DE VLAMY: what changed
Two fiscal 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 VLAMY
Largest movements
- Cash -€25,830
down €25,830 (-24.8%), from €104,025 to €78,195
mainly Net result for the year (-€25,268) and Receivables within one year (-€13,929)
- Receivables within one year +€13,929
up €13,929 (+43.3%), from €32,192 to €46,121
- Tangible fixed assets -€13,916
down €13,916 (-6.4%), from €216,839 to €202,923
of which Land and buildings: -€13,116
- Profit (loss) carried forward -€25,268
down €25,268 (-99.0%), from -€25,529 to -€50,798
- Gross operating margin +€1,189
up €1,189 (+13.3%), from -€8,969 to -€7,780
- Financial income -€991
down €991 (-33.0%), from €2,999 to €2,008
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 | €361,519 | €335,577 | -€25,942 | -7.2% |
| Fixed assets | 21/28 | €224,589 | €210,673 | -€13,916 | -6.2% |
| Tangible fixed assets | 22/27 | €216,839 | €202,923 | -€13,916 | -6.4% |
| Land and buildings | 22 | €212,631 | €199,515 | -€13,116 | -6.2% |
| Plant, machinery and equipment | 23 | €3,844 | €3,404 | -€440 | -11.4% |
| Furniture and vehicles | 24 | €363 | €4 | -€359 | -98.9% |
| Financial fixed assets | 28 | €7,750 | €7,750 | = | 0.0% |
| Current assets | 29/58 | €136,931 | €124,905 | -€12,026 | -8.8% |
| Amounts receivable within one year | 40/41 | €32,192 | €46,121 | +€13,929 | +43.3% |
| Other amounts receivable | 41 | €32,192 | €46,121 | +€13,929 | +43.3% |
| Cash at bank and in hand | 54/58 | €104,025 | €78,195 | -€25,830 | -24.8% |
| Deferred charges and accrued income | 490/1 | €713 | €589 | -€124 | -17.4% |
| Total equity and liabilities | 10/49 | €361,519 | €335,577 | -€25,942 | -7.2% |
| Equity | 10/15 | €353,277 | €328,009 | -€25,268 | -7.2% |
| Contributions | 10/11 | €30,987 | €30,987 | = | 0.0% |
| Revaluation surpluses | 12 | €172,435 | €172,435 | = | 0.0% |
| Reserves | 13 | €175,386 | €175,386 | = | 0.0% |
| Non-distributable reserves | 130/1 | €0 | - | = | |
| Reserves not available under the articles | 1311 | €0 | - | = | |
| Distributable reserves | 133 | €175,386 | €175,386 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€25,529 | -€50,798 | -€25,268 | -99.0% |
| Amounts payable | 17/49 | €8,242 | €7,568 | -€674 | -8.2% |
| Amounts payable within one year | 42/48 | €7,672 | €6,998 | -€674 | -8.8% |
| Trade debts | 44 | €722 | €48 | -€674 | -93.3% |
| Suppliers | 440/4 | €722 | €48 | -€674 | -93.3% |
| Taxes, remuneration and social security | 45 | €0 | - | = | |
| Taxes | 450/3 | €0 | - | = | |
| Other amounts payable | 47/48 | €6,950 | €6,950 | = | 0.0% |
| Accrued charges and deferred income | 492/3 | €570 | €570 | = | 0.0% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €13,916 | €13,916 | -€0 | 0.0% |
| Other operating charges | 640/8 | €5,382 | €5,334 | -€48 | -0.9% |
| Gross operating margin | 9900 | -€8,969 | -€7,780 | +€1,189 | +13.3% |
| Operating profit (loss) | 9901 | -€28,267 | -€27,030 | +€1,237 | +4.4% |
| Financial income | 75/76B | €2,999 | €2,008 | -€991 | -33.0% |
| Recurring financial income | 75 | €2,999 | €2,008 | -€991 | -33.0% |
| Financial charges | 65/66B | €262 | €246 | -€16 | -6.0% |
| Recurring financial charges | 65 | €262 | €246 | -€16 | -6.0% |
| Profit (loss) for the period before taxes | 9903 | -€25,529 | -€25,268 | +€261 | +1.0% |
| Profit (loss) for the period | 9904 | -€25,529 | -€25,268 | +€261 | +1.0% |
| Profit (loss) for the period to be appropriated | 9905 | -€25,529 | -€25,268 | +€261 | +1.0% |
Source: filed annual accounts (NBB), fiscal years ended 31 December 2024 and 31 December 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 8 October 2026 via checked.be.