VABILIA: 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.
VABILIA
Largest movements
- Cash -€369,622
down €369,622 (-90.7%), from €407,569 to €37,947
mainly Other debts (-€1.1m) and Tax, wage and social debts (-€30,555)
- Stocks and contracts -€356,707
down €356,707 (-66.6%), from €535,790 to €179,083
- Receivables within one year -€161,058
down €161,058 (-15.1%), from €1.1m to €908,445
of which Trade receivables: -€317,175
- Other debts -€1.1m
down €1.1m (-69.2%), from €1.6m to €488,437
- Trade debts +€223,770
up €223,770 (+72.0%), from €310,808 to €534,578
- Advances received +€32,658
up €32,658, from €0 to €32,658
- Tax, wage and social debts -€30,555
down €30,555 (-100.0%), from €30,555 to €0
- Gross operating margin -€180,688
down €180,688 (-97.0%), from €186,213 to €5,525
- Financial charges -€8,387
down €8,387 (-25.0%), from €33,532 to €25,145
- Financial income +€5,592
up €5,592 (+40.6%), from €13,764 to €19,356
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 | €2,026,838 | €1,141,159 | -€885,679 | -43.7% |
| Fixed assets | 21/28 | €1,205 | €5 | -€1,200 | -99.6% |
| Financial fixed assets | 28 | €1,205 | €5 | -€1,200 | -99.6% |
| Current assets | 29/58 | €2,025,633 | €1,141,154 | -€884,479 | -43.7% |
| Stocks and contracts in progress | 3 | €535,790 | €179,083 | -€356,707 | -66.6% |
| Stocks | 30/36 | €535,790 | €179,083 | -€356,707 | -66.6% |
| Amounts receivable within one year | 40/41 | €1,069,503 | €908,445 | -€161,058 | -15.1% |
| Trade receivables | 40 | €430,297 | €113,122 | -€317,175 | -73.7% |
| Other amounts receivable | 41 | €639,206 | €795,323 | +€156,117 | +24.4% |
| Cash at bank and in hand | 54/58 | €407,569 | €37,947 | -€369,622 | -90.7% |
| Deferred charges and accrued income | 490/1 | €12,772 | €15,680 | +€2,908 | +22.8% |
| Total equity and liabilities | 10/49 | €2,026,838 | €1,141,159 | -€885,679 | -43.7% |
| Equity | 10/15 | €71,333 | €70,048 | -€1,285 | -1.8% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €1,860 | €1,860 | = | 0.0% |
| Non-distributable reserves | 130/1 | €0 | - | = | |
| Reserves not available under the articles | 1311 | €0 | - | = | |
| Distributable reserves | 133 | €1,860 | €1,860 | = | 0.0% |
| Profit (loss) carried forward | 14 | €50,873 | €49,588 | -€1,285 | -2.5% |
| Amounts payable | 17/49 | €1,955,505 | €1,071,111 | -€884,394 | -45.2% |
| Amounts payable within one year | 42/48 | €1,928,079 | €1,055,672 | -€872,406 | -45.2% |
| Trade debts | 44 | €310,808 | €534,578 | +€223,770 | +72.0% |
| Suppliers | 440/4 | €310,808 | €534,578 | +€223,770 | +72.0% |
| Advances received on contracts in progress | 46 | €0 | €32,658 | +€32,658 | |
| Taxes, remuneration and social security | 45 | €30,555 | €0 | -€30,555 | -100.0% |
| Taxes | 450/3 | €30,555 | €0 | -€30,555 | -100.0% |
| Other amounts payable | 47/48 | €1,586,715 | €488,437 | -€1.1m | -69.2% |
| Accrued charges and deferred income | 492/3 | €27,427 | €15,439 | -€11,988 | -43.7% |
| Other operating charges | 640/8 | €220 | €667 | +€447 | +203.2% |
| Non-recurring operating charges | 66A | €0 | - | = | |
| Gross operating margin | 9900 | €186,213 | €5,525 | -€180,688 | -97.0% |
| Operating profit (loss) | 9901 | €185,993 | €4,857 | -€181,136 | -97.4% |
| Financial income | 75/76B | €13,764 | €19,356 | +€5,592 | +40.6% |
| Recurring financial income | 75 | €13,764 | €19,356 | +€5,592 | +40.6% |
| Financial charges | 65/66B | €33,532 | €25,145 | -€8,387 | -25.0% |
| Recurring financial charges | 65 | €33,532 | €25,145 | -€8,387 | -25.0% |
| Profit (loss) for the period before taxes | 9903 | €166,225 | -€932 | -€167,157 | |
| Income taxes | 67/77 | €344 | €353 | +€9 | +2.7% |
| Profit (loss) for the period | 9904 | €165,882 | -€1,285 | -€167,166 | |
| Profit (loss) for the period to be appropriated | 9905 | €165,882 | -€1,285 | -€167,166 |
Source: filed annual accounts (NBB), financial years ended 30 June 2024 and 30 June 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 10 October 2026 via checked.be.