VOS CHASSIS: 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 CHASSIS
Largest movements
- Tangible fixed assets +€58,571
up €58,571 (+154%), from €38,131 to €96,702
of which Furniture and vehicles: +€58,871
- Cash -€40,359
down €40,359 (-27.6%), from €146,068 to €105,709
mainly Investment in fixed assets (net) (-€78,064) and Tax, wage and social debts (-€28,432)
- Receivables within one year +€6,348
up €6,348 (+90.6%), from €7,006 to €13,355
of which Trade receivables: +€3,452
- Debts after one year +€35,786
new in 2025: €35,786
- Tax, wage and social debts -€28,432
down €28,432 (-80.7%), from €35,251 to €6,819
of which Taxes: -€28,520
- Reserves +€20,000
up €20,000 (+66.7%), from €30,000 to €50,000
- Other debts -€10,587
down €10,587 (-25.2%), from €42,000 to €31,413
- Current portion of long-term debt +€9,547
new in 2025: €9,547
- Gross operating margin -€135,856
down €135,856 (-73.4%), from €185,091 to €49,235
- Taxes -€25,547
down €25,547 (-79.1%), from €32,279 to €6,732
- Depreciation +€12,714
up €12,714 (+188%), from €6,779 to €19,493
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 | €191,320 | €216,767 | +€25,447 | +13.3% |
| Fixed assets | 21/28 | €38,131 | €96,702 | +€58,571 | +154% |
| Tangible fixed assets | 22/27 | €38,131 | €96,702 | +€58,571 | +154% |
| Plant, machinery and equipment | 23 | €724 | €424 | -€300 | -41.4% |
| Furniture and vehicles | 24 | €37,407 | €96,278 | +€58,871 | +157% |
| Current assets | 29/58 | €153,189 | €120,064 | -€33,124 | -21.6% |
| Amounts receivable within one year | 40/41 | €7,006 | €13,355 | +€6,348 | +90.6% |
| Trade receivables | 40 | €6,433 | €9,885 | +€3,452 | +53.7% |
| Other amounts receivable | 41 | €573 | €3,470 | +€2,897 | +505% |
| Cash at bank and in hand | 54/58 | €146,068 | €105,709 | -€40,359 | -27.6% |
| Deferred charges and accrued income | 490/1 | €114 | €1,001 | +€887 | +775% |
| Total equity and liabilities | 10/49 | €191,320 | €216,767 | +€25,447 | +13.3% |
| Equity | 10/15 | €107,867 | €128,905 | +€21,038 | +19.5% |
| Contributions | 10/11 | €5,000 | €5,000 | = | 0.0% |
| Reserves | 13 | €30,000 | €50,000 | +€20,000 | +66.7% |
| Distributable reserves | 133 | €30,000 | €50,000 | +€20,000 | +66.7% |
| Profit (loss) carried forward | 14 | €72,867 | €73,905 | +€1,038 | +1.4% |
| Amounts payable | 17/49 | €83,453 | €87,862 | +€4,409 | +5.3% |
| Amounts payable after more than one year | 17 | - | €35,786 | +€35,786 | |
| Financial debts | 170/4 | - | €35,786 | +€35,786 | |
| Amounts payable within one year | 42/48 | €83,453 | €52,075 | -€31,377 | -37.6% |
| Current portion of amounts payable after more than one year | 42 | - | €9,547 | +€9,547 | |
| Trade debts | 44 | €4,201 | €2,382 | -€1,819 | -43.3% |
| Suppliers | 440/4 | €4,201 | €2,382 | -€1,819 | -43.3% |
| Advances received on contracts in progress | 46 | €2,000 | €1,914 | -€86 | -4.3% |
| Taxes, remuneration and social security | 45 | €35,251 | €6,819 | -€28,432 | -80.7% |
| Taxes | 450/3 | €35,251 | €6,732 | -€28,520 | -80.9% |
| Remuneration and social security | 454/9 | - | €87 | +€87 | |
| Other amounts payable | 47/48 | €42,000 | €31,413 | -€10,587 | -25.2% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €6,779 | €19,493 | +€12,714 | +188% |
| Other operating charges | 640/8 | €1,106 | €972 | -€134 | -12.1% |
| Gross operating margin | 9900 | €185,091 | €49,235 | -€135,856 | -73.4% |
| Operating profit (loss) | 9901 | €177,206 | €28,771 | -€148,436 | -83.8% |
| Financial income | 75/76B | - | €8 | +€8 | |
| Recurring financial income | 75 | - | €8 | +€8 | |
| Financial charges | 65/66B | €60 | €1,009 | +€949 | +1,581% |
| Recurring financial charges | 65 | €60 | €1,009 | +€949 | +1,581% |
| Profit (loss) for the period before taxes | 9903 | €177,146 | €27,769 | -€149,377 | -84.3% |
| Income taxes | 67/77 | €32,279 | €6,732 | -€25,547 | -79.1% |
| Profit (loss) for the period | 9904 | €144,867 | €21,038 | -€123,830 | -85.5% |
| Profit (loss) for the period to be appropriated | 9905 | €144,867 | €21,038 | -€123,830 | -85.5% |
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 16 October 2026 via checked.be.