VEMIDENT: 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.
VEMIDENT
Largest movements
- Current investments -€200,000
down €200,000 (-100.0%), from €200,000 to €0
- Cash +€129,086
up €129,086 (+65.0%), from €198,594 to €327,680
mainly Current investments (+€200,000) and Other debts (+€81,845)
- Receivables within one year +€14,219
up €14,219 (+1203.6%), from €1,181 to €15,400
of which Other amounts receivable: +€14,558
- Receivables after one year +€9,650
new in 2025: €9,650
- Reserves -€128,956
down €128,956 (-39.6%), from €325,749 to €196,794
- Other debts +€81,845
up €81,845 (+162.6%), from €50,350 to €132,195
- Tax, wage and social debts -€8,181
down €8,181 (-29.1%), from €28,088 to €19,907
of which Taxes: -€7,535
- Trade debts +€5,573
up €5,573 (+206.5%), from €2,698 to €8,272
- Gross operating margin -€81,831
down €81,831 (-44.2%), from €185,006 to €103,174
- Taxes -€20,827
down €20,827 (-77.9%), from €26,752 to €5,925
- Financial income +€6,690
up €6,690 (+400.7%), from €1,669 to €8,359
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 | €413,086 | €363,368 | -€49,718 | -12.0% |
| Fixed assets | 21/28 | €12,324 | €9,707 | -€2,617 | -21.2% |
| Tangible fixed assets | 22/27 | €12,324 | €9,707 | -€2,617 | -21.2% |
| Land and buildings | 22 | €7,007 | €6,102 | -€905 | -12.9% |
| Plant, machinery and equipment | 23 | €2,512 | €1,647 | -€865 | -34.4% |
| Furniture and vehicles | 24 | €2,806 | €1,959 | -€847 | -30.2% |
| Current assets | 29/58 | €400,762 | €353,661 | -€47,101 | -11.8% |
| Amounts receivable after more than one year | 29 | - | €9,650 | +€9,650 | |
| Other amounts receivable | 291 | - | €9,650 | +€9,650 | |
| Amounts receivable within one year | 40/41 | €1,181 | €15,400 | +€14,219 | +1203.6% |
| Trade receivables | 40 | €743 | €404 | -€339 | -45.7% |
| Other amounts receivable | 41 | €438 | €14,996 | +€14,558 | +3322.0% |
| Current investments | 50/53 | €200,000 | €0 | -€200,000 | -100.0% |
| Cash at bank and in hand | 54/58 | €198,594 | €327,680 | +€129,086 | +65.0% |
| Deferred charges and accrued income | 490/1 | €986 | €931 | -€55 | -5.6% |
| Total equity and liabilities | 10/49 | €413,086 | €363,368 | -€49,718 | -12.0% |
| Equity | 10/15 | €331,949 | €202,994 | -€128,956 | -38.8% |
| Contributions | 10/11 | €6,200 | €6,200 | = | 0.0% |
| Reserves | 13 | €325,749 | €196,794 | -€128,956 | -39.6% |
| Distributable reserves | 133 | €325,749 | €196,794 | -€128,956 | -39.6% |
| Profit (loss) carried forward | 14 | - | €0 | = | |
| Amounts payable | 17/49 | €81,137 | €160,374 | +€79,237 | +97.7% |
| Amounts payable within one year | 42/48 | €81,137 | €160,374 | +€79,237 | +97.7% |
| Trade debts | 44 | €2,698 | €8,272 | +€5,573 | +206.5% |
| Suppliers | 440/4 | €2,698 | €8,272 | +€5,573 | +206.5% |
| Taxes, remuneration and social security | 45 | €28,088 | €19,907 | -€8,181 | -29.1% |
| Taxes | 450/3 | €16,340 | €8,805 | -€7,535 | -46.1% |
| Remuneration and social security | 454/9 | €11,748 | €11,102 | -€646 | -5.5% |
| Other amounts payable | 47/48 | €50,350 | €132,195 | +€81,845 | +162.6% |
| Remuneration, social security and pensions | 62 | €82,724 | €84,297 | +€1,573 | +1.9% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €3,871 | €4,057 | +€186 | +4.8% |
| Other operating charges | 640/8 | €1,740 | €1,186 | -€554 | -31.8% |
| Non-recurring operating charges | 66A | €344 | - | -€344 | |
| Gross operating margin | 9900 | €185,006 | €103,174 | -€81,831 | -44.2% |
| Operating profit (loss) | 9901 | €96,326 | €13,634 | -€82,692 | -85.8% |
| Financial income | 75/76B | €1,669 | €8,359 | +€6,690 | +400.7% |
| Recurring financial income | 75 | €1,669 | €8,359 | +€6,690 | +400.7% |
| Financial charges | 65/66B | €2,912 | €4,024 | +€1,112 | +38.2% |
| Recurring financial charges | 65 | €2,912 | €4,024 | +€1,112 | +38.2% |
| Profit (loss) for the period before taxes | 9903 | €95,083 | €17,969 | -€77,114 | -81.1% |
| Income taxes | 67/77 | €26,752 | €5,925 | -€20,827 | -77.9% |
| Profit (loss) for the period | 9904 | €68,332 | €12,044 | -€56,287 | -82.4% |
| Profit (loss) for the period to be appropriated | 9905 | €68,332 | €12,044 | -€56,287 | -82.4% |
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 10 October 2026 via checked.be.