V.I. Shop: 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. Shop
Largest movements
- Receivables within one year -€13,924
down €13,924 (-79.4%), from €17,535 to €3,611
of which Trade receivables: -€10,086
- Tangible fixed assets -€8,478
down €8,478 (-30.5%), from €27,761 to €19,283
of which Furniture and vehicles: -€8,282
- Cash +€5,124
up €5,124 (+6.0%), from €85,219 to €90,343
mainly Receivables within one year (+€13,924) and Depreciation (+€8,478)
- Deferred charges and accrued income -€1,832
down €1,832 (-78.6%), from €2,330 to €498
- Current portion of long-term debt -€5,846
down €5,846 (-57.0%), from €10,259 to €4,412
- Accrued charges and deferred income -€5,040
no longer reported in 2025 (was €5,040)
- Debts after one year -€4,412
no longer reported in 2025 (was €4,412)
- Tax, wage and social debts -€4,295
down €4,295 (-98.3%), from €4,370 to €75
- Reserves -€3,183
down €3,183 (-3.1%), from €101,453 to €98,270
- Gross operating margin -€7,448
down €7,448 (-47.6%), from €15,657 to €8,208
- Taxes -€2,273
down €2,273, from €1,335 to -€938
- Financial charges +€1,858
up €1,858 (+160%), from €1,162 to €3,020
- Financial income -€525
down €525 (-87.0%), from €603 to €78
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 | €132,845 | €113,735 | -€19,109 | -14.4% |
| Fixed assets | 21/28 | €27,761 | €19,283 | -€8,478 | -30.5% |
| Tangible fixed assets | 22/27 | €27,761 | €19,283 | -€8,478 | -30.5% |
| Plant, machinery and equipment | 23 | €377 | €180 | -€197 | -52.2% |
| Furniture and vehicles | 24 | €27,384 | €19,102 | -€8,282 | -30.2% |
| Current assets | 29/58 | €105,084 | €94,452 | -€10,631 | -10.1% |
| Amounts receivable within one year | 40/41 | €17,535 | €3,611 | -€13,924 | -79.4% |
| Trade receivables | 40 | €13,203 | €3,117 | -€10,086 | -76.4% |
| Other amounts receivable | 41 | €4,332 | €494 | -€3,837 | -88.6% |
| Cash at bank and in hand | 54/58 | €85,219 | €90,343 | +€5,124 | +6.0% |
| Deferred charges and accrued income | 490/1 | €2,330 | €498 | -€1,832 | -78.6% |
| Total equity and liabilities | 10/49 | €132,845 | €113,735 | -€19,109 | -14.4% |
| Equity | 10/15 | €104,453 | €101,270 | -€3,183 | -3.0% |
| Contributions | 10/11 | €3,000 | €3,000 | = | 0.0% |
| Reserves | 13 | €101,453 | €98,270 | -€3,183 | -3.1% |
| Distributable reserves | 133 | €101,453 | €98,270 | -€3,183 | -3.1% |
| Amounts payable | 17/49 | €28,392 | €12,465 | -€15,927 | -56.1% |
| Amounts payable after more than one year | 17 | €4,412 | - | -€4,412 | |
| Financial debts | 170/4 | €4,412 | - | -€4,412 | |
| Amounts payable within one year | 42/48 | €18,940 | €12,465 | -€6,474 | -34.2% |
| Current portion of amounts payable after more than one year | 42 | €10,259 | €4,412 | -€5,846 | -57.0% |
| Trade debts | 44 | €4,311 | €4,912 | +€601 | +13.9% |
| Suppliers | 440/4 | €4,311 | €4,912 | +€601 | +13.9% |
| Taxes, remuneration and social security | 45 | €4,370 | €75 | -€4,295 | -98.3% |
| Taxes | 450/3 | €4,370 | €75 | -€4,295 | -98.3% |
| Other amounts payable | 47/48 | - | €3,066 | +€3,066 | |
| Accrued charges and deferred income | 492/3 | €5,040 | - | -€5,040 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €8,478 | €8,478 | = | 0.0% |
| Other operating charges | 640/8 | €882 | €909 | +€27 | +3.1% |
| Non-recurring operating charges | 66A | €132 | - | -€132 | |
| Gross operating margin | 9900 | €15,657 | €8,208 | -€7,448 | -47.6% |
| Operating profit (loss) | 9901 | €6,165 | -€1,179 | -€7,344 | |
| Financial income | 75/76B | €603 | €78 | -€525 | -87.0% |
| Recurring financial income | 75 | €603 | €78 | -€525 | -87.0% |
| Financial charges | 65/66B | €1,162 | €3,020 | +€1,858 | +160% |
| Recurring financial charges | 65 | €1,162 | €3,020 | +€1,858 | +160% |
| Profit (loss) for the period before taxes | 9903 | €5,605 | -€4,121 | -€9,726 | |
| Income taxes | 67/77 | €1,335 | -€938 | -€2,273 | |
| Profit (loss) for the period | 9904 | €4,270 | -€3,183 | -€7,453 | |
| Profit (loss) for the period to be appropriated | 9905 | €4,270 | -€3,183 | -€7,453 |
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 24 October 2026 via checked.be.