Vos BVBA: 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.
Vos BVBA
Largest movements
- Tangible fixed assets -€7,690
down €7,690 (-8.2%), from €93,977 to €86,287
of which Land and buildings: -€7,024
- Cash +€6,531
up €6,531 (+31.3%), from €20,872 to €27,403
mainly Accrued charges and deferred income (+€17,510) and Depreciation (+€10,164)
- Receivables within one year -€5,358
down €5,358 (-67.0%), from €7,999 to €2,641
of which Other amounts receivable: -€5,211
- Deferred charges and accrued income +€4,041
up €4,041 (+19.3%), from €20,982 to €25,024
- Trade debts -€19,522
down €19,522 (-100%), from €19,522 to €0
- Accrued charges and deferred income +€17,510
up €17,510 (+11,049%), from €158 to €17,668
- Debts after one year -€10,997
down €10,997 (-22.3%), from €49,215 to €38,218
- Reserves +€7,001
up €7,001 (+23.8%), from €29,409 to €36,410
of which Distributable reserves: +€7,001
- Other debts +€3,174
up €3,174 (+11.9%), from €26,741 to €29,915
- Gross operating margin +€7,121
up €7,121 (+45.9%), from €15,504 to €22,625
- Taxes +€2,620
up €2,620 (+805%), from €326 to €2,946
- Other operating charges -€1,818
down €1,818 (-57.5%), from €3,162 to €1,345
- Financial charges -€355
down €355 (-23.3%), from €1,524 to €1,169
- Depreciation +€226
up €226 (+2.3%), from €9,938 to €10,164
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 | €143,830 | €141,355 | -€2,476 | -1.7% |
| Fixed assets | 21/28 | €93,977 | €86,287 | -€7,690 | -8.2% |
| Tangible fixed assets | 22/27 | €93,977 | €86,287 | -€7,690 | -8.2% |
| Land and buildings | 22 | €89,824 | €82,800 | -€7,024 | -7.8% |
| Plant, machinery and equipment | 23 | €3,813 | €3,409 | -€405 | -10.6% |
| Furniture and vehicles | 24 | €340 | €79 | -€261 | -76.8% |
| Current assets | 29/58 | €49,853 | €55,067 | +€5,214 | +10.5% |
| Amounts receivable within one year | 40/41 | €7,999 | €2,641 | -€5,358 | -67.0% |
| Trade receivables | 40 | €2,787 | €2,641 | -€146 | -5.3% |
| Other amounts receivable | 41 | €5,211 | €0 | -€5,211 | -100% |
| Cash at bank and in hand | 54/58 | €20,872 | €27,403 | +€6,531 | +31.3% |
| Deferred charges and accrued income | 490/1 | €20,982 | €25,024 | +€4,041 | +19.3% |
| Total equity and liabilities | 10/49 | €143,830 | €141,355 | -€2,476 | -1.7% |
| Equity | 10/15 | €35,609 | €42,610 | +€7,001 | +19.7% |
| Contributions | 10/11 | €6,200 | €6,200 | = | 0.0% |
| Reserves | 13 | €29,409 | €36,410 | +€7,001 | +23.8% |
| Non-distributable reserves | 130/1 | €1,860 | €1,860 | = | 0.0% |
| Reserves not available under the articles | 1311 | €1,860 | €1,860 | = | 0.0% |
| Distributable reserves | 133 | €27,549 | €34,550 | +€7,001 | +25.4% |
| Amounts payable | 17/49 | €108,221 | €98,745 | -€9,476 | -8.8% |
| Amounts payable after more than one year | 17 | €49,215 | €38,218 | -€10,997 | -22.3% |
| Financial debts | 170/4 | €49,215 | €38,218 | -€10,997 | -22.3% |
| Amounts payable within one year | 42/48 | €58,847 | €42,858 | -€15,989 | -27.2% |
| Current portion of amounts payable after more than one year | 42 | €10,788 | €10,997 | +€209 | +1.9% |
| Trade debts | 44 | €19,522 | €0 | -€19,522 | -100% |
| Suppliers | 440/4 | €19,522 | €0 | -€19,522 | -100% |
| Taxes, remuneration and social security | 45 | €1,796 | €1,946 | +€149 | +8.3% |
| Taxes | 450/3 | €296 | €446 | +€149 | +50.4% |
| Remuneration and social security | 454/9 | €1,500 | €1,500 | = | 0.0% |
| Other amounts payable | 47/48 | €26,741 | €29,915 | +€3,174 | +11.9% |
| Accrued charges and deferred income | 492/3 | €158 | €17,668 | +€17,510 | +11,049% |
| Non-recurring operating income | 76A | - | €11,435 | +€11,435 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €9,938 | €10,164 | +€226 | +2.3% |
| Other operating charges | 640/8 | €3,162 | €1,345 | -€1,818 | -57.5% |
| Gross operating margin | 9900 | €15,504 | €22,625 | +€7,121 | +45.9% |
| Operating profit (loss) | 9901 | €2,404 | €11,116 | +€8,712 | +362% |
| Financial charges | 65/66B | €1,524 | €1,169 | -€355 | -23.3% |
| Recurring financial charges | 65 | €1,524 | €1,169 | -€355 | -23.3% |
| Profit (loss) for the period before taxes | 9903 | €880 | €9,946 | +€9,067 | +1,031% |
| Income taxes | 67/77 | €326 | €2,946 | +€2,620 | +805% |
| Profit (loss) for the period | 9904 | €554 | €7,001 | +€6,446 | +1,163% |
| Profit (loss) for the period to be appropriated | 9905 | €554 | €7,001 | +€6,446 | +1,163% |
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 17 October 2026 via checked.be.