V.I.P. SYSTEM: 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.
V.I.P. SYSTEM
Largest movements
- Receivables within one year -€32,692
down €32,692 (-98.8%), from €33,098 to €405
of which Trade receivables: -€32,692
- Cash +€17,138
up €17,138 (+75.7%), from €22,637 to €39,775
mainly Receivables within one year (+€32,692) and Net result for the year (+€11,112)
- Stocks and contracts -€3,183
down €3,183 (-32.2%), from €9,888 to €6,705
- Other debts -€16,999
down €16,999 (-24.6%), from €69,206 to €52,207
- Trade debts -€11,330
down €11,330 (-36.9%), from €30,723 to €19,393
- Profit (loss) carried forward +€11,112
up €11,112 (+19.8%), from -€56,238 to -€45,126
- Tax, wage and social debts -€1,684
down €1,684 (-22.8%), from €7,391 to €5,707
of which Taxes: -€1,684
- Turnover +€148,266
new in 2025: €148,266
- Purchases and services +€134,468
new in 2025: €134,468
- Gross operating margin +€30,764
up €30,764, from -€15,097 to €15,667
- Other operating charges +€3,803
up €3,803 (+1,294%), from €294 to €4,096
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 | €71,542 | €52,642 | -€18,901 | -26.4% |
| Fixed assets | 21/28 | €3,968 | €3,623 | -€345 | -8.7% |
| Tangible fixed assets | 22/27 | €518 | €173 | -€345 | -66.7% |
| Other tangible fixed assets | 26 | €518 | €173 | -€345 | -66.7% |
| Financial fixed assets | 28 | €3,450 | €3,450 | = | 0.0% |
| Current assets | 29/58 | €67,574 | €49,019 | -€18,555 | -27.5% |
| Stocks and contracts in progress | 3 | €9,888 | €6,705 | -€3,183 | -32.2% |
| Stocks | 30/36 | €9,888 | €6,705 | -€3,183 | -32.2% |
| Amounts receivable within one year | 40/41 | €33,098 | €405 | -€32,692 | -98.8% |
| Trade receivables | 40 | €33,042 | €350 | -€32,692 | -98.9% |
| Other amounts receivable | 41 | €55 | €55 | = | 0.0% |
| Cash at bank and in hand | 54/58 | €22,637 | €39,775 | +€17,138 | +75.7% |
| Deferred charges and accrued income | 490/1 | €1,952 | €2,134 | +€182 | +9.3% |
| Total equity and liabilities | 10/49 | €71,542 | €52,642 | -€18,901 | -26.4% |
| Equity | 10/15 | -€35,778 | -€24,666 | +€11,112 | +31.1% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Capital | 10 | €18,600 | €18,600 | = | 0.0% |
| Issued capital | 100 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €1,860 | €1,860 | = | 0.0% |
| Non-distributable reserves | 130/1 | €1,860 | €1,860 | = | 0.0% |
| Legal reserve | 130 | €1,860 | €1,860 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€56,238 | -€45,126 | +€11,112 | +19.8% |
| Amounts payable | 17/49 | €107,320 | €77,307 | -€30,013 | -28.0% |
| Amounts payable within one year | 42/48 | €107,320 | €77,307 | -€30,013 | -28.0% |
| Trade debts | 44 | €30,723 | €19,393 | -€11,330 | -36.9% |
| Suppliers | 440/4 | €30,723 | €19,393 | -€11,330 | -36.9% |
| Taxes, remuneration and social security | 45 | €7,391 | €5,707 | -€1,684 | -22.8% |
| Taxes | 450/3 | €5,791 | €4,107 | -€1,684 | -29.1% |
| Remuneration and social security | 454/9 | €1,600 | €1,600 | = | 0.0% |
| Other amounts payable | 47/48 | €69,206 | €52,207 | -€16,999 | -24.6% |
| Turnover | 70 | - | €148,266 | +€148,266 | |
| Non-recurring operating income | 76A | - | €1,868 | +€1,868 | |
| Goods, raw materials, services and sundry goods | 60/61 | - | €134,468 | +€134,468 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €345 | €345 | = | 0.0% |
| Other operating charges | 640/8 | €294 | €4,096 | +€3,803 | +1,294% |
| Gross operating margin | 9900 | -€15,097 | €15,667 | +€30,764 | |
| Operating profit (loss) | 9901 | -€15,736 | €11,225 | +€26,961 | |
| Financial income | 75/76B | €2 | €18 | +€17 | +1,053% |
| Recurring financial income | 75 | €2 | €18 | +€17 | +1,053% |
| Financial charges | 65/66B | €312 | €131 | -€181 | -58.0% |
| Recurring financial charges | 65 | €312 | €131 | -€181 | -58.0% |
| Profit (loss) for the period before taxes | 9903 | -€16,047 | €11,112 | +€27,159 | |
| Income taxes | 67/77 | €148 | - | -€148 | |
| Profit (loss) for the period | 9904 | -€16,195 | €11,112 | +€27,307 | |
| Profit (loss) for the period to be appropriated | 9905 | -€16,195 | €11,112 | +€27,307 |
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 21 October 2026 via checked.be.