Vloeren Bert Hoste: 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.
Vloeren Bert Hoste
Largest movements
- Cash +€8,654
up €8,654 (+78.0%), from €11,089 to €19,743
mainly Net result for the year (+€8,935) and Depreciation (+€5,143)
- Tangible fixed assets -€5,143
down €5,143 (-52.5%), from €9,789 to €4,646
of which Furniture and vehicles: -€4,719
- Receivables within one year +€4,110
up €4,110 (+85.8%), from €4,789 to €8,899
of which Trade receivables: +€6,187
- Deferred charges and accrued income -€1,641
down €1,641 (-100%), from €1,641 to €0
- Stocks and contracts -€911
down €911 (-52.7%), from €1,730 to €819
- Reserves +€8,935
new in 2025: €8,935
- Tax, wage and social debts +€3,991
up €3,991 (+376%), from €1,061 to €5,052
- Trade debts -€3,571
down €3,571 (-100%), from €3,571 to €0
- Debts after one year -€3,336
down €3,336 (-100%), from €3,336 to €0
- Current portion of long-term debt -€505
down €505 (-13.1%), from €3,841 to €3,336
- Gross operating margin +€13,652
up €13,652 (+254%), from €5,375 to €19,028
- Taxes +€3,293
up €3,293 (+1,319%), from €250 to €3,542
- Depreciation +€1,504
up €1,504 (+41.3%), from €3,639 to €5,143
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 | €29,038 | €34,107 | +€5,069 | +17.5% |
| Fixed assets | 21/28 | €9,789 | €4,646 | -€5,143 | -52.5% |
| Tangible fixed assets | 22/27 | €9,789 | €4,646 | -€5,143 | -52.5% |
| Plant, machinery and equipment | 23 | €424 | €0 | -€424 | -100% |
| Furniture and vehicles | 24 | €9,365 | €4,646 | -€4,719 | -50.4% |
| Current assets | 29/58 | €19,249 | €29,461 | +€10,212 | +53.1% |
| Stocks and contracts in progress | 3 | €1,730 | €819 | -€911 | -52.7% |
| Stocks | 30/36 | €1,730 | €819 | -€911 | -52.7% |
| Amounts receivable within one year | 40/41 | €4,789 | €8,899 | +€4,110 | +85.8% |
| Trade receivables | 40 | €748 | €6,935 | +€6,187 | +827% |
| Other amounts receivable | 41 | €4,041 | €1,964 | -€2,077 | -51.4% |
| Cash at bank and in hand | 54/58 | €11,089 | €19,743 | +€8,654 | +78.0% |
| Deferred charges and accrued income | 490/1 | €1,641 | €0 | -€1,641 | -100% |
| Total equity and liabilities | 10/49 | €29,038 | €34,107 | +€5,069 | +17.5% |
| Equity | 10/15 | €16,775 | €25,710 | +€8,935 | +53.3% |
| Contributions | 10/11 | €5,000 | €5,000 | = | 0.0% |
| Reserves | 13 | - | €8,935 | +€8,935 | |
| Distributable reserves | 133 | - | €8,935 | +€8,935 | |
| Profit (loss) carried forward | 14 | €11,775 | €11,775 | = | 0.0% |
| Amounts payable | 17/49 | €12,262 | €8,396 | -€3,866 | -31.5% |
| Amounts payable after more than one year | 17 | €3,336 | €0 | -€3,336 | -100% |
| Financial debts | 170/4 | €3,336 | €0 | -€3,336 | -100% |
| Amounts payable within one year | 42/48 | €8,676 | €8,396 | -€280 | -3.2% |
| Current portion of amounts payable after more than one year | 42 | €3,841 | €3,336 | -€505 | -13.1% |
| Trade debts | 44 | €3,571 | €0 | -€3,571 | -100% |
| Suppliers | 440/4 | €3,571 | €0 | -€3,571 | -100% |
| Taxes, remuneration and social security | 45 | €1,061 | €5,052 | +€3,991 | +376% |
| Taxes | 450/3 | €1,061 | €5,052 | +€3,991 | +376% |
| Other amounts payable | 47/48 | €204 | €8 | -€195 | -95.9% |
| Accrued charges and deferred income | 492/3 | €250 | €0 | -€250 | -100% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €3,639 | €5,143 | +€1,504 | +41.3% |
| Other operating charges | 640/8 | €981 | €1,089 | +€108 | +11.0% |
| Gross operating margin | 9900 | €5,375 | €19,028 | +€13,652 | +254% |
| Operating profit (loss) | 9901 | €756 | €12,796 | +€12,040 | +1,593% |
| Financial income | 75/76B | €112 | €98 | -€14 | -12.9% |
| Recurring financial income | 75 | €112 | €98 | -€14 | -12.9% |
| Financial charges | 65/66B | €316 | €416 | +€100 | +31.8% |
| Recurring financial charges | 65 | €316 | €416 | +€100 | +31.8% |
| Profit (loss) for the period before taxes | 9903 | €552 | €12,477 | +€11,925 | +2,160% |
| Income taxes | 67/77 | €250 | €3,542 | +€3,293 | +1,319% |
| Profit (loss) for the period | 9904 | €303 | €8,935 | +€8,633 | +2,854% |
| Profit (loss) for the period to be appropriated | 9905 | €303 | €8,935 | +€8,633 | +2,854% |
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 31 October 2026 via checked.be.