de Vlas Christopher: 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 Vlas Christopher
Largest movements
- Receivables within one year +€16,251
up €16,251 (+124.5%), from €13,058 to €29,308
- Tangible fixed assets -€637
down €637 (-93.2%), from €684 to €47
- Cash -€351
down €351 (-57.3%), from €613 to €262
mainly Receivables within one year (-€16,251) and Contributions, distributions and other (-€10,000)
- Other debts +€10,000
new in 2025: €10,000
- Reserves +€4,000
up €4,000 (+11.4%), from €35,000 to €39,000
of which Distributable reserves: +€4,000
- Tax, wage and social debts +€1,041
up €1,041 (+26.3%), from €3,959 to €5,000
- Taxes +€2,615
up €2,615 (+62.0%), from €4,219 to €6,834
- Gross operating margin +€2,418
up €2,418 (+12.7%), from €19,035 to €21,452
- Financial income +€1,324
new in 2025: €1,324
- Depreciation -€1,087
down €1,087 (-63.0%), from €1,725 to €637
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 | €14,479 | €29,741 | +€15,262 | +105.4% |
| Fixed assets | 21/28 | €808 | €171 | -€637 | -78.9% |
| Tangible fixed assets | 22/27 | €684 | €47 | -€637 | -93.2% |
| Furniture and vehicles | 24 | €684 | €47 | -€637 | -93.2% |
| Financial fixed assets | 28 | €124 | €124 | = | 0.0% |
| Current assets | 29/58 | €13,671 | €29,570 | +€15,899 | +116.3% |
| Amounts receivable within one year | 40/41 | €13,058 | €29,308 | +€16,251 | +124.5% |
| Other amounts receivable | 41 | €13,058 | €29,308 | +€16,251 | +124.5% |
| Cash at bank and in hand | 54/58 | €613 | €262 | -€351 | -57.3% |
| Total equity and liabilities | 10/49 | €14,479 | €29,741 | +€15,262 | +105.4% |
| Equity | 10/15 | €10,520 | €14,741 | +€4,221 | +40.1% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €35,000 | €39,000 | +€4,000 | +11.4% |
| Tax-exempt reserves | 132 | €5,000 | €5,000 | = | 0.0% |
| Distributable reserves | 133 | €30,000 | €34,000 | +€4,000 | +13.3% |
| Profit (loss) carried forward | 14 | -€43,080 | -€42,859 | +€221 | +0.5% |
| Amounts payable | 17/49 | €3,959 | €15,000 | +€11,041 | +278.9% |
| Amounts payable within one year | 42/48 | €3,959 | €15,000 | +€11,041 | +278.9% |
| Taxes, remuneration and social security | 45 | €3,959 | €5,000 | +€1,041 | +26.3% |
| Taxes | 450/3 | €3,959 | €5,000 | +€1,041 | +26.3% |
| Other amounts payable | 47/48 | - | €10,000 | +€10,000 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €1,725 | €637 | -€1,087 | -63.0% |
| Other operating charges | 640/8 | €862 | €1,034 | +€172 | +20.0% |
| Gross operating margin | 9900 | €19,035 | €21,452 | +€2,418 | +12.7% |
| Operating profit (loss) | 9901 | €16,448 | €19,781 | +€3,333 | +20.3% |
| Financial income | 75/76B | - | €1,324 | +€1,324 | |
| Recurring financial income | 75 | - | €1,324 | +€1,324 | |
| Financial charges | 65/66B | €127 | €50 | -€77 | -61.0% |
| Recurring financial charges | 65 | €127 | €50 | -€77 | -61.0% |
| Profit (loss) for the period before taxes | 9903 | €16,321 | €21,055 | +€4,734 | +29.0% |
| Income taxes | 67/77 | €4,219 | €6,834 | +€2,615 | +62.0% |
| Profit (loss) for the period | 9904 | €12,102 | €14,221 | +€2,119 | +17.5% |
| Profit (loss) for the period to be appropriated | 9905 | €12,102 | €14,221 | +€2,119 | +17.5% |
Source: filed annual accounts (NBB), financial years ended 30 June 2024 and 30 June 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 12 October 2026 via checked.be.