VABI SYSTEM: 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.
VABI SYSTEM
Largest movements
- Receivables within one year +€133,557
up €133,557 (+11195.1%), from €1,193 to €134,750
of which Trade receivables: +€133,899
- Stocks and contracts -€114,995
down €114,995 (-82.5%), from €139,445 to €24,450
- Tangible fixed assets -€6,299
no longer reported in 2025 (was €6,299)
- Cash +€4,507
up €4,507 (+111.8%), from €4,033 to €8,540
mainly Stocks and contracts (+€114,995) and Other debts (+€18,750)
- Other debts +€18,750
up €18,750 (+21.5%), from €87,387 to €106,137
- Trade debts -€12,075
down €12,075 (-92.7%), from €13,024 to €949
- Tax, wage and social debts +€7,130
up €7,130 (+723.9%), from €985 to €8,115
of which Remuneration and social security: +€6,600
- Profit (loss) carried forward +€3,622
up €3,622 (+12.2%), from €29,770 to €33,392
- Purchases and services +€129,491
up €129,491 (+57.0%), from €227,088 to €356,579
- Turnover +€116,218
up €116,218 (+44.6%), from €260,689 to €376,907
- Staff costs -€15,254
down €15,254 (-67.1%), from €22,744 to €7,490
- Gross operating margin -€13,273
down €13,273 (-39.5%), from €33,601 to €20,328
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 | €152,266 | €169,053 | +€16,787 | +11.0% |
| Fixed assets | 21/28 | €7,249 | €950 | -€6,299 | -86.9% |
| Tangible fixed assets | 22/27 | €6,299 | - | -€6,299 | |
| Furniture and vehicles | 24 | €6,299 | - | -€6,299 | |
| Financial fixed assets | 28 | €950 | €950 | = | 0.0% |
| Current assets | 29/58 | €145,017 | €168,103 | +€23,086 | +15.9% |
| Stocks and contracts in progress | 3 | €139,445 | €24,450 | -€114,995 | -82.5% |
| Stocks | 30/36 | €139,445 | €24,450 | -€114,995 | -82.5% |
| Amounts receivable within one year | 40/41 | €1,193 | €134,750 | +€133,557 | +11195.1% |
| Trade receivables | 40 | - | €133,899 | +€133,899 | |
| Other amounts receivable | 41 | €1,193 | €851 | -€342 | -28.7% |
| Cash at bank and in hand | 54/58 | €4,033 | €8,540 | +€4,507 | +111.8% |
| Deferred charges and accrued income | 490/1 | €346 | €363 | +€17 | +4.9% |
| Total equity and liabilities | 10/49 | €152,266 | €169,053 | +€16,787 | +11.0% |
| Equity | 10/15 | €50,230 | €53,852 | +€3,622 | +7.2% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €1,860 | €1,860 | = | 0.0% |
| Distributable reserves | 133 | €1,860 | €1,860 | = | 0.0% |
| Profit (loss) carried forward | 14 | €29,770 | €33,392 | +€3,622 | +12.2% |
| Amounts payable | 17/49 | €102,036 | €115,201 | +€13,165 | +12.9% |
| Amounts payable within one year | 42/48 | €102,036 | €115,201 | +€13,165 | +12.9% |
| Current portion of amounts payable after more than one year | 42 | €640 | - | -€640 | |
| Trade debts | 44 | €13,024 | €949 | -€12,075 | -92.7% |
| Suppliers | 440/4 | €13,024 | €949 | -€12,075 | -92.7% |
| Taxes, remuneration and social security | 45 | €985 | €8,115 | +€7,130 | +723.9% |
| Taxes | 450/3 | - | €530 | +€530 | |
| Remuneration and social security | 454/9 | €985 | €7,585 | +€6,600 | +670.1% |
| Other amounts payable | 47/48 | €87,387 | €106,137 | +€18,750 | +21.5% |
| Turnover | 70 | €260,689 | €376,907 | +€116,218 | +44.6% |
| Goods, raw materials, services and sundry goods | 60/61 | €227,088 | €356,579 | +€129,491 | +57.0% |
| Remuneration, social security and pensions | 62 | €22,744 | €7,490 | -€15,254 | -67.1% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €6,300 | €6,299 | -€1 | 0.0% |
| Other operating charges | 640/8 | €760 | €738 | -€22 | -2.9% |
| Gross operating margin | 9900 | €33,601 | €20,328 | -€13,273 | -39.5% |
| Operating profit (loss) | 9901 | €3,797 | €5,801 | +€2,004 | +52.8% |
| Financial charges | 65/66B | €1,019 | €481 | -€538 | -52.8% |
| Recurring financial charges | 65 | €1,019 | €481 | -€538 | -52.8% |
| Profit (loss) for the period before taxes | 9903 | €2,778 | €5,320 | +€2,542 | +91.5% |
| Income taxes | 67/77 | - | €1,698 | +€1,698 | |
| Profit (loss) for the period | 9904 | €2,778 | €3,622 | +€844 | +30.4% |
| Profit (loss) for the period to be appropriated | 9905 | €2,778 | €3,622 | +€844 | +30.4% |
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.