VAN DE VYVER SERVICES: 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.
VAN DE VYVER SERVICES
Largest movements
- Cash +€51,708
up €51,708 (+288%), from €17,972 to €69,680
mainly Net result for the year (+€59,943) and Other debts (+€40,000)
- Tangible fixed assets -€11,632
down €11,632 (-32.1%), from €36,222 to €24,590
of which Furniture and vehicles: -€11,167
- Receivables within one year +€4,203
up €4,203 (+12.9%), from €32,583 to €36,786
of which Trade receivables: +€18,149
- Other debts +€40,000
up €40,000 (+200%), from €20,000 to €60,000
- Tax, wage and social debts +€4,034
up €4,034 (+28.8%), from €14,003 to €18,036
of which Taxes: +€4,034
- Gross operating margin -€11,264
down €11,264 (-11.0%), from €102,672 to €91,408
- Depreciation +€6,985
up €6,985 (+96.7%), from €7,220 to €14,206
- Taxes -€2,795
down €2,795 (-15.0%), from €18,668 to €15,873
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 | €87,466 | €131,744 | +€44,279 | +50.6% |
| Fixed assets | 21/28 | €36,222 | €24,590 | -€11,632 | -32.1% |
| Tangible fixed assets | 22/27 | €36,222 | €24,590 | -€11,632 | -32.1% |
| Plant, machinery and equipment | 23 | €2,140 | €1,675 | -€465 | -21.7% |
| Furniture and vehicles | 24 | €34,082 | €22,915 | -€11,167 | -32.8% |
| Current assets | 29/58 | €51,244 | €107,155 | +€55,911 | +109% |
| Amounts receivable within one year | 40/41 | €32,583 | €36,786 | +€4,203 | +12.9% |
| Trade receivables | 40 | €14,067 | €32,216 | +€18,149 | +129% |
| Other amounts receivable | 41 | €18,516 | €4,570 | -€13,946 | -75.3% |
| Cash at bank and in hand | 54/58 | €17,972 | €69,680 | +€51,708 | +288% |
| Deferred charges and accrued income | 490/1 | €689 | €689 | -€1 | -0.1% |
| Total equity and liabilities | 10/49 | €87,466 | €131,744 | +€44,279 | +50.6% |
| Equity | 10/15 | €53,403 | €53,347 | -€57 | -0.1% |
| Contributions | 10/11 | €3,000 | €3,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €50,403 | €50,347 | -€57 | -0.1% |
| Amounts payable | 17/49 | €34,063 | €78,398 | +€44,335 | +130% |
| Amounts payable within one year | 42/48 | €34,063 | €78,398 | +€44,335 | +130% |
| Trade debts | 44 | €60 | €362 | +€302 | +504% |
| Suppliers | 440/4 | €60 | €362 | +€302 | +504% |
| Taxes, remuneration and social security | 45 | €14,003 | €18,036 | +€4,034 | +28.8% |
| Taxes | 450/3 | €12,003 | €16,036 | +€4,034 | +33.6% |
| Remuneration and social security | 454/9 | €2,000 | €2,000 | = | 0.0% |
| Other amounts payable | 47/48 | €20,000 | €60,000 | +€40,000 | +200% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €7,220 | €14,206 | +€6,985 | +96.7% |
| Other operating charges | 640/8 | €1,550 | €1,395 | -€155 | -10.0% |
| Non-recurring operating charges | 66A | €4,174 | €0 | -€4,174 | -100% |
| Gross operating margin | 9900 | €102,672 | €91,408 | -€11,264 | -11.0% |
| Operating profit (loss) | 9901 | €89,729 | €75,807 | -€13,921 | -15.5% |
| Financial income | 75/76B | - | €193 | +€193 | |
| Recurring financial income | 75 | - | €193 | +€193 | |
| Financial charges | 65/66B | €657 | €184 | -€473 | -72.0% |
| Recurring financial charges | 65 | €657 | €184 | -€473 | -72.0% |
| Profit (loss) for the period before taxes | 9903 | €89,071 | €75,817 | -€13,255 | -14.9% |
| Income taxes | 67/77 | €18,668 | €15,873 | -€2,795 | -15.0% |
| Profit (loss) for the period | 9904 | €70,403 | €59,943 | -€10,460 | -14.9% |
| Profit (loss) for the period to be appropriated | 9905 | €70,403 | €59,943 | -€10,460 | -14.9% |
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 26 October 2026 via checked.be.