VERVOERONDERNEMING STEVENS DIRK: 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.
VERVOERONDERNEMING STEVENS DIRK
Largest movements
- Tangible fixed assets -€20,301
down €20,301 (-57.8%), from €35,123 to €14,822
of which Furniture and vehicles: -€24,751
- Receivables within one year +€5,917
up €5,917 (+11.0%), from €53,773 to €59,690
of which Other amounts receivable: +€7,638
- Cash +€3,025
up €3,025 (+5.8%), from €51,833 to €54,858
mainly Depreciation (+€26,006) and Stocks and contracts (+€649)
- Profit (loss) carried forward -€9,769
new in 2025: -€9,769
- Reserves -€1,859
down €1,859 (-1.5%), from €125,497 to €123,637
- Gross operating margin -€43,269
down €43,269 (-59.3%), from €72,931 to €29,662
- Taxes -€9,340
no longer reported in 2025 (was €9,340)
- Other operating charges -€3,443
down €3,443 (-18.7%), from €18,406 to €14,963
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 | €159,030 | €147,262 | -€11,768 | -7.4% |
| Fixed assets | 21/28 | €40,447 | €20,146 | -€20,301 | -50.2% |
| Tangible fixed assets | 22/27 | €35,123 | €14,822 | -€20,301 | -57.8% |
| Plant, machinery and equipment | 23 | €1,181 | €5,631 | +€4,450 | +377% |
| Furniture and vehicles | 24 | €33,943 | €9,192 | -€24,751 | -72.9% |
| Financial fixed assets | 28 | €5,324 | €5,324 | = | 0.0% |
| Current assets | 29/58 | €118,582 | €127,116 | +€8,534 | +7.2% |
| Stocks and contracts in progress | 3 | €4,375 | €3,726 | -€649 | -14.8% |
| Stocks | 30/36 | €4,375 | €3,726 | -€649 | -14.8% |
| Amounts receivable within one year | 40/41 | €53,773 | €59,690 | +€5,917 | +11.0% |
| Trade receivables | 40 | €30,710 | €28,988 | -€1,722 | -5.6% |
| Other amounts receivable | 41 | €23,063 | €30,701 | +€7,638 | +33.1% |
| Cash at bank and in hand | 54/58 | €51,833 | €54,858 | +€3,025 | +5.8% |
| Deferred charges and accrued income | 490/1 | €8,602 | €8,843 | +€241 | +2.8% |
| Total equity and liabilities | 10/49 | €159,030 | €147,262 | -€11,768 | -7.4% |
| Equity | 10/15 | €144,089 | €132,460 | -€11,629 | -8.1% |
| Contributions | 10/11 | €18,592 | €18,592 | = | 0.0% |
| Reserves | 13 | €125,497 | €123,637 | -€1,859 | -1.5% |
| Distributable reserves | 133 | €125,497 | €123,637 | -€1,859 | -1.5% |
| Profit (loss) carried forward | 14 | - | -€9,769 | -€9,769 | |
| Amounts payable | 17/49 | €14,941 | €14,802 | -€139 | -0.9% |
| Amounts payable within one year | 42/48 | €14,941 | €14,802 | -€139 | -0.9% |
| Trade debts | 44 | €8,547 | €8,091 | -€457 | -5.3% |
| Suppliers | 440/4 | €8,547 | €8,091 | -€457 | -5.3% |
| Taxes, remuneration and social security | 45 | €6,394 | €6,712 | +€318 | +5.0% |
| Taxes | 450/3 | €6,394 | €6,712 | +€318 | +5.0% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €25,477 | €26,006 | +€529 | +2.1% |
| Other operating charges | 640/8 | €18,406 | €14,963 | -€3,443 | -18.7% |
| Gross operating margin | 9900 | €72,931 | €29,662 | -€43,269 | -59.3% |
| Operating profit (loss) | 9901 | €29,049 | -€11,307 | -€40,356 | |
| Financial charges | 65/66B | €308 | €322 | +€14 | +4.5% |
| Recurring financial charges | 65 | €308 | €322 | +€14 | +4.5% |
| Profit (loss) for the period before taxes | 9903 | €28,741 | -€11,629 | -€40,370 | |
| Income taxes | 67/77 | €9,340 | - | -€9,340 | |
| Profit (loss) for the period | 9904 | €19,401 | -€11,629 | -€31,029 | |
| Profit (loss) for the period to be appropriated | 9905 | €19,401 | -€11,629 | -€31,029 |
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 30 October 2026 via checked.be.