DE VOS CONSULT: 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 VOS CONSULT
Largest movements
- Current investments -€50,000
down €50,000 (-100.0%), from €50,000 to €0
- Cash +€30,996
up €30,996 (+55.0%), from €56,337 to €87,333
mainly Current investments (+€50,000) and Other debts (+€8,820)
- Receivables within one year +€7,234
up €7,234 (+590.1%), from €1,226 to €8,459
of which Trade receivables: +€5,894
- Tax, wage and social debts -€12,659
down €12,659 (-86.9%), from €14,564 to €1,905
- Other debts +€8,820
up €8,820 (+7.4%), from €118,997 to €127,817
- Profit (loss) carried forward -€6,669
down €6,669, from €1,110 to -€5,560
- Trade debts -€2,095
down €2,095 (-41.5%), from €5,042 to €2,948
- Gross operating margin -€36,304
down €36,304, from €31,175 to -€5,129
- Taxes -€9,746
down €9,746 (-86.1%), from €11,313 to €1,567
- Financial income +€658
up €658 (+65.2%), from €1,010 to €1,669
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 | €185,520 | €173,610 | -€11,910 | -6.4% |
| Fixed assets | 21/28 | €61,328 | €61,818 | +€490 | +0.8% |
| Tangible fixed assets | 22/27 | €1,721 | €1,320 | -€401 | -23.3% |
| Plant, machinery and equipment | 23 | €0 | - | = | |
| Furniture and vehicles | 24 | €1,721 | €1,320 | -€401 | -23.3% |
| Financial fixed assets | 28 | €59,607 | €60,498 | +€891 | +1.5% |
| Current assets | 29/58 | €124,193 | €111,792 | -€12,400 | -10.0% |
| Amounts receivable within one year | 40/41 | €1,226 | €8,459 | +€7,234 | +590.1% |
| Trade receivables | 40 | €0 | €5,894 | +€5,894 | |
| Other amounts receivable | 41 | €1,226 | €2,566 | +€1,340 | +109.3% |
| Current investments | 50/53 | €50,000 | €0 | -€50,000 | -100.0% |
| Cash at bank and in hand | 54/58 | €56,337 | €87,333 | +€30,996 | +55.0% |
| Deferred charges and accrued income | 490/1 | €16,630 | €16,000 | -€630 | -3.8% |
| Total equity and liabilities | 10/49 | €185,520 | €173,610 | -€11,910 | -6.4% |
| Equity | 10/15 | €46,917 | €40,248 | -€6,669 | -14.2% |
| Contributions | 10/11 | €6,200 | €6,200 | = | 0.0% |
| Reserves | 13 | €39,608 | €39,608 | = | 0.0% |
| Distributable reserves | 133 | €39,608 | €39,608 | = | 0.0% |
| Profit (loss) carried forward | 14 | €1,110 | -€5,560 | -€6,669 | |
| Amounts payable | 17/49 | €138,603 | €133,362 | -€5,241 | -3.8% |
| Amounts payable within one year | 42/48 | €138,603 | €133,362 | -€5,241 | -3.8% |
| Financial debts | 43 | - | €693 | +€693 | |
| Credit institutions | 430/8 | - | €693 | +€693 | |
| Trade debts | 44 | €5,042 | €2,948 | -€2,095 | -41.5% |
| Suppliers | 440/4 | €5,042 | €2,948 | -€2,095 | -41.5% |
| Taxes, remuneration and social security | 45 | €14,564 | €1,905 | -€12,659 | -86.9% |
| Taxes | 450/3 | €14,564 | €1,905 | -€12,659 | -86.9% |
| Other amounts payable | 47/48 | €118,997 | €127,817 | +€8,820 | +7.4% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €455 | €401 | -€54 | -11.9% |
| Other operating charges | 640/8 | €1,022 | €1,033 | +€11 | +1.1% |
| Gross operating margin | 9900 | €31,175 | -€5,129 | -€36,304 | |
| Operating profit (loss) | 9901 | €29,698 | -€6,563 | -€36,261 | |
| Financial income | 75/76B | €1,010 | €1,669 | +€658 | +65.2% |
| Recurring financial income | 75 | €1,010 | €1,669 | +€658 | +65.2% |
| Financial charges | 65/66B | €181 | €208 | +€27 | +14.9% |
| Recurring financial charges | 65 | €181 | €208 | +€27 | +14.9% |
| Profit (loss) for the period before taxes | 9903 | €30,528 | -€5,102 | -€35,630 | |
| Income taxes | 67/77 | €11,313 | €1,567 | -€9,746 | -86.1% |
| Profit (loss) for the period | 9904 | €19,215 | -€6,669 | -€25,884 | |
| Profit (loss) for the period to be appropriated | 9905 | €19,215 | -€6,669 | -€25,884 |
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 12 October 2026 via checked.be.