DE VRIESE BERT: what changed
Two fiscal 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 VRIESE BERT
Largest movements
- Tangible fixed assets -€36,683
down €36,683 (-52.8%), from €69,457 to €32,774
of which Leasing and similar rights: -€31,213
- Cash +€34,800
up €34,800 (+59.2%), from €58,828 to €93,628
mainly Net result for the year (+€36,491) and Investment in fixed assets (net) (+€18,623)
- Receivables within one year -€9,256
down €9,256 (-37.6%), from €24,630 to €15,374
of which Trade receivables: -€7,763
- Stocks and contracts -€5,718
down €5,718 (-35.9%), from €15,919 to €10,201
- Intangible fixed assets +€3,962
up €3,962, from €0 to €3,962
- Profit (loss) carried forward +€17,079
up €17,079 (+22.9%), from €74,725 to €91,804
- Debts after one year -€12,942
down €12,942 (-100.0%), from €12,942 to €0
- Current portion of long-term debt -€12,884
down €12,884 (-100.0%), from €12,884 to €0
- Advances received -€9,845
down €9,845 (-58.1%), from €16,952 to €7,107
- Trade debts +€6,038
up €6,038 (+126.6%), from €4,770 to €10,807
- Depreciation -€8,935
down €8,935 (-38.8%), from €23,034 to €14,099
- Financial income +€6,985
up €6,985 (+1373.5%), from €509 to €7,493
of which Non-recurring financial income: +€6,864
- Gross operating margin -€5,105
down €5,105 (-4.2%), from €121,988 to €116,882
- Staff costs +€3,603
up €3,603 (+6.2%), from €58,361 to €61,964
- Taxes +€1,747
up €1,747 (+20.8%), from €8,395 to €10,142
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 | €175,137 | €161,888 | -€13,249 | -7.6% |
| Fixed assets | 21/28 | €74,008 | €41,287 | -€32,721 | -44.2% |
| Intangible fixed assets | 21 | €0 | €3,962 | +€3,962 | |
| Tangible fixed assets | 22/27 | €69,457 | €32,774 | -€36,683 | -52.8% |
| Plant, machinery and equipment | 23 | €19,798 | €20,185 | +€387 | +2.0% |
| Furniture and vehicles | 24 | €17,983 | €12,294 | -€5,689 | -31.6% |
| Leasing and similar rights | 25 | €31,213 | €0 | -€31,213 | -100.0% |
| Other tangible fixed assets | 26 | €464 | €295 | -€169 | -36.4% |
| Financial fixed assets | 28 | €4,551 | €4,551 | = | 0.0% |
| Current assets | 29/58 | €101,128 | €120,601 | +€19,472 | +19.3% |
| Stocks and contracts in progress | 3 | €15,919 | €10,201 | -€5,718 | -35.9% |
| Stocks | 30/36 | €15,919 | €10,201 | -€5,718 | -35.9% |
| Amounts receivable within one year | 40/41 | €24,630 | €15,374 | -€9,256 | -37.6% |
| Trade receivables | 40 | €21,246 | €13,482 | -€7,763 | -36.5% |
| Other amounts receivable | 41 | €3,384 | €1,892 | -€1,492 | -44.1% |
| Cash at bank and in hand | 54/58 | €58,828 | €93,628 | +€34,800 | +59.2% |
| Deferred charges and accrued income | 490/1 | €1,751 | €1,398 | -€353 | -20.2% |
| Total equity and liabilities | 10/49 | €175,137 | €161,888 | -€13,249 | -7.6% |
| Equity | 10/15 | €95,185 | €112,264 | +€17,079 | +17.9% |
| Contributions | 10/11 | €20,460 | €20,460 | = | 0.0% |
| Profit (loss) carried forward | 14 | €74,725 | €91,804 | +€17,079 | +22.9% |
| Amounts payable | 17/49 | €79,952 | €49,623 | -€30,328 | -37.9% |
| Amounts payable after more than one year | 17 | €12,942 | €0 | -€12,942 | -100.0% |
| Financial debts | 170/4 | €12,942 | €0 | -€12,942 | -100.0% |
| Amounts payable within one year | 42/48 | €67,009 | €49,623 | -€17,386 | -25.9% |
| Current portion of amounts payable after more than one year | 42 | €12,884 | €0 | -€12,884 | -100.0% |
| Trade debts | 44 | €4,770 | €10,807 | +€6,038 | +126.6% |
| Suppliers | 440/4 | €4,770 | €10,807 | +€6,038 | +126.6% |
| Advances received on contracts in progress | 46 | €16,952 | €7,107 | -€9,845 | -58.1% |
| Taxes, remuneration and social security | 45 | €4,100 | €1,142 | -€2,958 | -72.1% |
| Taxes | 450/3 | €2,912 | €1,142 | -€1,769 | -60.8% |
| Remuneration and social security | 454/9 | €1,189 | €0 | -€1,189 | -100.0% |
| Other amounts payable | 47/48 | €28,303 | €30,566 | +€2,263 | +8.0% |
| Remuneration, social security and pensions | 62 | €58,361 | €61,964 | +€3,603 | +6.2% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €23,034 | €14,099 | -€8,935 | -38.8% |
| Other operating charges | 640/8 | €1,480 | €1,022 | -€458 | -30.9% |
| Gross operating margin | 9900 | €121,988 | €116,882 | -€5,105 | -4.2% |
| Operating profit (loss) | 9901 | €39,113 | €39,797 | +€684 | +1.7% |
| Financial income | 75/76B | €509 | €7,493 | +€6,985 | +1373.5% |
| Recurring financial income | 75 | €509 | €629 | +€120 | +23.6% |
| Non-recurring financial income | 76B | - | €6,864 | +€6,864 | |
| Financial charges | 65/66B | €1,263 | €657 | -€606 | -48.0% |
| Recurring financial charges | 65 | €1,263 | €657 | -€606 | -48.0% |
| Profit (loss) for the period before taxes | 9903 | €38,359 | €46,634 | +€8,275 | +21.6% |
| Income taxes | 67/77 | €8,395 | €10,142 | +€1,747 | +20.8% |
| Profit (loss) for the period | 9904 | €29,964 | €36,491 | +€6,527 | +21.8% |
| Profit (loss) for the period to be appropriated | 9905 | €29,964 | €36,491 | +€6,527 | +21.8% |
Source: filed annual accounts (NBB), fiscal years ended 31 December 2024 and 31 December 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 8 October 2026 via checked.be.