DE VRESSE: 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 VRESSE
Largest movements
- Receivables within one year -€47,740
down €47,740 (-17.3%), from €276,490 to €228,750
of which Other amounts receivable: -€47,489
- Tangible fixed assets +€7,800
up €7,800 (+3.5%), from €223,855 to €231,655
of which Furniture and vehicles: +€17,439
- Reserves -€74,430
down €74,430 (-26.6%), from €279,787 to €205,357
of which Distributable reserves: -€74,430
- Accrued charges and deferred income +€70,923
up €70,923 (+623%), from €11,392 to €82,315
- Debts after one year -€26,680
down €26,680 (-57.9%), from €46,066 to €19,386
- Tax, wage and social debts -€20,767
down €20,767 (-48.4%), from €42,873 to €22,105
- Trade debts +€7,478
up €7,478 (+27.7%), from €26,954 to €34,432
- Gross operating margin -€38,261
down €38,261 (-54.7%), from €70,005 to €31,744
- Taxes -€12,173
down €12,173 (-61.7%), from €19,739 to €7,567
- Provisions +€8,608
up €8,608, from -€8,608 to €0
- Other operating charges +€2,392
up €2,392 (+59.2%), from €4,037 to €6,428
- Financial charges -€1,133
down €1,133 (-17.5%), from €6,476 to €5,343
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 | €508,983 | €472,476 | -€36,507 | -7.2% |
| Fixed assets | 21/28 | €223,855 | €231,655 | +€7,800 | +3.5% |
| Tangible fixed assets | 22/27 | €223,855 | €231,655 | +€7,800 | +3.5% |
| Land and buildings | 22 | €212,455 | €206,182 | -€6,273 | -3.0% |
| Plant, machinery and equipment | 23 | €6,682 | €3,316 | -€3,366 | -50.4% |
| Furniture and vehicles | 24 | €4,718 | €22,157 | +€17,439 | +370% |
| Current assets | 29/58 | €285,128 | €240,821 | -€44,307 | -15.5% |
| Stocks and contracts in progress | 3 | €1,620 | €3,329 | +€1,709 | +105% |
| Stocks | 30/36 | €1,620 | €3,329 | +€1,709 | +105% |
| Amounts receivable within one year | 40/41 | €276,490 | €228,750 | -€47,740 | -17.3% |
| Trade receivables | 40 | €19,004 | €18,754 | -€250 | -1.3% |
| Other amounts receivable | 41 | €257,486 | €209,997 | -€47,489 | -18.4% |
| Cash at bank and in hand | 54/58 | €7,018 | €8,742 | +€1,724 | +24.6% |
| Total equity and liabilities | 10/49 | €508,983 | €472,476 | -€36,507 | -7.2% |
| Equity | 10/15 | €344,708 | €270,277 | -€74,430 | -21.6% |
| Contributions | 10/11 | €18,592 | €18,592 | = | 0.0% |
| Reserves | 13 | €279,787 | €205,357 | -€74,430 | -26.6% |
| Non-distributable reserves | 130/1 | €1,859 | €1,859 | = | 0.0% |
| Reserves not available under the articles | 1311 | €1,859 | €1,859 | = | 0.0% |
| Distributable reserves | 133 | €277,928 | €203,497 | -€74,430 | -26.8% |
| Profit (loss) carried forward | 14 | €46,329 | €46,329 | = | 0.0% |
| Provisions and deferred taxes | 16 | €0 | - | = | |
| Provisions for liabilities and charges | 160/5 | €0 | - | = | |
| Major repairs and maintenance | 162 | €0 | - | = | |
| Amounts payable | 17/49 | €164,275 | €202,199 | +€37,923 | +23.1% |
| Amounts payable after more than one year | 17 | €46,066 | €19,386 | -€26,680 | -57.9% |
| Financial debts | 170/4 | €46,066 | €19,386 | -€26,680 | -57.9% |
| Amounts payable within one year | 42/48 | €106,818 | €100,498 | -€6,320 | -5.9% |
| Current portion of amounts payable after more than one year | 42 | €36,991 | €43,960 | +€6,969 | +18.8% |
| Trade debts | 44 | €26,954 | €34,432 | +€7,478 | +27.7% |
| Suppliers | 440/4 | €26,954 | €34,432 | +€7,478 | +27.7% |
| Taxes, remuneration and social security | 45 | €42,873 | €22,105 | -€20,767 | -48.4% |
| Taxes | 450/3 | €42,873 | €22,105 | -€20,767 | -48.4% |
| Other amounts payable | 47/48 | €0 | - | = | |
| Accrued charges and deferred income | 492/3 | €11,392 | €82,315 | +€70,923 | +623% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €14,943 | €14,100 | -€843 | -5.6% |
| Provisions for liabilities and charges: additions (uses and reversals) | 635/8 | -€8,608 | €0 | +€8,608 | |
| Other operating charges | 640/8 | €4,037 | €6,428 | +€2,392 | +59.2% |
| Non-recurring operating charges | 66A | €4,194 | €0 | -€4,194 | -100% |
| Gross operating margin | 9900 | €70,005 | €31,744 | -€38,261 | -54.7% |
| Operating profit (loss) | 9901 | €55,440 | €11,216 | -€44,224 | -79.8% |
| Financial income | 75/76B | €15,411 | €15,153 | -€258 | -1.7% |
| Recurring financial income | 75 | €15,411 | €15,153 | -€258 | -1.7% |
| Financial charges | 65/66B | €6,476 | €5,343 | -€1,133 | -17.5% |
| Recurring financial charges | 65 | €6,476 | €5,343 | -€1,133 | -17.5% |
| Profit (loss) for the period before taxes | 9903 | €64,375 | €21,026 | -€43,349 | -67.3% |
| Income taxes | 67/77 | €19,739 | €7,567 | -€12,173 | -61.7% |
| Profit (loss) for the period | 9904 | €44,636 | €13,460 | -€31,176 | -69.8% |
| Profit (loss) for the period to be appropriated | 9905 | €44,636 | €13,460 | -€31,176 | -69.8% |
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 24 October 2026 via checked.be.