De Vijlder: 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 Vijlder
Largest movements
- Tangible fixed assets +€74,744
up €74,744 (+534%), from €13,987 to €88,731
of which Furniture and vehicles: +€57,476
- Receivables after one year -€40,000
down €40,000 (-80.0%), from €50,000 to €10,000
- Cash +€31,809
up €31,809 (+34.0%), from €93,521 to €125,330
mainly Net result for the year (+€78,057) and Trade debts (+€40,446)
- Receivables within one year -€20,285
down €20,285 (-49.4%), from €41,062 to €20,777
of which Trade receivables: -€24,552
- Trade debts +€40,446
up €40,446 (+2,063%), from €1,961 to €42,407
- Reserves +€8,577
up €8,577 (+4.7%), from €184,066 to €192,643
- Tax, wage and social debts -€2,918
down €2,918 (-28.3%), from €10,299 to €7,381
- Gross operating margin +€18,706
up €18,706 (+17.7%), from €105,792 to €124,497
- Depreciation +€16,273
up €16,273 (+1,366%), from €1,191 to €17,464
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 | €201,056 | €246,812 | +€45,756 | +22.8% |
| Fixed assets | 21/28 | €13,987 | €88,731 | +€74,744 | +534% |
| Tangible fixed assets | 22/27 | €13,987 | €88,731 | +€74,744 | +534% |
| Plant, machinery and equipment | 23 | €6,846 | €28,642 | +€21,795 | +318% |
| Furniture and vehicles | 24 | €2,614 | €60,090 | +€57,476 | +2,199% |
| Assets under construction and advance payments | 27 | €4,527 | €0 | -€4,527 | -100% |
| Current assets | 29/58 | €187,068 | €158,081 | -€28,988 | -15.5% |
| Amounts receivable after more than one year | 29 | €50,000 | €10,000 | -€40,000 | -80.0% |
| Other amounts receivable | 291 | €50,000 | €10,000 | -€40,000 | -80.0% |
| Amounts receivable within one year | 40/41 | €41,062 | €20,777 | -€20,285 | -49.4% |
| Trade receivables | 40 | €39,998 | €15,446 | -€24,552 | -61.4% |
| Other amounts receivable | 41 | €1,064 | €5,331 | +€4,267 | +401% |
| Cash at bank and in hand | 54/58 | €93,521 | €125,330 | +€31,809 | +34.0% |
| Deferred charges and accrued income | 490/1 | €2,486 | €1,973 | -€512 | -20.6% |
| Total equity and liabilities | 10/49 | €201,056 | €246,812 | +€45,756 | +22.8% |
| Equity | 10/15 | €184,066 | €192,643 | +€8,577 | +4.7% |
| Contributions | 10/11 | €0 | - | = | |
| Reserves | 13 | €184,066 | €192,643 | +€8,577 | +4.7% |
| Distributable reserves | 133 | €184,066 | €192,643 | +€8,577 | +4.7% |
| Profit (loss) carried forward | 14 | €0 | €0 | = | |
| Amounts payable | 17/49 | €16,990 | €54,169 | +€37,179 | +219% |
| Amounts payable within one year | 42/48 | €16,990 | €54,169 | +€37,179 | +219% |
| Trade debts | 44 | €1,961 | €42,407 | +€40,446 | +2,063% |
| Suppliers | 440/4 | €1,961 | €42,407 | +€40,446 | +2,063% |
| Taxes, remuneration and social security | 45 | €10,299 | €7,381 | -€2,918 | -28.3% |
| Taxes | 450/3 | €10,299 | €7,381 | -€2,918 | -28.3% |
| Other amounts payable | 47/48 | €4,731 | €4,382 | -€349 | -7.4% |
| Non-recurring operating income | 76A | - | €661 | +€661 | |
| Remuneration, social security and pensions | 62 | €0 | - | = | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €1,191 | €17,464 | +€16,273 | +1,366% |
| Other operating charges | 640/8 | €1,245 | €1,130 | -€115 | -9.2% |
| Gross operating margin | 9900 | €105,792 | €124,497 | +€18,706 | +17.7% |
| Operating profit (loss) | 9901 | €103,356 | €105,903 | +€2,547 | +2.5% |
| Financial income | 75/76B | €1,494 | €1,192 | -€302 | -20.2% |
| Recurring financial income | 75 | €1,494 | €1,192 | -€302 | -20.2% |
| Financial charges | 65/66B | €252 | €143 | -€108 | -43.0% |
| Recurring financial charges | 65 | €252 | €143 | -€108 | -43.0% |
| Profit (loss) for the period before taxes | 9903 | €104,598 | €106,952 | +€2,353 | +2.2% |
| Income taxes | 67/77 | €29,381 | €28,895 | -€486 | -1.7% |
| Profit (loss) for the period | 9904 | €75,218 | €78,057 | +€2,839 | +3.8% |
| Profit (loss) for the period to be appropriated | 9905 | €75,218 | €78,057 | +€2,839 | +3.8% |
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 27 October 2026 via checked.be.