B-VIP: what changed
Two fiscal 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.
B-VIP
Largest movements
- Cash -€188,196
down €188,196 (-89.4%), from €210,440 to €22,244
mainly Tax, wage and social debts (-€118,667) and Net result for the year (-€56,501)
- Tangible fixed assets -€44,454
no longer reported in 2024 (was €44,454)
- Receivables within one year -€14,737
down €14,737 (-39.1%), from €37,649 to €22,912
of which Trade receivables: -€16,873
- Financial fixed assets -€5,000
no longer reported in 2024 (was €5,000)
- Tax, wage and social debts -€118,667
down €118,667 (-99.5%), from €119,306 to €639
of which Remuneration and social security: -€65,891
- Profit (loss) carried forward -€56,501
down €56,501, from €569 to -€55,932
- Other debts -€48,800
down €48,800 (-100.0%), from €48,821 to €21
- Trade debts -€24,389
no longer reported in 2024 (was €24,389)
- Debts after one year -€3,967
down €3,967 (-74.8%), from €5,301 to €1,334
- Gross operating margin -€362,438
down €362,438 (-85.8%), from €422,643 to €60,205
- Staff costs -€304,446
down €304,446 (-78.6%), from €387,348 to €82,902
- Depreciation -€23,079
no longer reported in 2024 (was €23,079)
- Financial charges +€20,536
up €20,536 (+2586.5%), from €794 to €21,330
of which Non-recurring financial charges: +€16,936
- Taxes -€7,873
down €7,873 (-92.5%), from €8,512 to €639
From the 31-12-2023 result to the 31-12-2024 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.
Cash bridge derived
Derived from the 31-12-2023 and 31-12-2024 balance sheets and the 31-12-2024 result: not a filed cash-flow statement. It shows where the money came from and went.
Every line side by side
| Line | Code | 31-12-2023 | 31-12-2024 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €298,303 | €46,027 | -€252,275 | -84.6% |
| Fixed assets | 21/28 | €49,454 | - | -€49,454 | |
| Tangible fixed assets | 22/27 | €44,454 | - | -€44,454 | |
| Furniture and vehicles | 24 | €44,454 | - | -€44,454 | |
| Financial fixed assets | 28 | €5,000 | - | -€5,000 | |
| Current assets | 29/58 | €248,848 | €46,027 | -€202,821 | -81.5% |
| Amounts receivable within one year | 40/41 | €37,649 | €22,912 | -€14,737 | -39.1% |
| Trade receivables | 40 | €36,161 | €19,288 | -€16,873 | -46.7% |
| Other amounts receivable | 41 | €1,488 | €3,624 | +€2,136 | +143.6% |
| Cash at bank and in hand | 54/58 | €210,440 | €22,244 | -€188,196 | -89.4% |
| Deferred charges and accrued income | 490/1 | €759 | €871 | +€112 | +14.7% |
| Total equity and liabilities | 10/49 | €298,303 | €46,027 | -€252,275 | -84.6% |
| Equity | 10/15 | €96,569 | €40,068 | -€56,501 | -58.5% |
| Contributions | 10/11 | €9,200 | €9,200 | = | 0.0% |
| Reserves | 13 | €86,800 | €86,800 | = | 0.0% |
| Distributable reserves | 133 | €86,800 | €86,800 | = | 0.0% |
| Profit (loss) carried forward | 14 | €569 | -€55,932 | -€56,501 | |
| Amounts payable | 17/49 | €201,734 | €5,960 | -€195,774 | -97.0% |
| Amounts payable after more than one year | 17 | €5,301 | €1,334 | -€3,967 | -74.8% |
| Financial debts | 170/4 | €5,301 | €1,334 | -€3,967 | -74.8% |
| Amounts payable within one year | 42/48 | €196,433 | €4,626 | -€191,807 | -97.6% |
| Current portion of amounts payable after more than one year | 42 | €3,917 | €3,967 | +€50 | +1.3% |
| Trade debts | 44 | €24,389 | - | -€24,389 | |
| Suppliers | 440/4 | €24,389 | - | -€24,389 | |
| Taxes, remuneration and social security | 45 | €119,306 | €639 | -€118,667 | -99.5% |
| Taxes | 450/3 | €53,415 | €639 | -€52,776 | -98.8% |
| Remuneration and social security | 454/9 | €65,891 | - | -€65,891 | |
| Other amounts payable | 47/48 | €48,821 | €21 | -€48,800 | -100.0% |
| Remuneration, social security and pensions | 62 | €387,348 | €82,902 | -€304,446 | -78.6% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €23,079 | - | -€23,079 | |
| Other operating charges | 640/8 | €7,440 | €11,872 | +€4,432 | +59.6% |
| Gross operating margin | 9900 | €422,643 | €60,205 | -€362,438 | -85.8% |
| Operating profit (loss) | 9901 | €4,776 | -€34,569 | -€39,345 | |
| Financial income | 75/76B | - | €36 | +€36 | |
| Recurring financial income | 75 | - | €36 | +€36 | |
| Financial charges | 65/66B | €794 | €21,330 | +€20,536 | +2586.5% |
| Recurring financial charges | 65 | €794 | €4,394 | +€3,600 | +453.4% |
| Non-recurring financial charges | 66B | - | €16,936 | +€16,936 | |
| Profit (loss) for the period before taxes | 9903 | €3,982 | -€55,863 | -€59,845 | |
| Income taxes | 67/77 | €8,512 | €639 | -€7,873 | -92.5% |
| Profit (loss) for the period | 9904 | -€4,530 | -€56,501 | -€51,971 | -1147.3% |
| Profit (loss) for the period to be appropriated | 9905 | -€4,530 | -€56,501 | -€51,971 | -1147.3% |
Source: filed annual accounts (NBB), fiscal years ended 31 December 2023 and 31 December 2024. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 30 September 2026 via checked.be.