V&D HOME CONCEPT: 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.
V&D HOME CONCEPT
Largest movements
- Cash -€3,415
down €3,415 (-43.6%), from €7,834 to €4,419
mainly Receivables within one year (-€1,505) and Net result for the year (-€1,308)
- Receivables within one year +€1,505
up €1,505 (+31.4%), from €4,787 to €6,292
of which Other amounts receivable: +€6,140
- Profit (loss) carried forward -€1,308
down €1,308 (-27.8%), from -€4,704 to -€6,012
- Trade debts -€602
down €602 (-51.4%), from €1,172 to €570
- Purchases and services -€1,377
no longer reported in 2025 (was €1,377)
- Gross operating margin +€131
up €131 (+9.5%), from -€1,376 to -€1,245
- Financial charges -€27
down €27 (-25.2%), from €107 to €80
- Financial income +€17
new in 2025: €17
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 | €12,621 | €10,711 | -€1,910 | -15.1% |
| Current assets | 29/58 | €12,621 | €10,711 | -€1,910 | -15.1% |
| Amounts receivable within one year | 40/41 | €4,787 | €6,292 | +€1,505 | +31.4% |
| Trade receivables | 40 | €4,635 | - | -€4,635 | |
| Other amounts receivable | 41 | €152 | €6,292 | +€6,140 | +4,039% |
| Cash at bank and in hand | 54/58 | €7,834 | €4,419 | -€3,415 | -43.6% |
| Total equity and liabilities | 10/49 | €12,621 | €10,711 | -€1,910 | -15.1% |
| Equity | 10/15 | €5,351 | €4,043 | -€1,308 | -24.4% |
| Contributions | 10/11 | €8,196 | €8,196 | = | 0.0% |
| Reserves | 13 | €1,859 | €1,859 | = | 0.0% |
| Non-distributable reserves | 130/1 | €1,859 | €1,859 | = | 0.0% |
| Reserves not available under the articles | 1311 | €1,859 | €1,859 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€4,704 | -€6,012 | -€1,308 | -27.8% |
| Amounts payable | 17/49 | €7,270 | €6,668 | -€602 | -8.3% |
| Amounts payable within one year | 42/48 | €7,270 | €6,668 | -€602 | -8.3% |
| Trade debts | 44 | €1,172 | €570 | -€602 | -51.4% |
| Suppliers | 440/4 | €1,172 | €570 | -€602 | -51.4% |
| Other amounts payable | 47/48 | €6,098 | €6,098 | = | 0.0% |
| Goods, raw materials, services and sundry goods | 60/61 | €1,377 | - | -€1,377 | |
| Gross operating margin | 9900 | -€1,376 | -€1,245 | +€131 | +9.5% |
| Operating profit (loss) | 9901 | -€1,376 | -€1,245 | +€131 | +9.5% |
| Financial income | 75/76B | - | €17 | +€17 | |
| Recurring financial income | 75 | - | €17 | +€17 | |
| Financial charges | 65/66B | €107 | €80 | -€27 | -25.2% |
| Recurring financial charges | 65 | €107 | €80 | -€27 | -25.2% |
| Profit (loss) for the period before taxes | 9903 | -€1,483 | -€1,308 | +€175 | +11.8% |
| Profit (loss) for the period | 9904 | -€1,483 | -€1,308 | +€175 | +11.8% |
| Profit (loss) for the period to be appropriated | 9905 | -€1,483 | -€1,308 | +€175 | +11.8% |
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 29 October 2026 via checked.be.