VIB Finassur: 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.
What changed
VIB Finassur
NACE 66.191, Agents and brokers in banking services
financial year 2025 compared with 2024filed annual accounts (NBB)
Net result for the year
€32,917
2024 · €29,243+€3,674
Equity
€221,454
2024 · €197,948+€23,506
Cash
€18,669
2024 · €21,977-€3,309
Balance sheet total
€428,641
2024 · €432,622-€3,981
Largest movements
Assets
No asset line moved by more than 1% of the balance sheet total.
Equity and liabilities
- Debts after one year -€29,210
down €29,210 (-16.1%), from €181,736 to €152,526
- Profit (loss) carried forward +€23,506
up €23,506 (+13.2%), from €177,488 to €200,994
Income statement
- Gross operating margin +€2,841
up €2,841 (+5.6%), from €50,419 to €53,260
- Financial charges -€1,382
down €1,382 (-18.7%), from €7,371 to €5,989
- Taxes +€1,113
up €1,113 (+9.7%), from €11,491 to €12,603
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.
Result 2024
€29,243
Gross operating margin
+€2,841
Depreciation
+€437
Other operating charges
+€126
Financial income
-€0
Financial charges
+€1,382
Taxes
-€1,113
Result 2025
€32,917
raises the resultlowers the result
Derived cash bridge
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.
From operations
+€34,973
Investment
€0
Financing
-€38,282
Cash 2024
€21,977
From operations (derived)
+€34,973
Net result for the year
+€32,917
Depreciation
+€1,750
Receivables within one year
-€1,077
Trade debts
-€1,828
Tax, wage and social debts
+€1,386
Other debts
+€1,825
Financing
-€38,282
Debts after one year
-€29,210
Current portion of long-term debt
+€340
Contributions, distributions and other
-€9,412
Cash 2025
€18,669
brings cash intakes cash out
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €432,622 | €428,641 | -€3,981 | -0.9% |
| Fixed assets | 21/28 | €409,062 | €407,312 | -€1,750 | -0.4% |
| Tangible fixed assets | 22/27 | €3,997 | €2,247 | -€1,750 | -43.8% |
| Plant, machinery and equipment | 23 | €1,520 | €1,140 | -€380 | -25.0% |
| Furniture and vehicles | 24 | €2,477 | €1,107 | -€1,370 | -55.3% |
| Financial fixed assets | 28 | €405,065 | €405,065 | = | 0.0% |
| Current assets | 29/58 | €23,560 | €21,329 | -€2,231 | -9.5% |
| Amounts receivable within one year | 40/41 | €923 | €2,000 | +€1,077 | +117% |
| Trade receivables | 40 | €413 | €2,000 | +€1,587 | +384% |
| Other amounts receivable | 41 | €510 | - | -€510 | |
| Cash at bank and in hand | 54/58 | €21,977 | €18,669 | -€3,309 | -15.1% |
| Deferred charges and accrued income | 490/1 | €660 | €660 | = | 0.0% |
| Total equity and liabilities | 10/49 | €432,622 | €428,641 | -€3,981 | -0.9% |
| Equity | 10/15 | €197,948 | €221,454 | +€23,506 | +11.9% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €1,860 | €1,860 | = | 0.0% |
| Non-distributable reserves | 130/1 | €1,860 | €1,860 | = | 0.0% |
| Reserves not available under the articles | 1311 | €1,860 | €1,860 | = | 0.0% |
| Profit (loss) carried forward | 14 | €177,488 | €200,994 | +€23,506 | +13.2% |
| Amounts payable | 17/49 | €234,674 | €207,187 | -€27,487 | -11.7% |
| Amounts payable after more than one year | 17 | €181,736 | €152,526 | -€29,210 | -16.1% |
| Financial debts | 170/4 | €181,736 | €152,526 | -€29,210 | -16.1% |
| Amounts payable within one year | 42/48 | €52,938 | €54,661 | +€1,723 | +3.3% |
| Current portion of amounts payable after more than one year | 42 | €38,547 | €38,887 | +€340 | +0.9% |
| Trade debts | 44 | €2,609 | €781 | -€1,828 | -70.1% |
| Suppliers | 440/4 | €2,609 | €781 | -€1,828 | -70.1% |
| Taxes, remuneration and social security | 45 | €10,978 | €12,363 | +€1,386 | +12.6% |
| Taxes | 450/3 | €3,978 | €4,363 | +€386 | +9.7% |
| Remuneration and social security | 454/9 | €7,000 | €8,000 | +€1,000 | +14.3% |
| Other amounts payable | 47/48 | €804 | €2,629 | +€1,825 | +227% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €2,188 | €1,750 | -€437 | -20.0% |
| Other operating charges | 640/8 | €126 | - | -€126 | |
| Gross operating margin | 9900 | €50,419 | €53,260 | +€2,841 | +5.6% |
| Operating profit (loss) | 9901 | €48,105 | €51,510 | +€3,405 | +7.1% |
| Financial income | 75/76B | €0 | - | -€0 | |
| Recurring financial income | 75 | €0 | - | -€0 | |
| Financial charges | 65/66B | €7,371 | €5,989 | -€1,382 | -18.7% |
| Recurring financial charges | 65 | €7,371 | €5,989 | -€1,382 | -18.7% |
| Profit (loss) for the period before taxes | 9903 | €40,734 | €45,521 | +€4,787 | +11.8% |
| Income taxes | 67/77 | €11,491 | €12,603 | +€1,113 | +9.7% |
| Profit (loss) for the period | 9904 | €29,243 | €32,917 | +€3,674 | +12.6% |
| Profit (loss) for the period to be appropriated | 9905 | €29,243 | €32,917 | +€3,674 | +12.6% |
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 20 October 2026 via checked.be.