TD 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.
TD VIP
Largest movements
- Tangible fixed assets -€1,095
no longer reported in 2025 (was €1,095)
- Profit (loss) carried forward -€7,247
down €7,247 (-22.7%), from -€31,993 to -€39,240
- Other debts +€5,376
up €5,376 (+23.4%), from €22,930 to €28,306
- Tax, wage and social debts +€784
up €784 (+118.5%), from €662 to €1,445
- Gross operating margin -€1,082
down €1,082 (-23.4%), from -€4,613 to -€5,695
- Depreciation -€203
down €203 (-15.6%), from €1,297 to €1,095
- Financial charges +€97
up €97 (+83.1%), from €117 to €214
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.
Cash bridge derived
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 | €8,387 | €7,305 | -€1,082 | -12.9% |
| Fixed assets | 21/28 | €1,095 | - | -€1,095 | |
| Tangible fixed assets | 22/27 | €1,095 | - | -€1,095 | |
| Furniture and vehicles | 24 | €1,095 | - | -€1,095 | |
| Current assets | 29/58 | €7,292 | €7,305 | +€13 | +0.2% |
| Stocks and contracts in progress | 3 | €7,159 | €7,159 | = | 0.0% |
| Stocks | 30/36 | €7,159 | €7,159 | = | 0.0% |
| Cash at bank and in hand | 54/58 | €134 | €146 | +€13 | +9.4% |
| Total equity and liabilities | 10/49 | €8,387 | €7,305 | -€1,082 | -12.9% |
| Equity | 10/15 | -€30,493 | -€37,740 | -€7,247 | -23.8% |
| Contributions | 10/11 | €1,500 | €1,500 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€31,993 | -€39,240 | -€7,247 | -22.7% |
| Amounts payable | 17/49 | €38,880 | €45,045 | +€6,165 | +15.9% |
| Amounts payable after more than one year | 17 | €12,000 | €12,000 | = | 0.0% |
| Financial debts | 170/4 | €12,000 | €12,000 | = | 0.0% |
| Amounts payable within one year | 42/48 | €26,880 | €33,045 | +€6,165 | +22.9% |
| Trade debts | 44 | €3,289 | €3,294 | +€5 | +0.2% |
| Suppliers | 440/4 | €3,289 | €3,294 | +€5 | +0.2% |
| Taxes, remuneration and social security | 45 | €662 | €1,445 | +€784 | +118.5% |
| Taxes | 450/3 | €662 | €1,445 | +€784 | +118.5% |
| Other amounts payable | 47/48 | €22,930 | €28,306 | +€5,376 | +23.4% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €1,297 | €1,095 | -€203 | -15.6% |
| Non-recurring operating charges | 66A | - | €244 | +€244 | |
| Gross operating margin | 9900 | -€4,613 | -€5,695 | -€1,082 | -23.4% |
| Operating profit (loss) | 9901 | -€5,911 | -€7,034 | -€1,123 | -19.0% |
| Financial income | 75/76B | €1 | €0 | -€1 | -98.6% |
| Recurring financial income | 75 | €1 | €0 | -€1 | -98.6% |
| Financial charges | 65/66B | €117 | €214 | +€97 | +83.1% |
| Recurring financial charges | 65 | €117 | €214 | +€97 | +83.1% |
| Profit (loss) for the period before taxes | 9903 | -€6,027 | -€7,247 | -€1,221 | -20.3% |
| Profit (loss) for the period | 9904 | -€6,027 | -€7,247 | -€1,221 | -20.3% |
| Profit (loss) for the period to be appropriated | 9905 | -€6,027 | -€7,247 | -€1,221 | -20.3% |
Source: filed annual accounts (NBB), fiscal years ended 31 December 2024 and 31 December 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 6 October 2026 via checked.be.