Algemene Management & Consulting VIMAX: 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.
Algemene Management & Consulting VIMAX
Largest movements
- Tangible fixed assets +€51,097
up €51,097 (+6.8%), from €746,054 to €797,150
of which Furniture and vehicles: +€31,893
- Cash +€19,341
up €19,341 (+251%), from €7,701 to €27,042
mainly Net result for the year (+€38,090) and Depreciation (+€37,555)
- Receivables within one year -€18,665
down €18,665 (-94.8%), from €19,679 to €1,014
of which Trade receivables: -€19,152
- Reserves +€37,257
up €37,257 (+17.6%), from €211,901 to €249,158
- Other debts +€10,973
up €10,973 (+849%), from €1,292 to €12,265
- Current portion of long-term debt +€9,143
up €9,143 (+23.1%), from €39,587 to €48,729
- Gross operating margin -€19,212
down €19,212 (-14.7%), from €130,622 to €111,410
- Depreciation +€13,481
up €13,481 (+56.0%), from €24,073 to €37,555
- Taxes -€9,707
down €9,707 (-36.4%), from €26,667 to €16,960
- Financial charges +€1,876
up €1,876 (+13.8%), from €13,624 to €15,499
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 | €774,194 | €829,153 | +€54,959 | +7.1% |
| Fixed assets | 21/28 | €746,054 | €797,830 | +€51,777 | +6.9% |
| Tangible fixed assets | 22/27 | €746,054 | €797,150 | +€51,097 | +6.8% |
| Land and buildings | 22 | €710,377 | €729,582 | +€19,204 | +2.7% |
| Plant, machinery and equipment | 23 | €4,500 | €4,500 | = | 0.0% |
| Furniture and vehicles | 24 | €31,176 | €63,069 | +€31,893 | +102% |
| Financial fixed assets | 28 | - | €680 | +€680 | |
| Current assets | 29/58 | €28,141 | €31,323 | +€3,182 | +11.3% |
| Amounts receivable within one year | 40/41 | €19,679 | €1,014 | -€18,665 | -94.8% |
| Trade receivables | 40 | €19,656 | €504 | -€19,152 | -97.4% |
| Other amounts receivable | 41 | €22 | €510 | +€487 | +2,174% |
| Cash at bank and in hand | 54/58 | €7,701 | €27,042 | +€19,341 | +251% |
| Deferred charges and accrued income | 490/1 | €761 | €3,267 | +€2,505 | +329% |
| Total equity and liabilities | 10/49 | €774,194 | €829,153 | +€54,959 | +7.1% |
| Equity | 10/15 | €230,501 | €267,758 | +€37,257 | +16.2% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €211,901 | €249,158 | +€37,257 | +17.6% |
| Distributable reserves | 133 | €211,901 | €249,158 | +€37,257 | +17.6% |
| Profit (loss) carried forward | 14 | €0 | €0 | = | |
| Amounts payable | 17/49 | €543,693 | €561,395 | +€17,702 | +3.3% |
| Amounts payable after more than one year | 17 | €486,309 | €479,921 | -€6,388 | -1.3% |
| Financial debts | 170/4 | €483,534 | €471,221 | -€12,313 | -2.5% |
| Other amounts payable | 178/9 | €2,775 | €8,700 | +€5,925 | +214% |
| Amounts payable within one year | 42/48 | €55,472 | €79,678 | +€24,205 | +43.6% |
| Current portion of amounts payable after more than one year | 42 | €39,587 | €48,729 | +€9,143 | +23.1% |
| Financial debts | 43 | €637 | €800 | +€163 | +25.6% |
| Credit institutions | 430/8 | €637 | €800 | +€163 | +25.6% |
| Trade debts | 44 | €3,797 | €5,760 | +€1,964 | +51.7% |
| Suppliers | 440/4 | €3,797 | €5,760 | +€1,964 | +51.7% |
| Taxes, remuneration and social security | 45 | €10,160 | €12,123 | +€1,962 | +19.3% |
| Taxes | 450/3 | €10,160 | €12,123 | +€1,962 | +19.3% |
| Other amounts payable | 47/48 | €1,292 | €12,265 | +€10,973 | +849% |
| Accrued charges and deferred income | 492/3 | €1,912 | €1,796 | -€115 | -6.0% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €24,073 | €37,555 | +€13,481 | +56.0% |
| Other operating charges | 640/8 | €2,726 | €3,306 | +€580 | +21.3% |
| Gross operating margin | 9900 | €130,622 | €111,410 | -€19,212 | -14.7% |
| Operating profit (loss) | 9901 | €103,822 | €70,549 | -€33,273 | -32.0% |
| Financial income | 75/76B | €0 | - | = | |
| Recurring financial income | 75 | €0 | - | = | |
| Financial charges | 65/66B | €13,624 | €15,499 | +€1,876 | +13.8% |
| Recurring financial charges | 65 | €13,624 | €15,499 | +€1,876 | +13.8% |
| Profit (loss) for the period before taxes | 9903 | €90,199 | €55,050 | -€35,149 | -39.0% |
| Income taxes | 67/77 | €26,667 | €16,960 | -€9,707 | -36.4% |
| Profit (loss) for the period | 9904 | €63,532 | €38,090 | -€25,442 | -40.0% |
| Profit (loss) for the period to be appropriated | 9905 | €63,532 | €38,090 | -€25,442 | -40.0% |
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 22 October 2026 via checked.be.