Firma De Vos: 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.
Firma De Vos
Largest movements
- Deferred charges and accrued income -€143,325
down €143,325 (-53.3%), from €269,061 to €125,735
- Tangible fixed assets -€47,658
down €47,658 (-38.9%), from €122,364 to €74,706
of which Land and buildings: -€76,444
- Financial fixed assets -€46,744
down €46,744 (-93.5%), from €49,998 to €3,255
- Receivables within one year +€28,947
up €28,947 (+18.0%), from €160,649 to €189,596
of which Trade receivables: +€60,050
- Profit (loss) carried forward -€292,962
down €292,962 (-20.1%), from -€1.5m to -€1.8m
- Trade debts +€151,426
up €151,426 (+36.4%), from €416,265 to €567,692
- Other debts -€44,532
down €44,532 (-5.3%), from €847,190 to €802,658
- Short-term financial debts -€15,530
down €15,530 (-66.3%), from €23,432 to €7,902
- Tax, wage and social debts -€14,721
down €14,721 (-25.4%), from €57,857 to €43,136
of which Remuneration and social security: -€12,965
- Gross operating margin +€292,165
up €292,165, from -€235,943 to €56,223
- Staff costs -€89,626
down €89,626 (-25.6%), from €350,466 to €260,841
- Other operating charges -€7,537
down €7,537 (-23.1%), from €32,567 to €25,030
- Financial charges -€5,116
down €5,116 (-24.6%), from €20,772 to €15,656
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 | €611,568 | €402,415 | -€209,153 | -34.2% |
| Fixed assets | 21/28 | €172,363 | €77,961 | -€94,402 | -54.8% |
| Tangible fixed assets | 22/27 | €122,364 | €74,706 | -€47,658 | -38.9% |
| Land and buildings | 22 | €76,444 | €0 | -€76,444 | -100% |
| Plant, machinery and equipment | 23 | €42,405 | €10,124 | -€32,281 | -76.1% |
| Furniture and vehicles | 24 | €3,515 | €1,586 | -€1,929 | -54.9% |
| Other tangible fixed assets | 26 | - | €62,996 | +€62,996 | |
| Financial fixed assets | 28 | €49,998 | €3,255 | -€46,744 | -93.5% |
| Current assets | 29/58 | €439,205 | €324,454 | -€114,751 | -26.1% |
| Amounts receivable within one year | 40/41 | €160,649 | €189,596 | +€28,947 | +18.0% |
| Trade receivables | 40 | €129,546 | €189,596 | +€60,050 | +46.4% |
| Other amounts receivable | 41 | €31,103 | €0 | -€31,103 | -100% |
| Cash at bank and in hand | 54/58 | €9,495 | €9,122 | -€373 | -3.9% |
| Deferred charges and accrued income | 490/1 | €269,061 | €125,735 | -€143,325 | -53.3% |
| Total equity and liabilities | 10/49 | €611,568 | €402,415 | -€209,153 | -34.2% |
| Equity | 10/15 | -€1,392,022 | -€1,684,984 | -€292,962 | -21.0% |
| Contributions | 10/11 | €62,502 | €62,502 | = | 0.0% |
| Capital | 10 | €62,502 | €62,502 | = | 0.0% |
| Issued capital | 100 | €62,502 | €62,502 | = | 0.0% |
| Reserves | 13 | €4,462 | €4,462 | = | 0.0% |
| Non-distributable reserves | 130/1 | €4,462 | €4,462 | = | 0.0% |
| Legal reserve | 130 | €4,462 | €4,462 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€1,458,986 | -€1,751,948 | -€292,962 | -20.1% |
| Amounts payable | 17/49 | €2,003,590 | €2,087,399 | +€83,809 | +4.2% |
| Amounts payable after more than one year | 17 | €575,000 | €575,000 | = | 0.0% |
| Financial debts | 170/4 | €575,000 | €575,000 | = | 0.0% |
| Amounts payable within one year | 42/48 | €1,351,507 | €1,428,129 | +€76,622 | +5.7% |
| Current portion of amounts payable after more than one year | 42 | €6,762 | €6,741 | -€21 | -0.3% |
| Financial debts | 43 | €23,432 | €7,902 | -€15,530 | -66.3% |
| Credit institutions | 430/8 | €23,432 | €7,902 | -€15,530 | -66.3% |
| Trade debts | 44 | €416,265 | €567,692 | +€151,426 | +36.4% |
| Suppliers | 440/4 | €416,265 | €567,692 | +€151,426 | +36.4% |
| Taxes, remuneration and social security | 45 | €57,857 | €43,136 | -€14,721 | -25.4% |
| Taxes | 450/3 | €8,792 | €7,036 | -€1,757 | -20.0% |
| Remuneration and social security | 454/9 | €49,065 | €36,100 | -€12,965 | -26.4% |
| Other amounts payable | 47/48 | €847,190 | €802,658 | -€44,532 | -5.3% |
| Accrued charges and deferred income | 492/3 | €77,083 | €84,270 | +€7,188 | +9.3% |
| Non-recurring operating income | 76A | - | €48,199 | +€48,199 | |
| Remuneration, social security and pensions | 62 | €350,466 | €260,841 | -€89,626 | -25.6% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €47,254 | €47,658 | +€404 | +0.9% |
| Other operating charges | 640/8 | €32,567 | €25,030 | -€7,537 | -23.1% |
| Gross operating margin | 9900 | -€235,943 | €56,223 | +€292,165 | |
| Operating profit (loss) | 9901 | -€666,229 | -€277,306 | +€388,923 | +58.4% |
| Financial income | 75/76B | €34 | €0 | -€34 | -100.0% |
| Recurring financial income | 75 | €34 | €0 | -€34 | -100.0% |
| Financial charges | 65/66B | €20,772 | €15,656 | -€5,116 | -24.6% |
| Recurring financial charges | 65 | €20,772 | €15,656 | -€5,116 | -24.6% |
| Profit (loss) for the period before taxes | 9903 | -€686,967 | -€292,962 | +€394,005 | +57.4% |
| Profit (loss) for the period | 9904 | -€686,967 | -€292,962 | +€394,005 | +57.4% |
| Profit (loss) for the period to be appropriated | 9905 | -€686,967 | -€292,962 | +€394,005 | +57.4% |
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 23 October 2026 via checked.be.