DE VIJVERS: 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 VIJVERS
Largest movements
- Tangible fixed assets -€12,444
down €12,444 (-2.6%), from €481,525 to €469,081
of which Land and buildings: -€11,832
- Debts after one year -€6,615
down €6,615 (-3.2%), from €205,815 to €199,201
- Depreciation -€2,528
down €2,528 (-16.9%), from €14,972 to €12,444
- Gross operating margin -€967
down €967 (-3.6%), from €26,830 to €25,863
- Other operating charges +€479
up €479 (+3.8%), from €12,597 to €13,076
- Financial charges -€419
down €419 (-20.6%), from €2,039 to €1,620
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 | €497,340 | €488,801 | -€8,539 | -1.7% |
| Formation expenses | 20 | €0 | €0 | = | |
| Fixed assets | 21/28 | €481,525 | €469,081 | -€12,444 | -2.6% |
| Tangible fixed assets | 22/27 | €481,525 | €469,081 | -€12,444 | -2.6% |
| Land and buildings | 22 | €480,914 | €469,081 | -€11,832 | -2.5% |
| Plant, machinery and equipment | 23 | €612 | €0 | -€612 | -100.0% |
| Furniture and vehicles | 24 | €0 | €0 | = | |
| Current assets | 29/58 | €15,815 | €19,720 | +€3,905 | +24.7% |
| Amounts receivable within one year | 40/41 | €150 | €907 | +€757 | +505.0% |
| Trade receivables | 40 | €150 | €907 | +€757 | +505.0% |
| Cash at bank and in hand | 54/58 | €11,979 | €16,292 | +€4,313 | +36.0% |
| Deferred charges and accrued income | 490/1 | €3,686 | €2,521 | -€1,165 | -31.6% |
| Total equity and liabilities | 10/49 | €497,340 | €488,801 | -€8,539 | -1.7% |
| Equity | 10/15 | €250,582 | €249,308 | -€1,274 | -0.5% |
| Contributions | 10/11 | €632,128 | €632,128 | = | 0.0% |
| Capital | 10 | - | €632,128 | +€632,128 | |
| Issued capital | 100 | - | €632,128 | +€632,128 | |
| Reserves | 13 | €17,273 | €17,273 | = | 0.0% |
| Distributable reserves | 133 | €17,273 | €17,273 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€398,819 | -€400,093 | -€1,274 | -0.3% |
| Amounts payable | 17/49 | €246,758 | €239,493 | -€7,265 | -2.9% |
| Amounts payable after more than one year | 17 | €205,815 | €199,201 | -€6,615 | -3.2% |
| Financial debts | 170/4 | €205,815 | €199,201 | -€6,615 | -3.2% |
| Amounts payable within one year | 42/48 | €40,943 | €40,292 | -€650 | -1.6% |
| Current portion of amounts payable after more than one year | 42 | €8,109 | €6,615 | -€1,494 | -18.4% |
| Trade debts | 44 | €620 | €722 | +€103 | +16.6% |
| Suppliers | 440/4 | €620 | €722 | +€103 | +16.6% |
| Advances received on contracts in progress | 46 | €1,730 | €1,910 | +€180 | +10.4% |
| Taxes, remuneration and social security | 45 | €606 | €1,167 | +€562 | +92.7% |
| Taxes | 450/3 | €606 | €1,167 | +€562 | +92.7% |
| Other amounts payable | 47/48 | €29,878 | €29,878 | = | 0.0% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €14,972 | €12,444 | -€2,528 | -16.9% |
| Other operating charges | 640/8 | €12,597 | €13,076 | +€479 | +3.8% |
| Gross operating margin | 9900 | €26,830 | €25,863 | -€967 | -3.6% |
| Operating profit (loss) | 9901 | -€739 | €343 | +€1,082 | |
| Financial income | 75/76B | €6 | €3 | -€3 | -45.5% |
| Recurring financial income | 75 | €6 | €3 | -€3 | -45.5% |
| Financial charges | 65/66B | €2,039 | €1,620 | -€419 | -20.6% |
| Recurring financial charges | 65 | €2,039 | €1,620 | -€419 | -20.6% |
| Profit (loss) for the period before taxes | 9903 | -€2,773 | -€1,274 | +€1,499 | +54.0% |
| Profit (loss) for the period | 9904 | -€2,773 | -€1,274 | +€1,499 | +54.0% |
| Profit (loss) for the period to be appropriated | 9905 | -€2,773 | -€1,274 | +€1,499 | +54.0% |
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 10 October 2026 via checked.be.