De Vincentiis Group: 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 Vincentiis Group
Largest movements
- Receivables within one year +€4,494
up €4,494 (+4.1%), from €109,315 to €113,809
- Other debts +€12,397
up €12,397 (+16.9%), from €73,499 to €85,897
- Trade debts -€10,091
down €10,091 (-41.5%), from €24,320 to €14,229
- Gross operating margin -€300
down €300 (-15.2%), from -€1,968 to -€2,267
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 | €345,029 | €349,531 | +€4,502 | +1.3% |
| Fixed assets | 21/28 | €5,700 | €5,700 | = | 0.0% |
| Financial fixed assets | 28 | €5,700 | €5,700 | = | 0.0% |
| Current assets | 29/58 | €339,329 | €343,831 | +€4,502 | +1.3% |
| Amounts receivable after more than one year | 29 | €230,000 | €230,000 | = | 0.0% |
| Other amounts receivable | 291 | €230,000 | €230,000 | = | 0.0% |
| Amounts receivable within one year | 40/41 | €109,315 | €113,809 | +€4,494 | +4.1% |
| Other amounts receivable | 41 | €109,315 | €113,809 | +€4,494 | +4.1% |
| Cash at bank and in hand | 54/58 | €14 | €22 | +€8 | +55.2% |
| Total equity and liabilities | 10/49 | €345,029 | €349,531 | +€4,502 | +1.3% |
| Equity | 10/15 | €242,327 | €243,273 | +€945 | +0.4% |
| Contributions | 10/11 | €77,523 | €77,523 | = | 0.0% |
| Capital | 10 | €77,523 | €77,523 | = | 0.0% |
| Issued capital | 100 | €77,523 | €77,523 | = | 0.0% |
| Reserves | 13 | €384,804 | €384,804 | = | 0.0% |
| Non-distributable reserves | 130/1 | €7,752 | €7,752 | = | 0.0% |
| Legal reserve | 130 | €7,752 | €7,752 | = | 0.0% |
| Distributable reserves | 133 | €377,052 | €377,052 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€220,000 | -€219,055 | +€945 | +0.4% |
| Amounts payable | 17/49 | €102,702 | €106,258 | +€3,557 | +3.5% |
| Amounts payable after more than one year | 17 | €4,882 | €6,132 | +€1,250 | +25.6% |
| Financial debts | 170/4 | €4,882 | €6,132 | +€1,250 | +25.6% |
| Amounts payable within one year | 42/48 | €97,819 | €100,126 | +€2,307 | +2.4% |
| Current portion of amounts payable after more than one year | 42 | €0 | - | = | |
| Trade debts | 44 | €24,320 | €14,229 | -€10,091 | -41.5% |
| Suppliers | 440/4 | €24,320 | €14,229 | -€10,091 | -41.5% |
| Taxes, remuneration and social security | 45 | €0 | - | = | |
| Taxes | 450/3 | €0 | - | = | |
| Other amounts payable | 47/48 | €73,499 | €85,897 | +€12,397 | +16.9% |
| Non-recurring operating charges | 66A | €15,204 | €1,357 | -€13,847 | -91.1% |
| Gross operating margin | 9900 | -€1,968 | -€2,267 | -€300 | -15.2% |
| Operating profit (loss) | 9901 | -€17,172 | -€3,624 | +€13,547 | +78.9% |
| Financial income | 75/76B | €4,600 | €4,600 | = | 0.0% |
| Recurring financial income | 75 | €4,600 | €4,600 | = | 0.0% |
| Financial charges | 65/66B | €30 | €30 | +€0 | +1.1% |
| Recurring financial charges | 65 | €30 | €30 | +€0 | +1.1% |
| Profit (loss) for the period before taxes | 9903 | -€12,602 | €945 | +€13,547 | |
| Profit (loss) for the period | 9904 | -€12,602 | €945 | +€13,547 | |
| Profit (loss) for the period to be appropriated | 9905 | -€12,602 | €945 | +€13,547 |
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 31 October 2026 via checked.be.