VDELETTRESMETS: 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.
VDELETTRESMETS
Largest movements
- Cash +€108,962
up €108,962 (+5448.1%), from €2,000 to €110,962
mainly Net result for the year (+€106,182) and Tax, wage and social debts (+€10,582)
- Tangible fixed assets +€16,449
new in 2025: €16,449
of which Furniture and vehicles: +€8,248
- Financial fixed assets +€2,000
new in 2025: €2,000
- Reserves +€106,182
new in 2025: €106,182
- Tax, wage and social debts +€10,582
new in 2025: €10,582
- Trade debts +€8,764
new in 2025: €8,764
- Other debts +€1,882
new in 2025: €1,882
- Gross operating margin +€144,808
new in 2025: €144,808
- Taxes +€36,513
new in 2025: €36,513
From the 2024 result to the 2025 result
The net result is not in both sets of accounts; without it the difference cannot be explained line by line.
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 | €2,000 | €129,411 | +€127,411 | +6370.5% |
| Fixed assets | 21/28 | - | €18,449 | +€18,449 | |
| Tangible fixed assets | 22/27 | - | €16,449 | +€16,449 | |
| Plant, machinery and equipment | 23 | - | €8,201 | +€8,201 | |
| Furniture and vehicles | 24 | - | €8,248 | +€8,248 | |
| Financial fixed assets | 28 | - | €2,000 | +€2,000 | |
| Current assets | 29/58 | €2,000 | €110,962 | +€108,962 | +5448.1% |
| Cash at bank and in hand | 54/58 | €2,000 | €110,962 | +€108,962 | +5448.1% |
| Total equity and liabilities | 10/49 | €2,000 | €129,411 | +€127,411 | +6370.5% |
| Equity | 10/15 | €2,000 | €108,182 | +€106,182 | +5309.1% |
| Contributions | 10/11 | €2,000 | €2,000 | = | 0.0% |
| Reserves | 13 | - | €106,182 | +€106,182 | |
| Distributable reserves | 133 | - | €106,182 | +€106,182 | |
| Amounts payable | 17/49 | - | €21,229 | +€21,229 | |
| Amounts payable within one year | 42/48 | - | €21,229 | +€21,229 | |
| Trade debts | 44 | - | €8,764 | +€8,764 | |
| Suppliers | 440/4 | - | €8,764 | +€8,764 | |
| Taxes, remuneration and social security | 45 | - | €10,582 | +€10,582 | |
| Taxes | 450/3 | - | €10,582 | +€10,582 | |
| Other amounts payable | 47/48 | - | €1,882 | +€1,882 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | - | €1,039 | +€1,039 | |
| Other operating charges | 640/8 | - | €902 | +€902 | |
| Gross operating margin | 9900 | - | €144,808 | +€144,808 | |
| Operating profit (loss) | 9901 | - | €142,868 | +€142,868 | |
| Financial charges | 65/66B | - | €172 | +€172 | |
| Recurring financial charges | 65 | - | €172 | +€172 | |
| Profit (loss) for the period before taxes | 9903 | - | €142,695 | +€142,695 | |
| Income taxes | 67/77 | - | €36,513 | +€36,513 | |
| Profit (loss) for the period | 9904 | - | €106,182 | +€106,182 | |
| Profit (loss) for the period to be appropriated | 9905 | - | €106,182 | +€106,182 |
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 4 October 2026 via checked.be.