VDB OptiFiber: 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.
VDB OptiFiber
Largest movements
- Deferred charges and accrued income +€4,895
new in 2025: €4,895
- Tangible fixed assets +€2,338
up €2,338 (+179.9%), from €1,300 to €3,638
- Cash +€1,050
up €1,050 (+7376.6%), from €14 to €1,065
mainly Other debts (+€20,395) and Depreciation (+€1,416)
- Intangible fixed assets -€832
down €832 (-37.8%), from €2,201 to €1,369
- Receivables within one year -€362
down €362 (-29.2%), from €1,241 to €879
- Other debts +€20,395
up €20,395 (+73.2%), from €27,868 to €48,263
- Profit (loss) carried forward -€13,200
down €13,200 (-51.3%), from -€25,717 to -€38,917
- Gross operating margin +€12,613
up €12,613 (+52.1%), from -€24,212 to -€11,599
- Depreciation +€669
up €669 (+89.6%), from €747 to €1,416
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 | €4,756 | €11,846 | +€7,089 | +149.0% |
| Fixed assets | 21/28 | €3,501 | €5,007 | +€1,506 | +43.0% |
| Intangible fixed assets | 21 | €2,201 | €1,369 | -€832 | -37.8% |
| Tangible fixed assets | 22/27 | €1,300 | €3,638 | +€2,338 | +179.9% |
| Furniture and vehicles | 24 | €1,300 | €3,638 | +€2,338 | +179.9% |
| Current assets | 29/58 | €1,255 | €6,839 | +€5,583 | +444.9% |
| Amounts receivable within one year | 40/41 | €1,241 | €879 | -€362 | -29.2% |
| Other amounts receivable | 41 | €1,241 | €879 | -€362 | -29.2% |
| Cash at bank and in hand | 54/58 | €14 | €1,065 | +€1,050 | +7376.6% |
| Deferred charges and accrued income | 490/1 | - | €4,895 | +€4,895 | |
| Total equity and liabilities | 10/49 | €4,756 | €11,846 | +€7,089 | +149.0% |
| Equity | 10/15 | -€23,217 | -€36,417 | -€13,200 | -56.9% |
| Contributions | 10/11 | €2,500 | €2,500 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€25,717 | -€38,917 | -€13,200 | -51.3% |
| Amounts payable | 17/49 | €27,973 | €48,263 | +€20,289 | +72.5% |
| Amounts payable within one year | 42/48 | €27,973 | €48,263 | +€20,289 | +72.5% |
| Trade debts | 44 | €106 | - | -€106 | |
| Suppliers | 440/4 | €106 | - | -€106 | |
| Other amounts payable | 47/48 | €27,868 | €48,263 | +€20,395 | +73.2% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €747 | €1,416 | +€669 | +89.6% |
| Other operating charges | 640/8 | €214 | €62 | -€152 | -71.0% |
| Non-recurring operating charges | 66A | €468 | - | -€468 | |
| Gross operating margin | 9900 | -€24,212 | -€11,599 | +€12,613 | +52.1% |
| Operating profit (loss) | 9901 | -€25,641 | -€13,077 | +€12,564 | +49.0% |
| Financial income | 75/76B | - | €10 | +€10 | |
| Recurring financial income | 75 | - | €10 | +€10 | |
| Financial charges | 65/66B | €76 | €132 | +€56 | +74.0% |
| Recurring financial charges | 65 | €76 | €132 | +€56 | +74.0% |
| Profit (loss) for the period before taxes | 9903 | -€25,717 | -€13,200 | +€12,517 | +48.7% |
| Profit (loss) for the period | 9904 | -€25,717 | -€13,200 | +€12,517 | +48.7% |
| Profit (loss) for the period to be appropriated | 9905 | -€25,717 | -€13,200 | +€12,517 | +48.7% |
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 30 September 2026 via checked.be.