VOS CHAMPIGNONS: 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.
What changed
VOS CHAMPIGNONS
NACE 01.130, Growing of vegetables, melons, roots and tubers
financial year 2025 compared with 2024filed annual accounts (NBB)
Net result for the year
€124,250
2024 · €103,204+€21,046
Equity
€407,169
2024 · €367,411+€39,758
Cash
€57,298
2024 · €56,867+€431
Balance sheet total
€706,324
2024 · €691,375+€14,949
Largest movements
Assets
- Receivables within one year +€43,103
up €43,103 (+16.9%), from €254,613 to €297,716
of which Other amounts receivable: +€23,573
- Tangible fixed assets -€28,868
down €28,868 (-10.0%), from €287,461 to €258,593
of which Leasing and similar rights: -€24,341
Equity and liabilities
- Other debts +€84,492
new in 2025: €84,492
- Short-term financial debts -€62,593
down €62,593 (-78.8%), from €79,418 to €16,824
- Reserves +€39,758
up €39,758 (+11.4%), from €348,811 to €388,569
- Debts after one year -€31,036
down €31,036 (-52.2%), from €59,484 to €28,448
- Tax, wage and social debts -€11,316
down €11,316 (-15.3%), from €74,102 to €62,786
of which Taxes: -€15,809
Income statement
- Gross operating margin +€38,024
up €38,024 (+4.7%), from €813,615 to €851,639
- Staff costs +€20,212
up €20,212 (+3.5%), from €574,937 to €595,149
- Financial charges -€8,703
down €8,703 (-50.1%), from €17,384 to €8,681
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.
Result 2024
€103,204
Gross operating margin
+€38,024
Staff costs
-€20,212
Depreciation
-€5,410
Other operating charges
-€394
Financial income
+€2,056
Financial charges
+€8,703
Taxes
-€1,720
Result 2025
€124,250
raises the resultlowers the result
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.
From operations
+€201,603
Investment
-€22,132
Financing
-€179,040
Cash 2024
€56,867
From operations (derived)
+€201,603
Net result for the year
+€124,250
Depreciation
+€51,000
Stocks and contracts
-€1,359
Receivables within one year
-€43,103
Deferred charges and accrued income
+€1,076
Trade debts
-€3,436
Tax, wage and social debts
-€11,316
Other debts
+€84,492
Investment (derived)
-€22,132
Investment in fixed assets (net)
-€22,132
Financing
-€179,040
Debts after one year
-€31,036
Current portion of long-term debt
-€919
Short-term financial debts
-€62,593
Contributions, distributions and other
-€84,492
Cash 2025
€57,298
brings cash intakes cash out
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €691,375 | €706,324 | +€14,949 | +2.2% |
| Fixed assets | 21/28 | €289,807 | €260,939 | -€28,868 | -10.0% |
| Tangible fixed assets | 22/27 | €287,461 | €258,593 | -€28,868 | -10.0% |
| Land and buildings | 22 | €147,532 | €142,596 | -€4,936 | -3.3% |
| Plant, machinery and equipment | 23 | €41,920 | €35,948 | -€5,972 | -14.2% |
| Furniture and vehicles | 24 | €25,870 | €32,251 | +€6,381 | +24.7% |
| Leasing and similar rights | 25 | €72,139 | €47,798 | -€24,341 | -33.7% |
| Financial fixed assets | 28 | €2,345 | €2,345 | = | 0.0% |
| Current assets | 29/58 | €401,568 | €445,386 | +€43,817 | +10.9% |
| Amounts receivable after more than one year | 29 | €55,000 | €55,000 | = | 0.0% |
| Other amounts receivable | 291 | €55,000 | €55,000 | = | 0.0% |
| Stocks and contracts in progress | 3 | €12,885 | €14,243 | +€1,359 | +10.5% |
| Stocks | 30/36 | €12,885 | €14,243 | +€1,359 | +10.5% |
| Amounts receivable within one year | 40/41 | €254,613 | €297,716 | +€43,103 | +16.9% |
| Trade receivables | 40 | €166,445 | €185,976 | +€19,531 | +11.7% |
| Other amounts receivable | 41 | €88,168 | €111,740 | +€23,573 | +26.7% |
| Cash at bank and in hand | 54/58 | €56,867 | €57,298 | +€431 | +0.8% |
| Deferred charges and accrued income | 490/1 | €22,204 | €21,128 | -€1,076 | -4.8% |
| Total equity and liabilities | 10/49 | €691,375 | €706,324 | +€14,949 | +2.2% |
| Equity | 10/15 | €367,411 | €407,169 | +€39,758 | +10.8% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €348,811 | €388,569 | +€39,758 | +11.4% |
| Distributable reserves | 133 | €348,811 | €388,569 | +€39,758 | +11.4% |
| Profit (loss) carried forward | 14 | - | €0 | = | |
| Amounts payable | 17/49 | €323,964 | €299,155 | -€24,809 | -7.7% |
| Amounts payable after more than one year | 17 | €59,484 | €28,448 | -€31,036 | -52.2% |
| Financial debts | 170/4 | €59,484 | €28,448 | -€31,036 | -52.2% |
| Amounts payable within one year | 42/48 | €264,480 | €270,707 | +€6,227 | +2.4% |
| Current portion of amounts payable after more than one year | 42 | €31,955 | €31,036 | -€919 | -2.9% |
| Financial debts | 43 | €79,418 | €16,824 | -€62,593 | -78.8% |
| Credit institutions | 430/8 | €79,418 | €16,824 | -€62,593 | -78.8% |
| Trade debts | 44 | €79,005 | €75,569 | -€3,436 | -4.3% |
| Suppliers | 440/4 | €79,005 | €75,569 | -€3,436 | -4.3% |
| Taxes, remuneration and social security | 45 | €74,102 | €62,786 | -€11,316 | -15.3% |
| Taxes | 450/3 | €32,843 | €17,034 | -€15,809 | -48.1% |
| Remuneration and social security | 454/9 | €41,260 | €45,752 | +€4,492 | +10.9% |
| Other amounts payable | 47/48 | - | €84,492 | +€84,492 | |
| Non-recurring operating income | 76A | €0 | - | = | |
| Remuneration, social security and pensions | 62 | €574,937 | €595,149 | +€20,212 | +3.5% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €45,589 | €51,000 | +€5,410 | +11.9% |
| Write-downs on stocks, contracts in progress and trade receivables: additions (reversals) | 631/4 | €0 | - | = | |
| Other operating charges | 640/8 | €13,031 | €13,425 | +€394 | +3.0% |
| Gross operating margin | 9900 | €813,615 | €851,639 | +€38,024 | +4.7% |
| Operating profit (loss) | 9901 | €180,057 | €192,065 | +€12,008 | +6.7% |
| Financial income | 75/76B | €4,840 | €6,896 | +€2,056 | +42.5% |
| Recurring financial income | 75 | €4,840 | €6,896 | +€2,056 | +42.5% |
| Financial charges | 65/66B | €17,384 | €8,681 | -€8,703 | -50.1% |
| Recurring financial charges | 65 | €17,384 | €8,681 | -€8,703 | -50.1% |
| Profit (loss) for the period before taxes | 9903 | €167,513 | €190,280 | +€22,766 | +13.6% |
| Income taxes | 67/77 | €64,309 | €66,030 | +€1,720 | +2.7% |
| Profit (loss) for the period | 9904 | €103,204 | €124,250 | +€21,046 | +20.4% |
| Profit (loss) for the period to be appropriated | 9905 | €103,204 | €124,250 | +€21,046 | +20.4% |
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.