DE VRIENDT - CHALMET: 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 VRIENDT - CHALMET
Largest movements
- Receivables within one year +€118,982
up €118,982 (+87.8%), from €135,552 to €254,534
of which Other amounts receivable: +€125,332
- Cash +€10,207
up €10,207 (+15.5%), from €65,761 to €75,967
mainly Net result for the year (+€72,302) and Tax, wage and social debts (+€50,288)
- Reserves +€70,636
up €70,636 (+19.7%), from €358,756 to €429,392
- Tax, wage and social debts +€50,288
up €50,288 (+1,270%), from €3,959 to €54,248
- Trade debts +€44,990
up €44,990 (+17,506%), from €257 to €45,247
- Other debts -€31,366
down €31,366 (-95.0%), from €33,032 to €1,666
- Gross operating margin +€36,025
up €36,025 (+44.5%), from €81,031 to €117,056
- Taxes +€15,035
up €15,035 (+69.1%), from €21,757 to €36,792
- Financial charges -€2,415
down €2,415 (-16.5%), from €14,599 to €12,184
- Financial income +€2,391
up €2,391 (+78.7%), from €3,039 to €5,430
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 | €759,403 | €891,353 | +€131,950 | +17.4% |
| Fixed assets | 21/28 | €558,091 | €558,091 | = | 0.0% |
| Financial fixed assets | 28 | €558,091 | €558,091 | = | 0.0% |
| Current assets | 29/58 | €201,312 | €333,262 | +€131,950 | +65.5% |
| Amounts receivable within one year | 40/41 | €135,552 | €254,534 | +€118,982 | +87.8% |
| Trade receivables | 40 | €53,240 | €46,890 | -€6,350 | -11.9% |
| Other amounts receivable | 41 | €82,312 | €207,644 | +€125,332 | +152% |
| Cash at bank and in hand | 54/58 | €65,761 | €75,967 | +€10,207 | +15.5% |
| Deferred charges and accrued income | 490/1 | €0 | €2,760 | +€2,760 | |
| Total equity and liabilities | 10/49 | €759,403 | €891,353 | +€131,950 | +17.4% |
| Equity | 10/15 | €507,556 | €578,192 | +€70,636 | +13.9% |
| Contributions | 10/11 | €148,800 | €148,800 | = | 0.0% |
| Reserves | 13 | €358,756 | €429,392 | +€70,636 | +19.7% |
| Distributable reserves | 133 | €358,756 | €429,392 | +€70,636 | +19.7% |
| Profit (loss) carried forward | 14 | €0 | €0 | = | |
| Amounts payable | 17/49 | €251,847 | €313,161 | +€61,313 | +24.3% |
| Amounts payable after more than one year | 17 | €200,000 | €200,000 | = | 0.0% |
| Financial debts | 170/4 | €200,000 | €200,000 | = | 0.0% |
| Amounts payable within one year | 42/48 | €37,248 | €101,161 | +€63,913 | +172% |
| Trade debts | 44 | €257 | €45,247 | +€44,990 | +17,506% |
| Suppliers | 440/4 | €257 | €45,247 | +€44,990 | +17,506% |
| Taxes, remuneration and social security | 45 | €3,959 | €54,248 | +€50,288 | +1,270% |
| Taxes | 450/3 | €3,959 | €54,248 | +€50,288 | +1,270% |
| Other amounts payable | 47/48 | €33,032 | €1,666 | -€31,366 | -95.0% |
| Accrued charges and deferred income | 492/3 | €14,599 | €12,000 | -€2,599 | -17.8% |
| Other operating charges | 640/8 | €616 | €1,208 | +€592 | +96.1% |
| Gross operating margin | 9900 | €81,031 | €117,056 | +€36,025 | +44.5% |
| Operating profit (loss) | 9901 | €80,415 | €115,848 | +€35,434 | +44.1% |
| Financial income | 75/76B | €3,039 | €5,430 | +€2,391 | +78.7% |
| Recurring financial income | 75 | €3,039 | €5,430 | +€2,391 | +78.7% |
| Financial charges | 65/66B | €14,599 | €12,184 | -€2,415 | -16.5% |
| Recurring financial charges | 65 | €14,599 | €12,184 | -€2,415 | -16.5% |
| Profit (loss) for the period before taxes | 9903 | €68,854 | €109,094 | +€40,240 | +58.4% |
| Income taxes | 67/77 | €21,757 | €36,792 | +€15,035 | +69.1% |
| Profit (loss) for the period | 9904 | €47,097 | €72,302 | +€25,205 | +53.5% |
| Profit (loss) for the period to be appropriated | 9905 | €47,097 | €72,302 | +€25,205 | +53.5% |
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 25 October 2026 via checked.be.