DE VIET: 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.
DE VIET
Largest movements
- Tangible fixed assets +€44,751
up €44,751 (+17.6%), from €254,045 to €298,796
- Receivables within one year -€19,263
down €19,263 (-28.3%), from €68,014 to €48,750
- Cash +€9,639
up €9,639 (+161%), from €6,000 to €15,639
mainly Depreciation (+€57,949) and Debts after one year (+€35,721)
- Debts after one year +€35,721
up €35,721 (+25.5%), from €139,972 to €175,693
- Profit (loss) carried forward +€22,239
up €22,239 (+184%), from €12,055 to €34,294
- Other debts -€10,968
down €10,968 (-21.3%), from €51,608 to €40,640
- Current portion of long-term debt -€10,923
down €10,923 (-15.6%), from €70,201 to €59,279
- Depreciation -€15,669
down €15,669 (-21.3%), from €73,618 to €57,949
- Gross operating margin +€12,041
up €12,041 (+16.5%), from €73,156 to €85,196
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 | €331,081 | €363,930 | +€32,849 | +9.9% |
| Fixed assets | 21/28 | €254,045 | €298,796 | +€44,751 | +17.6% |
| Tangible fixed assets | 22/27 | €254,045 | €298,796 | +€44,751 | +17.6% |
| Plant, machinery and equipment | 23 | €254,045 | €298,796 | +€44,751 | +17.6% |
| Current assets | 29/58 | €77,036 | €65,134 | -€11,902 | -15.4% |
| Stocks and contracts in progress | 3 | €986 | €744 | -€241 | -24.5% |
| Stocks | 30/36 | €986 | €744 | -€241 | -24.5% |
| Amounts receivable within one year | 40/41 | €68,014 | €48,750 | -€19,263 | -28.3% |
| Trade receivables | 40 | €68,014 | €48,750 | -€19,263 | -28.3% |
| Cash at bank and in hand | 54/58 | €6,000 | €15,639 | +€9,639 | +161% |
| Deferred charges and accrued income | 490/1 | €2,036 | - | -€2,036 | |
| Total equity and liabilities | 10/49 | €331,081 | €363,930 | +€32,849 | +9.9% |
| Equity | 10/15 | €20,115 | €42,354 | +€22,239 | +111% |
| Contributions | 10/11 | €6,200 | €6,200 | = | 0.0% |
| Reserves | 13 | €1,860 | €1,860 | = | 0.0% |
| Non-distributable reserves | 130/1 | €1,860 | €1,860 | = | 0.0% |
| Reserves not available under the articles | 1311 | €1,860 | €1,860 | = | 0.0% |
| Profit (loss) carried forward | 14 | €12,055 | €34,294 | +€22,239 | +184% |
| Amounts payable | 17/49 | €310,966 | €321,576 | +€10,610 | +3.4% |
| Amounts payable after more than one year | 17 | €139,972 | €175,693 | +€35,721 | +25.5% |
| Financial debts | 170/4 | €139,972 | €175,693 | +€35,721 | +25.5% |
| Amounts payable within one year | 42/48 | €170,994 | €145,883 | -€25,111 | -14.7% |
| Current portion of amounts payable after more than one year | 42 | €70,201 | €59,279 | -€10,923 | -15.6% |
| Trade debts | 44 | €45,238 | €43,090 | -€2,148 | -4.7% |
| Suppliers | 440/4 | €45,238 | €43,090 | -€2,148 | -4.7% |
| Taxes, remuneration and social security | 45 | €3,947 | €2,874 | -€1,073 | -27.2% |
| Taxes | 450/3 | €3,947 | €2,874 | -€1,073 | -27.2% |
| Other amounts payable | 47/48 | €51,608 | €40,640 | -€10,968 | -21.3% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €73,618 | €57,949 | -€15,669 | -21.3% |
| Other operating charges | 640/8 | €387 | €400 | +€12 | +3.2% |
| Gross operating margin | 9900 | €73,156 | €85,196 | +€12,041 | +16.5% |
| Operating profit (loss) | 9901 | -€849 | €26,848 | +€27,697 | |
| Financial charges | 65/66B | €4,274 | €4,609 | +€334 | +7.8% |
| Recurring financial charges | 65 | €4,274 | €4,609 | +€334 | +7.8% |
| Profit (loss) for the period before taxes | 9903 | -€5,123 | €22,239 | +€27,363 | |
| Profit (loss) for the period | 9904 | -€5,123 | €22,239 | +€27,363 | |
| Profit (loss) for the period to be appropriated | 9905 | -€5,123 | €22,239 | +€27,363 |
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 14 October 2026 via checked.be.