VOS REPAIR: 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 REPAIR
Largest movements
- Cash +€53,201
up €53,201 (+88.0%), from €60,428 to €113,629
mainly Tax, wage and social debts (+€39,659) and Trade debts (+€10,738)
- Tangible fixed assets +€5,387
up €5,387 (+81.9%), from €6,577 to €11,964
of which Furniture and vehicles: +€5,619
- Tax, wage and social debts +€39,659
up €39,659 (+155%), from €25,586 to €65,245
of which Remuneration and social security: +€41,282
- Trade debts +€10,738
up €10,738 (+195%), from €5,500 to €16,238
- Profit (loss) carried forward +€7,331
up €7,331 (+24.7%), from €29,686 to €37,017
- Gross operating margin -€44,217
down €44,217 (-67.0%), from €66,026 to €21,809
- Other operating charges -€20,705
down €20,705 (-85.0%), from €24,373 to €3,668
- Taxes -€3,143
down €3,143 (-32.8%), from €9,584 to €6,441
- Depreciation +€1,517
up €1,517 (+60.9%), from €2,492 to €4,009
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 | €68,785 | €126,500 | +€57,715 | +83.9% |
| Fixed assets | 21/28 | €6,577 | €11,964 | +€5,387 | +81.9% |
| Tangible fixed assets | 22/27 | €6,577 | €11,964 | +€5,387 | +81.9% |
| Plant, machinery and equipment | 23 | €3,029 | €2,797 | -€232 | -7.7% |
| Furniture and vehicles | 24 | €3,547 | €9,167 | +€5,619 | +158% |
| Current assets | 29/58 | €62,208 | €114,537 | +€52,328 | +84.1% |
| Amounts receivable within one year | 40/41 | €1,780 | €907 | -€873 | -49.0% |
| Trade receivables | 40 | €1,780 | €907 | -€873 | -49.0% |
| Cash at bank and in hand | 54/58 | €60,428 | €113,629 | +€53,201 | +88.0% |
| Total equity and liabilities | 10/49 | €68,785 | €126,500 | +€57,715 | +83.9% |
| Equity | 10/15 | €37,686 | €45,017 | +€7,331 | +19.5% |
| Contributions | 10/11 | €8,000 | €8,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €29,686 | €37,017 | +€7,331 | +24.7% |
| Amounts payable | 17/49 | €31,099 | €81,483 | +€50,384 | +162% |
| Amounts payable within one year | 42/48 | €31,099 | €81,483 | +€50,384 | +162% |
| Financial debts | 43 | €12 | - | -€12 | |
| Credit institutions | 430/8 | €12 | - | -€12 | |
| Trade debts | 44 | €5,500 | €16,238 | +€10,738 | +195% |
| Suppliers | 440/4 | €5,500 | €16,238 | +€10,738 | +195% |
| Taxes, remuneration and social security | 45 | €25,586 | €65,245 | +€39,659 | +155% |
| Taxes | 450/3 | €16,822 | €15,199 | -€1,623 | -9.6% |
| Remuneration and social security | 454/9 | €8,765 | €50,047 | +€41,282 | +471% |
| Non-recurring operating income | 76A | €13,682 | - | -€13,682 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €2,492 | €4,009 | +€1,517 | +60.9% |
| Other operating charges | 640/8 | €24,373 | €3,668 | -€20,705 | -85.0% |
| Gross operating margin | 9900 | €66,026 | €21,809 | -€44,217 | -67.0% |
| Operating profit (loss) | 9901 | €39,160 | €14,131 | -€25,029 | -63.9% |
| Financial income | 75/76B | €1 | €3 | +€2 | +141% |
| Recurring financial income | 75 | €1 | €3 | +€2 | +141% |
| Financial charges | 65/66B | €214 | €363 | +€149 | +69.8% |
| Recurring financial charges | 65 | €214 | €363 | +€149 | +69.8% |
| Profit (loss) for the period before taxes | 9903 | €38,948 | €13,772 | -€25,176 | -64.6% |
| Income taxes | 67/77 | €9,584 | €6,441 | -€3,143 | -32.8% |
| Profit (loss) for the period | 9904 | €29,364 | €7,331 | -€22,033 | -75.0% |
| Profit (loss) for the period to be appropriated | 9905 | €29,364 | €7,331 | -€22,033 | -75.0% |
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 26 October 2026 via checked.be.