@ VOS GOUTS: 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 GOUTS
Largest movements
- Cash +€24,806
up €24,806 (+109%), from €22,688 to €47,494
mainly Depreciation (+€14,939) and Net result for the year (+€10,533)
- Tangible fixed assets -€13,907
down €13,907 (-24.4%), from €56,933 to €43,026
of which Furniture and vehicles: -€10,414
- Receivables within one year -€9,068
down €9,068 (-98.3%), from €9,224 to €156
- Deferred charges and accrued income -€2,135
down €2,135 (-53.5%), from €3,993 to €1,858
- Reserves +€25,317
up €25,317 (+1,361%), from €1,860 to €27,177
of which Distributable reserves: +€25,317
- Profit (loss) carried forward -€14,784
no longer reported in 2025 (was €14,784)
- Debts after one year -€10,540
down €10,540 (-17.7%), from €59,612 to €49,072
of which Financial debts: -€7,739
- Trade debts -€1,525
down €1,525 (-92.7%), from €1,645 to €120
- Tax, wage and social debts +€1,065
up €1,065 (+46.4%), from €2,293 to €3,358
of which Taxes: +€1,663
- Gross operating margin +€28,597
up €28,597 (+153%), from €18,648 to €47,245
- Turnover +€17,181
up €17,181 (+10.3%), from €166,981 to €184,162
- Purchases and services -€11,416
down €11,416 (-7.7%), from €148,333 to €136,917
- Other operating charges -€3,878
down €3,878 (-35.5%), from €10,910 to €7,032
- Taxes +€2,515
up €2,515 (+6,288%), from €40 to €2,555
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 | €106,242 | €106,066 | -€176 | -0.2% |
| Fixed assets | 21/28 | €67,650 | €53,743 | -€13,907 | -20.6% |
| Tangible fixed assets | 22/27 | €56,933 | €43,026 | -€13,907 | -24.4% |
| Plant, machinery and equipment | 23 | €5,842 | €3,963 | -€1,879 | -32.2% |
| Furniture and vehicles | 24 | €46,976 | €36,562 | -€10,414 | -22.2% |
| Other tangible fixed assets | 26 | €4,115 | €2,501 | -€1,614 | -39.2% |
| Financial fixed assets | 28 | €10,717 | €10,717 | = | 0.0% |
| Current assets | 29/58 | €38,592 | €52,323 | +€13,731 | +35.6% |
| Stocks and contracts in progress | 3 | €2,687 | €2,815 | +€128 | +4.8% |
| Stocks | 30/36 | €2,687 | €2,815 | +€128 | +4.8% |
| Amounts receivable within one year | 40/41 | €9,224 | €156 | -€9,068 | -98.3% |
| Trade receivables | 40 | €9,224 | €156 | -€9,068 | -98.3% |
| Cash at bank and in hand | 54/58 | €22,688 | €47,494 | +€24,806 | +109% |
| Deferred charges and accrued income | 490/1 | €3,993 | €1,858 | -€2,135 | -53.5% |
| Total equity and liabilities | 10/49 | €106,242 | €106,066 | -€176 | -0.2% |
| Equity | 10/15 | €35,244 | €45,777 | +€10,533 | +29.9% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €1,860 | €27,177 | +€25,317 | +1,361% |
| 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 | - | €25,317 | +€25,317 | |
| Profit (loss) carried forward | 14 | €14,784 | - | -€14,784 | |
| Amounts payable | 17/49 | €70,998 | €60,289 | -€10,709 | -15.1% |
| Amounts payable after more than one year | 17 | €59,612 | €49,072 | -€10,540 | -17.7% |
| Financial debts | 170/4 | €25,561 | €17,822 | -€7,739 | -30.3% |
| Other amounts payable | 178/9 | €34,051 | €31,250 | -€2,801 | -8.2% |
| Amounts payable within one year | 42/48 | €11,386 | €11,217 | -€169 | -1.5% |
| Current portion of amounts payable after more than one year | 42 | €7,448 | €7,739 | +€291 | +3.9% |
| Trade debts | 44 | €1,645 | €120 | -€1,525 | -92.7% |
| Suppliers | 440/4 | €1,645 | €120 | -€1,525 | -92.7% |
| Taxes, remuneration and social security | 45 | €2,293 | €3,358 | +€1,065 | +46.4% |
| Taxes | 450/3 | €989 | €2,652 | +€1,663 | +168% |
| Remuneration and social security | 454/9 | €1,304 | €706 | -€598 | -45.9% |
| Turnover | 70 | €166,981 | €184,162 | +€17,181 | +10.3% |
| Non-recurring operating income | 76A | €17,500 | - | -€17,500 | |
| Goods, raw materials, services and sundry goods | 60/61 | €148,333 | €136,917 | -€11,416 | -7.7% |
| Remuneration, social security and pensions | 62 | €9,820 | €8,461 | -€1,359 | -13.8% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €14,009 | €14,939 | +€930 | +6.6% |
| Other operating charges | 640/8 | €10,910 | €7,032 | -€3,878 | -35.5% |
| Gross operating margin | 9900 | €18,648 | €47,245 | +€28,597 | +153% |
| Operating profit (loss) | 9901 | -€16,091 | €16,813 | +€32,904 | |
| Financial charges | 65/66B | €3,353 | €3,725 | +€372 | +11.1% |
| Recurring financial charges | 65 | €3,353 | €3,725 | +€372 | +11.1% |
| Profit (loss) for the period before taxes | 9903 | -€19,444 | €13,088 | +€32,532 | |
| Income taxes | 67/77 | €40 | €2,555 | +€2,515 | +6,288% |
| Profit (loss) for the period | 9904 | -€19,484 | €10,533 | +€30,017 | |
| Profit (loss) for the period to be appropriated | 9905 | -€19,484 | €10,533 | +€30,017 |
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 20 October 2026 via checked.be.