De Vlaamsche Pot: 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 Vlaamsche Pot
Largest movements
- Stocks and contracts +€25,326
up €25,326 (+18.0%), from €140,942 to €166,268
- Tangible fixed assets -€22,348
down €22,348 (-10.4%), from €214,235 to €191,887
of which Other tangible fixed assets: -€25,601
- Cash +€11,697
up €11,697 (+53.9%), from €21,709 to €33,406
mainly Depreciation (+€52,993) and Trade debts (+€41,136)
- Receivables within one year +€4,609
up €4,609 (+24.8%), from €18,609 to €23,219
of which Trade receivables: +€3,961
- Trade debts +€41,136
up €41,136 (+45.4%), from €90,593 to €131,729
- Tax, wage and social debts -€28,237
down €28,237 (-26.8%), from €105,499 to €77,262
of which Remuneration and social security: -€18,892
- Profit (loss) carried forward +€12,061
up €12,061 (+7.0%), from -€172,561 to -€160,500
- Debts after one year -€9,910
down €9,910 (-36.0%), from €27,496 to €17,586
- Other debts +€7,858
up €7,858 (+19.9%), from €39,472 to €47,330
- Gross operating margin +€9,817
up €9,817 (+2.2%), from €443,126 to €452,944
- Depreciation -€8,196
down €8,196 (-13.4%), from €61,189 to €52,993
- Financial income -€7,124
down €7,124 (-97.2%), from €7,329 to €204
- Financial charges +€5,979
up €5,979 (+163%), from €3,668 to €9,647
- Staff costs -€4,560
down €4,560 (-1.2%), from €385,170 to €380,610
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 | €395,567 | €416,763 | +€21,196 | +5.4% |
| Fixed assets | 21/28 | €214,235 | €191,887 | -€22,348 | -10.4% |
| Tangible fixed assets | 22/27 | €214,235 | €191,887 | -€22,348 | -10.4% |
| Plant, machinery and equipment | 23 | €33,410 | €50,656 | +€17,246 | +51.6% |
| Furniture and vehicles | 24 | €11,913 | €7,520 | -€4,393 | -36.9% |
| Leasing and similar rights | 25 | €28,800 | €19,200 | -€9,600 | -33.3% |
| Other tangible fixed assets | 26 | €140,112 | €114,511 | -€25,601 | -18.3% |
| Current assets | 29/58 | €181,332 | €224,876 | +€43,544 | +24.0% |
| Stocks and contracts in progress | 3 | €140,942 | €166,268 | +€25,326 | +18.0% |
| Stocks | 30/36 | €140,942 | €166,268 | +€25,326 | +18.0% |
| Amounts receivable within one year | 40/41 | €18,609 | €23,219 | +€4,609 | +24.8% |
| Trade receivables | 40 | €17,939 | €21,900 | +€3,961 | +22.1% |
| Other amounts receivable | 41 | €670 | €1,319 | +€648 | +96.7% |
| Cash at bank and in hand | 54/58 | €21,709 | €33,406 | +€11,697 | +53.9% |
| Deferred charges and accrued income | 490/1 | €71 | €1,983 | +€1,912 | +2,681% |
| Total equity and liabilities | 10/49 | €395,567 | €416,763 | +€21,196 | +5.4% |
| Equity | 10/15 | €77,878 | €87,676 | +€9,798 | +12.6% |
| Contributions | 10/11 | €21,000 | €21,000 | = | 0.0% |
| Reserves | 13 | €229,439 | €227,176 | -€2,262 | -1.0% |
| Non-distributable reserves | 130/1 | €7,000 | €7,000 | = | 0.0% |
| Reserves not available under the articles | 1311 | €7,000 | €7,000 | = | 0.0% |
| Tax-exempt reserves | 132 | €16,324 | €14,061 | -€2,262 | -13.9% |
| Distributable reserves | 133 | €206,115 | €206,115 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€172,561 | -€160,500 | +€12,061 | +7.0% |
| Provisions and deferred taxes | 16 | €45,172 | €44,226 | -€947 | -2.1% |
| Provisions for liabilities and charges | 160/5 | €44,226 | €44,226 | = | 0.0% |
| Pensions and similar obligations | 160 | €44,226 | €44,226 | = | 0.0% |
| Deferred taxes | 168 | €947 | €0 | -€947 | -100% |
| Amounts payable | 17/49 | €272,517 | €284,861 | +€12,344 | +4.5% |
| Amounts payable after more than one year | 17 | €27,496 | €17,586 | -€9,910 | -36.0% |
| Financial debts | 170/4 | €27,496 | €17,586 | -€9,910 | -36.0% |
| Amounts payable within one year | 42/48 | €245,020 | €266,231 | +€21,210 | +8.7% |
| Current portion of amounts payable after more than one year | 42 | €9,456 | €9,910 | +€454 | +4.8% |
| Financial debts | 43 | €0 | - | = | |
| Credit institutions | 430/8 | €0 | - | = | |
| Trade debts | 44 | €90,593 | €131,729 | +€41,136 | +45.4% |
| Suppliers | 440/4 | €90,593 | €131,729 | +€41,136 | +45.4% |
| Taxes, remuneration and social security | 45 | €105,499 | €77,262 | -€28,237 | -26.8% |
| Taxes | 450/3 | €20,524 | €11,180 | -€9,345 | -45.5% |
| Remuneration and social security | 454/9 | €84,975 | €66,082 | -€18,892 | -22.2% |
| Other amounts payable | 47/48 | €39,472 | €47,330 | +€7,858 | +19.9% |
| Accrued charges and deferred income | 492/3 | €0 | €1,044 | +€1,044 | |
| Remuneration, social security and pensions | 62 | €385,170 | €380,610 | -€4,560 | -1.2% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €61,189 | €52,993 | -€8,196 | -13.4% |
| Other operating charges | 640/8 | €726 | €1,047 | +€321 | +44.3% |
| Gross operating margin | 9900 | €443,126 | €452,944 | +€9,817 | +2.2% |
| Operating profit (loss) | 9901 | -€3,958 | €18,294 | +€22,252 | |
| Financial income | 75/76B | €7,329 | €204 | -€7,124 | -97.2% |
| Recurring financial income | 75 | €7,329 | €204 | -€7,124 | -97.2% |
| Financial charges | 65/66B | €3,668 | €9,647 | +€5,979 | +163% |
| Recurring financial charges | 65 | €3,668 | €9,647 | +€5,979 | +163% |
| Profit (loss) for the period before taxes | 9903 | -€297 | €8,852 | +€9,149 | |
| Transfer from deferred taxes | 780 | - | €947 | +€947 | |
| Income taxes | 67/77 | -€1,015 | €0 | +€1,015 | |
| Profit (loss) for the period | 9904 | €718 | €9,798 | +€9,080 | +1,264% |
| Transfer from tax-exempt reserves | 789 | - | €2,262 | +€2,262 | |
| Profit (loss) for the period to be appropriated | 9905 | €718 | €12,061 | +€11,342 | +1,579% |
Source: filed annual accounts (NBB), financial years ended 30 September 2024 and 30 September 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 20 October 2026 via checked.be.