DE VOS: 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.
What changed
DE VOS
NACE 47.811, Retail sale of cars and light vans (up to 3.5 tonnes)
financial year 2025 compared with 2024filed annual accounts (NBB)
Net result for the year
-€7,273
2024 · €888-€8,162
Equity
€481,353
2024 · €488,626-€7,273
Cash
€15,872
2024 · €17,764-€1,892
Balance sheet total
€967,839
2024 · €993,602-€25,764
Largest movements
Assets
- Tangible fixed assets -€28,045
down €28,045 (-3.0%), from €945,222 to €917,177
of which Land and buildings: -€31,232
Equity and liabilities
- Debts after one year -€21,927
down €21,927 (-8.6%), from €255,225 to €233,297
Income statement
- Gross operating margin -€10,653
down €10,653 (-13.2%), from €80,800 to €70,147
- Financial charges -€3,431
down €3,431 (-20.9%), from €16,379 to €12,948
- Depreciation +€1,520
up €1,520 (+3.0%), from €50,615 to €52,135
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.
Result 2024
€888
Gross operating margin
-€10,653
Depreciation
-€1,520
Other operating charges
-€101
Financial income
-€0
Financial charges
+€3,431
Taxes
+€767
Deferred taxes and other
-€86
Result 2025
-€7,273
raises the resultlowers the resultnot broken down further in the accounts
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.
From operations
+€38,899
Investment
-€24,090
Financing
-€16,701
Cash 2024
€17,764
From operations (derived)
+€38,899
Net result for the year
-€7,273
Depreciation
+€52,135
Receivables within one year
-€8,270
Deferred charges and accrued income
+€4,097
Provisions
-€6,193
Trade debts
-€1,664
Tax, wage and social debts
+€1,969
Other debts
-€3,669
Accrued charges and deferred income
+€7,767
Investment (derived)
-€24,090
Investment in fixed assets (net)
-€24,090
Financing
-€16,701
Debts after one year
-€21,927
Current portion of long-term debt
+€5,226
Cash 2025
€15,872
brings cash intakes cash out
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €993,602 | €967,839 | -€25,764 | -2.6% |
| Fixed assets | 21/28 | €949,751 | €921,706 | -€28,045 | -3.0% |
| Tangible fixed assets | 22/27 | €945,222 | €917,177 | -€28,045 | -3.0% |
| Land and buildings | 22 | €881,503 | €850,271 | -€31,232 | -3.5% |
| Plant, machinery and equipment | 23 | €18,620 | €24,956 | +€6,336 | +34.0% |
| Furniture and vehicles | 24 | €45,099 | €41,950 | -€3,148 | -7.0% |
| Financial fixed assets | 28 | €4,529 | €4,529 | = | 0.0% |
| Current assets | 29/58 | €43,851 | €46,133 | +€2,282 | +5.2% |
| Amounts receivable within one year | 40/41 | €20,808 | €29,078 | +€8,270 | +39.7% |
| Trade receivables | 40 | €20,808 | €17,819 | -€2,989 | -14.4% |
| Other amounts receivable | 41 | €0 | €11,259 | +€11,259 | |
| Cash at bank and in hand | 54/58 | €17,764 | €15,872 | -€1,892 | -10.6% |
| Deferred charges and accrued income | 490/1 | €5,279 | €1,183 | -€4,097 | -77.6% |
| Total equity and liabilities | 10/49 | €993,602 | €967,839 | -€25,764 | -2.6% |
| Equity | 10/15 | €488,626 | €481,353 | -€7,273 | -1.5% |
| Contributions | 10/11 | €61,975 | €61,975 | = | 0.0% |
| Capital | 10 | €61,975 | €61,975 | = | 0.0% |
| Issued capital | 100 | €61,975 | €61,975 | = | 0.0% |
| Reserves | 13 | €478,550 | €471,277 | -€7,273 | -1.5% |
| Non-distributable reserves | 130/1 | €7,412 | €7,412 | = | 0.0% |
| Legal reserve | 130 | €6,197 | €6,197 | = | 0.0% |
| Reserves not available under the articles | 1311 | €1,215 | €1,215 | = | 0.0% |
| Tax-exempt reserves | 132 | €413,230 | €388,459 | -€24,771 | -6.0% |
| Distributable reserves | 133 | €57,908 | €75,405 | +€17,497 | +30.2% |
| Profit (loss) carried forward | 14 | -€51,899 | -€51,899 | = | 0.0% |
| Provisions and deferred taxes | 16 | €103,307 | €97,115 | -€6,193 | -6.0% |
| Deferred taxes | 168 | €103,307 | €97,115 | -€6,193 | -6.0% |
| Amounts payable | 17/49 | €401,669 | €389,371 | -€12,298 | -3.1% |
| Amounts payable after more than one year | 17 | €255,225 | €233,297 | -€21,927 | -8.6% |
| Financial debts | 170/4 | €255,225 | €233,297 | -€21,927 | -8.6% |
| Amounts payable within one year | 42/48 | €63,792 | €65,655 | +€1,863 | +2.9% |
| Current portion of amounts payable after more than one year | 42 | €31,649 | €36,875 | +€5,226 | +16.5% |
| Trade debts | 44 | €19,218 | €17,554 | -€1,664 | -8.7% |
| Suppliers | 440/4 | €19,218 | €17,554 | -€1,664 | -8.7% |
| Taxes, remuneration and social security | 45 | €6,357 | €8,326 | +€1,969 | +31.0% |
| Taxes | 450/3 | €6,357 | €8,326 | +€1,969 | +31.0% |
| Other amounts payable | 47/48 | €6,569 | €2,900 | -€3,669 | -55.9% |
| Accrued charges and deferred income | 492/3 | €82,652 | €90,419 | +€7,767 | +9.4% |
| Non-recurring operating income | 76A | - | €483 | +€483 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €50,615 | €52,135 | +€1,520 | +3.0% |
| Other operating charges | 640/8 | €8,105 | €8,206 | +€101 | +1.2% |
| Gross operating margin | 9900 | €80,800 | €70,147 | -€10,653 | -13.2% |
| Operating profit (loss) | 9901 | €22,079 | €9,806 | -€12,273 | -55.6% |
| Financial income | 75/76B | €0 | €0 | -€0 | -100% |
| Recurring financial income | 75 | €0 | €0 | -€0 | -100% |
| Financial charges | 65/66B | €16,379 | €12,948 | -€3,431 | -20.9% |
| Recurring financial charges | 65 | €16,379 | €12,948 | -€3,431 | -20.9% |
| Profit (loss) for the period before taxes | 9903 | €5,701 | -€3,142 | -€8,843 | |
| Transfer from deferred taxes | 780 | €6,279 | €6,193 | -€86 | -1.4% |
| Income taxes | 67/77 | €11,091 | €10,324 | -€767 | -6.9% |
| Profit (loss) for the period | 9904 | €888 | -€7,273 | -€8,162 | |
| Transfer from tax-exempt reserves | 789 | €25,114 | €24,771 | -€344 | -1.4% |
| Profit (loss) for the period to be appropriated | 9905 | €26,003 | €17,497 | -€8,505 | -32.7% |
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 13 October 2026 via checked.be.