Vi Bien: 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.
Vi Bien
Largest movements
- Cash -€3,824
down €3,824 (-80.7%), from €4,740 to €916
mainly Net result for the year (-€5,169) and Investment in fixed assets (net) (-€1,074)
- Deferred charges and accrued income -€946
no longer reported in 2025 (was €946)
- Stocks and contracts +€857
new in 2025: €857
- Tangible fixed assets +€297
up €297 (+31.3%), from €950 to €1,247
of which Furniture and vehicles: +€587
- Receivables within one year +€254
up €254 (+4.1%), from €6,156 to €6,410
- Profit (loss) carried forward -€5,169
down €5,169 (-48.2%), from -€10,716 to -€15,885
- Tax, wage and social debts +€1,241
up €1,241 (+31.6%), from €3,933 to €5,174
of which Remuneration and social security: +€800
- Other debts +€502
up €502 (+184.6%), from €272 to €774
- Gross operating margin -€8,891
down €8,891, from €5,350 to -€3,541
- Other operating charges -€2,396
down €2,396 (-87.3%), from €2,743 to €347
- Depreciation -€250
down €250 (-24.3%), from €1,027 to €777
- Taxes +€231
up €231, from -€37 to €194
- Financial charges -€75
down €75 (-19.5%), from €385 to €310
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 | €12,792 | €9,430 | -€3,362 | -26.3% |
| Fixed assets | 21/28 | €950 | €1,247 | +€297 | +31.3% |
| Tangible fixed assets | 22/27 | €950 | €1,247 | +€297 | +31.3% |
| Plant, machinery and equipment | 23 | €496 | €206 | -€290 | -58.5% |
| Furniture and vehicles | 24 | €454 | €1,041 | +€587 | +129.3% |
| Current assets | 29/58 | €11,842 | €8,183 | -€3,659 | -30.9% |
| Stocks and contracts in progress | 3 | - | €857 | +€857 | |
| Stocks | 30/36 | - | €857 | +€857 | |
| Amounts receivable within one year | 40/41 | €6,156 | €6,410 | +€254 | +4.1% |
| Trade receivables | 40 | €6,156 | €6,410 | +€254 | +4.1% |
| Cash at bank and in hand | 54/58 | €4,740 | €916 | -€3,824 | -80.7% |
| Deferred charges and accrued income | 490/1 | €946 | - | -€946 | |
| Total equity and liabilities | 10/49 | €12,792 | €9,430 | -€3,362 | -26.3% |
| Equity | 10/15 | €7,884 | €2,715 | -€5,169 | -65.6% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Contributions outside capital | 11 | €18,600 | €18,600 | = | 0.0% |
| Other | 1109/19 | €18,600 | €18,600 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€10,716 | -€15,885 | -€5,169 | -48.2% |
| Amounts payable | 17/49 | €4,908 | €6,715 | +€1,807 | +36.8% |
| Amounts payable within one year | 42/48 | €4,716 | €6,515 | +€1,799 | +38.1% |
| Trade debts | 44 | €511 | €567 | +€56 | +11.0% |
| Suppliers | 440/4 | €511 | €567 | +€56 | +11.0% |
| Taxes, remuneration and social security | 45 | €3,933 | €5,174 | +€1,241 | +31.6% |
| Taxes | 450/3 | €2,773 | €3,214 | +€441 | +15.9% |
| Remuneration and social security | 454/9 | €1,160 | €1,960 | +€800 | +69.0% |
| Other amounts payable | 47/48 | €272 | €774 | +€502 | +184.6% |
| Accrued charges and deferred income | 492/3 | €192 | €200 | +€8 | +4.2% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €1,027 | €777 | -€250 | -24.3% |
| Other operating charges | 640/8 | €2,743 | €347 | -€2,396 | -87.3% |
| Gross operating margin | 9900 | €5,350 | -€3,541 | -€8,891 | |
| Operating profit (loss) | 9901 | €1,580 | -€4,665 | -€6,245 | |
| Financial charges | 65/66B | €385 | €310 | -€75 | -19.5% |
| Recurring financial charges | 65 | €385 | €310 | -€75 | -19.5% |
| Profit (loss) for the period before taxes | 9903 | €1,195 | -€4,975 | -€6,170 | |
| Income taxes | 67/77 | -€37 | €194 | +€231 | |
| Profit (loss) for the period | 9904 | €1,232 | -€5,169 | -€6,401 | |
| Profit (loss) for the period to be appropriated | 9905 | €1,232 | -€5,169 | -€6,401 |
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.