VDS AUTOSERVICE: what changed
VDS AUTOSERVICE
Largest movements
- Stocks and contracts +€15,639
up €15,639 (+66.9%), from €23,360 to €38,999
- Tangible fixed assets +€15,431
up €15,431 (+89.0%), from €17,334 to €32,764
- Receivables within one year -€1,716
down €1,716 (-15.2%), from €11,253 to €9,537
of which Trade receivables: -€4,620
- Cash +€1,444
up €1,444 (+8.0%), from €17,951 to €19,394
mainly Net result for the year (+€27,909) and Debts after one year (+€10,665)
- Deferred charges and accrued income +€1,252
up €1,252 (+64.5%), from €1,940 to €3,192
- Profit (loss) carried forward +€27,076
up €27,076 (+2,780%), from €974 to €28,050
- Debts after one year +€10,665
new in 2025: €10,665
- Tax, wage and social debts -€6,737
down €6,737 (-46.5%), from €14,488 to €7,751
of which Taxes: -€6,737
- Other debts -€5,329
down €5,329 (-46.9%), from €11,353 to €6,024
- Trade debts +€3,594
up €3,594 (+23.9%), from €15,024 to €18,618
- Gross operating margin +€3,597
up €3,597 (+9.1%), from €39,532 to €43,129
- Taxes +€2,458
up €2,458 (+36.9%), from €6,657 to €9,115
- Other operating charges -€1,508
down €1,508 (-43.7%), from €3,448 to €1,939
- Depreciation +€791
up €791 (+32.0%), from €2,474 to €3,266
- Financial charges +€562
up €562 (+1,068%), from €53 to €614
Change in the result, 2024 to 2025
For each income-statement line you see the change as its effect on the result. Higher costs lower the result, higher income raises it.
Derived cash bridge
The bridge is derived from the 2024 and 2025 balance sheets and the 2025 result. There is no filed cash-flow statement. You see where the money came from and where it went.
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €71,838 | €103,887 | +€32,049 | +44.6% |
| Fixed assets | 21/28 | €17,334 | €32,764 | +€15,431 | +89.0% |
| Tangible fixed assets | 22/27 | €17,334 | €32,764 | +€15,431 | +89.0% |
| Plant, machinery and equipment | 23 | €15,935 | €23,524 | +€7,589 | +47.6% |
| Furniture and vehicles | 24 | €1,398 | €7,252 | +€5,853 | +419% |
| Other tangible fixed assets | 26 | - | €1,989 | +€1,989 | |
| Current assets | 29/58 | €54,504 | €71,122 | +€16,618 | +30.5% |
| Stocks and contracts in progress | 3 | €23,360 | €38,999 | +€15,639 | +66.9% |
| Stocks | 30/36 | €23,360 | €38,999 | +€15,639 | +66.9% |
| Amounts receivable within one year | 40/41 | €11,253 | €9,537 | -€1,716 | -15.2% |
| Trade receivables | 40 | €11,253 | €6,633 | -€4,620 | -41.1% |
| Other amounts receivable | 41 | - | €2,904 | +€2,904 | |
| Cash at bank and in hand | 54/58 | €17,951 | €19,394 | +€1,444 | +8.0% |
| Deferred charges and accrued income | 490/1 | €1,940 | €3,192 | +€1,252 | +64.5% |
| Total equity and liabilities | 10/49 | €71,838 | €103,887 | +€32,049 | +44.6% |
| Equity | 10/15 | €30,974 | €58,050 | +€27,076 | +87.4% |
| Contributions | 10/11 | €5,000 | €5,000 | = | 0.0% |
| Reserves | 13 | €25,000 | €25,000 | = | 0.0% |
| Distributable reserves | 133 | €25,000 | €25,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €974 | €28,050 | +€27,076 | +2,780% |
| Amounts payable | 17/49 | €40,864 | €45,837 | +€4,973 | +12.2% |
| Amounts payable after more than one year | 17 | - | €10,665 | +€10,665 | |
| Financial debts | 170/4 | - | €10,665 | +€10,665 | |
| Amounts payable within one year | 42/48 | €40,864 | €35,172 | -€5,692 | -13.9% |
| Current portion of amounts payable after more than one year | 42 | - | €2,780 | +€2,780 | |
| Trade debts | 44 | €15,024 | €18,618 | +€3,594 | +23.9% |
| Suppliers | 440/4 | €15,024 | €18,618 | +€3,594 | +23.9% |
| Taxes, remuneration and social security | 45 | €14,488 | €7,751 | -€6,737 | -46.5% |
| Taxes | 450/3 | €13,238 | €6,501 | -€6,737 | -50.9% |
| Remuneration and social security | 454/9 | €1,250 | €1,250 | = | 0.0% |
| Other amounts payable | 47/48 | €11,353 | €6,024 | -€5,329 | -46.9% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €2,474 | €3,266 | +€791 | +32.0% |
| Other operating charges | 640/8 | €3,448 | €1,939 | -€1,508 | -43.7% |
| Non-recurring operating charges | 66A | €130 | €286 | +€156 | +121% |
| Gross operating margin | 9900 | €39,532 | €43,129 | +€3,597 | +9.1% |
| Operating profit (loss) | 9901 | €33,481 | €37,638 | +€4,157 | +12.4% |
| Financial income | 75/76B | €36 | €1 | -€35 | -97.8% |
| Recurring financial income | 75 | €36 | €1 | -€35 | -97.8% |
| Financial charges | 65/66B | €53 | €614 | +€562 | +1,068% |
| Recurring financial charges | 65 | €53 | €614 | +€562 | +1,068% |
| Profit (loss) for the period before taxes | 9903 | €33,464 | €37,024 | +€3,560 | +10.6% |
| Income taxes | 67/77 | €6,657 | €9,115 | +€2,458 | +36.9% |
| Profit (loss) for the period | 9904 | €26,807 | €27,909 | +€1,102 | +4.1% |
| Profit (loss) for the period to be appropriated | 9905 | €26,807 | €27,909 | +€1,102 | +4.1% |
Next steps
Calculation and sources
Source: filed annual accounts (NBB), financial years ended 31 December 2024 and 31 December 2025. Green is a favourable move for that line, red an unfavourable one. Prepared on 1 November 2026 via checked.be.