.8% |
| Total equity and liabilities | 10/49 | €199,895 | €208,837 | +€8,942 | +4.5% |
| Equity | 10/15 | €184,174 | €198,948 | +€14,774 | +8.0% |
| Contributions | 10/11 | €50,000 | €50,000 | = | 0.0% |
| Reserves | 13 | €64,910 | €79,610 | +€14,700 | +22.6% |
| Distributable reserves | 133 | €64,910 | €79,610 | +€14,700 | +22.6% |
| Profit (loss) carried forward | 14 | €69,264 | €69,338 | +€74 | +0.1% |
| Amounts payable | 17/49 | €15,721 | €9,889 | -€5,832 | -37.1% |
| Amounts payable within one year | 42/48 | €15,721 | €9,889 | -€5,832 | -37.1% |
| Trade debts | 44 | €5,768 | €5,772 | +€3 | +0.1% |
| Suppliers | 440/4 | €5,768 | €5,772 | +€3 | +0.1% |
| Taxes, remuneration and social security | 45 | €9,953 | €4,118 | -€5,836 | -58.6% |
| Taxes | 450/3 | €9,953 | €4,118 | -€5,836 | -58.6% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €5,858 | €8,164 | +€2,306 | +39.4% |
| Other operating charges | 640/8 | €2,790 | €2,889 | +€99 | +3.5% |
| Gross operating margin | 9900 | €34,483 | €30,068 | -€4,414 | -12.8% |
| Operating profit (loss) | 9901 | €25,835 | €19,016 | -€6,819 | -26.4% |
| Financial income | 75/76B | €2,136 | €3,115 | +€979 | +45.8% |
| Recurring financial income | 75 | €2,136 | €3,115 | +€979 | +45.8% |
| Financial charges | 65/66B | €2,166 | €541 | -€1,625 | -75.0% |
| Recurring financial charges | 65 | €2,166 | €541 | -€1,625 | -75.0% |
| Profit (loss) for the period before taxes | 9903 | €25,805 | €21,590 | -€4,215 | -16.3% |
| Income taxes | 67/77 | €7,702 | €6,816 | -€886 | -11.5% |
| Profit (loss) for the period | 9904 | €18,103 | €14,774 | -€3,329 | -18.4% |
| Profit (loss) for the period to be appropriated | 9905 | €18,103 | €14,774 | -€3,329 | -18.4% |
Source: filed annual accounts (NBB), financial years ended 31 March 2024 and 31 March 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 17 October 2026 via checked.be.