DE VROLING: 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 VROLING
Largest movements
- Receivables within one year -€12,019
down €12,019 (-97.5%), from €12,324 to €305
of which Trade receivables: -€12,232
- Cash -€6,082
down €6,082 (-20.4%), from €29,757 to €23,674
mainly Net result for the year (-€13,167) and Trade debts (-€7,772)
- Tangible fixed assets -€2,669
down €2,669 (-6.3%), from €42,345 to €39,676
- Profit (loss) carried forward -€13,167
down €13,167, from €12,348 to -€819
- Trade debts -€7,772
down €7,772 (-60.4%), from €12,869 to €5,097
- Other debts +€4,270
up €4,270 (+11.0%), from €38,737 to €43,006
- Investment grants -€2,764
down €2,764 (-100.0%), from €2,764 to €0
- Provisions -€1,361
no longer reported in 2025 (was €1,361)
- Gross operating margin +€8,334
up €8,334 (+45.0%), from -€18,521 to -€10,187
- Financial income +€2,713
up €2,713 (+4466.4%), from €61 to €2,774
- Depreciation -€605
down €605 (-8.9%), from €6,774 to €6,169
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 | €84,426 | €63,656 | -€20,771 | -24.6% |
| Fixed assets | 21/28 | €42,345 | €39,676 | -€2,669 | -6.3% |
| Tangible fixed assets | 22/27 | €42,345 | €39,676 | -€2,669 | -6.3% |
| Land and buildings | 22 | €27,686 | €26,982 | -€703 | -2.5% |
| Plant, machinery and equipment | 23 | €2,057 | €1,417 | -€640 | -31.1% |
| Furniture and vehicles | 24 | €12,602 | €11,277 | -€1,326 | -10.5% |
| Current assets | 29/58 | €42,081 | €23,979 | -€18,102 | -43.0% |
| Amounts receivable within one year | 40/41 | €12,324 | €305 | -€12,019 | -97.5% |
| Trade receivables | 40 | €12,232 | - | -€12,232 | |
| Other amounts receivable | 41 | €92 | €305 | +€213 | +230.0% |
| Cash at bank and in hand | 54/58 | €29,757 | €23,674 | -€6,082 | -20.4% |
| Total equity and liabilities | 10/49 | €84,426 | €63,656 | -€20,771 | -24.6% |
| Equity | 10/15 | €31,378 | €15,447 | -€15,931 | -50.8% |
| Contributions | 10/11 | €10,000 | €10,000 | = | 0.0% |
| Reserves | 13 | €6,266 | €6,266 | = | 0.0% |
| Non-distributable reserves | 130/1 | €2,000 | €2,000 | = | 0.0% |
| Reserves not available under the articles | 1311 | €2,000 | €2,000 | = | 0.0% |
| Distributable reserves | 133 | €4,266 | €4,266 | = | 0.0% |
| Profit (loss) carried forward | 14 | €12,348 | -€819 | -€13,167 | |
| Investment grants | 15 | €2,764 | €0 | -€2,764 | -100.0% |
| Provisions and deferred taxes | 16 | €1,361 | - | -€1,361 | |
| Deferred taxes | 168 | €1,361 | - | -€1,361 | |
| Amounts payable | 17/49 | €51,687 | €48,208 | -€3,479 | -6.7% |
| Amounts payable within one year | 42/48 | €51,687 | €48,208 | -€3,479 | -6.7% |
| Trade debts | 44 | €12,869 | €5,097 | -€7,772 | -60.4% |
| Suppliers | 440/4 | €12,869 | €5,097 | -€7,772 | -60.4% |
| Taxes, remuneration and social security | 45 | €82 | €104 | +€23 | +27.8% |
| Taxes | 450/3 | €82 | €104 | +€23 | +27.8% |
| Other amounts payable | 47/48 | €38,737 | €43,006 | +€4,270 | +11.0% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €6,774 | €6,169 | -€605 | -8.9% |
| Other operating charges | 640/8 | €669 | €678 | +€10 | +1.5% |
| Gross operating margin | 9900 | -€18,521 | -€10,187 | +€8,334 | +45.0% |
| Operating profit (loss) | 9901 | -€25,963 | -€17,034 | +€8,929 | +34.4% |
| Financial income | 75/76B | €61 | €2,774 | +€2,713 | +4466.4% |
| Recurring financial income | 75 | €61 | €2,774 | +€2,713 | +4466.4% |
| Financial charges | 65/66B | €327 | €267 | -€59 | -18.2% |
| Recurring financial charges | 65 | €327 | €267 | -€59 | -18.2% |
| Profit (loss) for the period before taxes | 9903 | -€26,229 | -€14,528 | +€11,701 | +44.6% |
| Transfer from deferred taxes | 780 | - | €1,361 | +€1,361 | |
| Profit (loss) for the period | 9904 | -€26,229 | -€13,167 | +€13,062 | +49.8% |
| Profit (loss) for the period to be appropriated | 9905 | -€26,229 | -€13,167 | +€13,062 | +49.8% |
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 10 October 2026 via checked.be.