De Village: 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 Village
Largest movements
- Current investments +€60,000
up €60,000 (+600%), from €10,000 to €70,000
- Receivables within one year +€22,681
up €22,681 (+106%), from €21,329 to €44,009
of which Other amounts receivable: +€20,000
- Tangible fixed assets -€14,911
down €14,911 (-23.6%), from €63,128 to €48,216
of which Furniture and vehicles: -€13,017
- Cash -€12,794
down €12,794 (-7.6%), from €168,944 to €156,150
mainly Current investments (-€60,000) and Tax, wage and social debts (-€33,230)
- Reserves +€88,518
up €88,518 (+45.2%), from €195,719 to €284,237
- Tax, wage and social debts -€33,230
down €33,230 (-50.0%), from €66,470 to €33,239
- Gross operating margin +€28,601
up €28,601 (+29.2%), from €97,963 to €126,564
- Taxes +€5,265
up €5,265 (+30.0%), from €17,575 to €22,839
- Depreciation +€4,493
up €4,493 (+43.1%), from €10,418 to €14,911
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 | €264,169 | €319,467 | +€55,298 | +20.9% |
| Fixed assets | 21/28 | €63,128 | €48,216 | -€14,911 | -23.6% |
| Tangible fixed assets | 22/27 | €63,128 | €48,216 | -€14,911 | -23.6% |
| Plant, machinery and equipment | 23 | €6,920 | €5,026 | -€1,894 | -27.4% |
| Furniture and vehicles | 24 | €56,208 | €43,190 | -€13,017 | -23.2% |
| Current assets | 29/58 | €201,041 | €271,251 | +€70,210 | +34.9% |
| Amounts receivable within one year | 40/41 | €21,329 | €44,009 | +€22,681 | +106% |
| Trade receivables | 40 | €21,329 | €24,009 | +€2,681 | +12.6% |
| Other amounts receivable | 41 | - | €20,000 | +€20,000 | |
| Current investments | 50/53 | €10,000 | €70,000 | +€60,000 | +600% |
| Cash at bank and in hand | 54/58 | €168,944 | €156,150 | -€12,794 | -7.6% |
| Deferred charges and accrued income | 490/1 | €769 | €1,092 | +€323 | +42.0% |
| Total equity and liabilities | 10/49 | €264,169 | €319,467 | +€55,298 | +20.9% |
| Equity | 10/15 | €196,719 | €285,237 | +€88,518 | +45.0% |
| Contributions | 10/11 | €1,000 | €1,000 | = | 0.0% |
| Reserves | 13 | €195,719 | €284,237 | +€88,518 | +45.2% |
| Distributable reserves | 133 | €195,719 | €284,237 | +€88,518 | +45.2% |
| Amounts payable | 17/49 | €67,450 | €34,230 | -€33,220 | -49.3% |
| Amounts payable within one year | 42/48 | €67,356 | €34,230 | -€33,126 | -49.2% |
| Trade debts | 44 | - | €105 | +€105 | |
| Suppliers | 440/4 | - | €105 | +€105 | |
| Taxes, remuneration and social security | 45 | €66,470 | €33,239 | -€33,230 | -50.0% |
| Taxes | 450/3 | €66,470 | €33,239 | -€33,230 | -50.0% |
| Other amounts payable | 47/48 | €886 | €886 | = | 0.0% |
| Accrued charges and deferred income | 492/3 | €94 | - | -€94 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €10,418 | €14,911 | +€4,493 | +43.1% |
| Other operating charges | 640/8 | €134 | €455 | +€321 | +239% |
| Gross operating margin | 9900 | €97,963 | €126,564 | +€28,601 | +29.2% |
| Operating profit (loss) | 9901 | €87,410 | €111,198 | +€23,787 | +27.2% |
| Financial income | 75/76B | - | €201 | +€201 | |
| Recurring financial income | 75 | - | €201 | +€201 | |
| Financial charges | 65/66B | €44 | €40 | -€3 | -7.1% |
| Recurring financial charges | 65 | €44 | €40 | -€3 | -7.1% |
| Profit (loss) for the period before taxes | 9903 | €87,367 | €111,358 | +€23,991 | +27.5% |
| Income taxes | 67/77 | €17,575 | €22,839 | +€5,265 | +30.0% |
| Profit (loss) for the period | 9904 | €69,792 | €88,518 | +€18,726 | +26.8% |
| Profit (loss) for the period to be appropriated | 9905 | €69,792 | €88,518 | +€18,726 | +26.8% |
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 28 October 2026 via checked.be.