DE VLINDERTJES: 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 VLINDERTJES
Largest movements
- Tangible fixed assets +€20,441
up €20,441 (+184%), from €11,123 to €31,564
of which Furniture and vehicles: +€20,812
- Receivables within one year +€11,463
up €11,463 (+58.3%), from €19,674 to €31,136
of which Other amounts receivable: +€11,231
- Deferred charges and accrued income +€6,717
up €6,717 (+51.0%), from €13,173 to €19,889
- Cash +€6,509
up €6,509 (+15.1%), from €43,105 to €49,614
mainly Net result for the year (+€42,808) and Depreciation (+€4,204)
- Reserves +€42,808
up €42,808 (+79.8%), from €53,674 to €96,482
- Trade debts +€1,659
up €1,659 (+15.8%), from €10,507 to €12,166
- Gross operating margin -€11,674
down €11,674 (-6.5%), from €180,047 to €168,373
- Depreciation +€3,734
up €3,734 (+795%), from €469 to €4,204
- Taxes -€3,192
down €3,192 (-22.4%), from €14,268 to €11,076
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 | €87,074 | €132,203 | +€45,129 | +51.8% |
| Fixed assets | 21/28 | €11,123 | €31,564 | +€20,441 | +184% |
| Tangible fixed assets | 22/27 | €11,123 | €31,564 | +€20,441 | +184% |
| Land and buildings | 22 | €3,654 | €3,283 | -€371 | -10.2% |
| Furniture and vehicles | 24 | €7,469 | €28,281 | +€20,812 | +279% |
| Current assets | 29/58 | €75,951 | €100,640 | +€24,689 | +32.5% |
| Amounts receivable within one year | 40/41 | €19,674 | €31,136 | +€11,463 | +58.3% |
| Trade receivables | 40 | €444 | €675 | +€231 | +52.1% |
| Other amounts receivable | 41 | €19,230 | €30,461 | +€11,231 | +58.4% |
| Cash at bank and in hand | 54/58 | €43,105 | €49,614 | +€6,509 | +15.1% |
| Deferred charges and accrued income | 490/1 | €13,173 | €19,889 | +€6,717 | +51.0% |
| Total equity and liabilities | 10/49 | €87,074 | €132,203 | +€45,129 | +51.8% |
| Equity | 10/15 | €55,174 | €97,982 | +€42,808 | +77.6% |
| Contributions | 10/11 | €1,500 | €1,500 | = | 0.0% |
| Reserves | 13 | €53,674 | €96,482 | +€42,808 | +79.8% |
| Distributable reserves | 133 | €53,674 | €96,482 | +€42,808 | +79.8% |
| Amounts payable | 17/49 | €31,900 | €34,221 | +€2,321 | +7.3% |
| Amounts payable within one year | 42/48 | €31,804 | €34,114 | +€2,310 | +7.3% |
| Trade debts | 44 | €10,507 | €12,166 | +€1,659 | +15.8% |
| Suppliers | 440/4 | €10,507 | €12,166 | +€1,659 | +15.8% |
| Taxes, remuneration and social security | 45 | €14,546 | €15,148 | +€603 | +4.1% |
| Taxes | 450/3 | €258 | - | -€258 | |
| Remuneration and social security | 454/9 | €14,288 | €15,148 | +€860 | +6.0% |
| Other amounts payable | 47/48 | €6,751 | €6,800 | +€49 | +0.7% |
| Accrued charges and deferred income | 492/3 | €97 | €107 | +€10 | +10.8% |
| Remuneration, social security and pensions | 62 | €108,050 | €108,478 | +€428 | +0.4% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €469 | €4,204 | +€3,734 | +795% |
| Other operating charges | 640/8 | €2,488 | €2,584 | +€96 | +3.9% |
| Gross operating margin | 9900 | €180,047 | €168,373 | -€11,674 | -6.5% |
| Operating profit (loss) | 9901 | €69,040 | €53,107 | -€15,933 | -23.1% |
| Financial income | 75/76B | €176 | €1,026 | +€850 | +482% |
| Recurring financial income | 75 | €176 | €1,026 | +€850 | +482% |
| Financial charges | 65/66B | €416 | €249 | -€167 | -40.1% |
| Recurring financial charges | 65 | €416 | €249 | -€167 | -40.1% |
| Profit (loss) for the period before taxes | 9903 | €68,800 | €53,884 | -€14,916 | -21.7% |
| Income taxes | 67/77 | €14,268 | €11,076 | -€3,192 | -22.4% |
| Profit (loss) for the period | 9904 | €54,533 | €42,808 | -€11,724 | -21.5% |
| Profit (loss) for the period to be appropriated | 9905 | €54,533 | €42,808 | -€11,724 | -21.5% |
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.