Vibacon: 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.
Vibacon
Largest movements
- Current investments +€65,000
new in 2025: €65,000
- Receivables within one year -€10,571
down €10,571 (-81.5%), from €12,969 to €2,398
- Cash -€8,290
down €8,290 (-38.8%), from €21,358 to €13,068
mainly Current investments (-€65,000) and Deferred charges and accrued income (-€572)
- Profit (loss) carried forward +€37,285
up €37,285 (+135.6%), from €27,489 to €64,775
- Other debts +€4,870
new in 2025: €4,870
- Tax, wage and social debts +€4,362
up €4,362 (+36.3%), from €12,011 to €16,373
- Gross operating margin +€13,708
up €13,708 (+38.3%), from €35,784 to €49,492
- Taxes +€3,646
up €3,646 (+47.6%), from €7,656 to €11,302
- Financial charges +€565
up €565 (+151.7%), from €372 to €937
- Financial income +€563
up €563 (+8296.8%), from €7 to €569
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 | €39,747 | €86,124 | +€46,377 | +116.7% |
| Fixed assets | 21/28 | €3,275 | €2,941 | -€335 | -10.2% |
| Tangible fixed assets | 22/27 | €3,275 | €2,941 | -€335 | -10.2% |
| Other tangible fixed assets | 26 | €3,275 | €2,941 | -€335 | -10.2% |
| Current assets | 29/58 | €36,471 | €83,183 | +€46,712 | +128.1% |
| Amounts receivable within one year | 40/41 | €12,969 | €2,398 | -€10,571 | -81.5% |
| Trade receivables | 40 | €12,969 | €2,398 | -€10,571 | -81.5% |
| Current investments | 50/53 | - | €65,000 | +€65,000 | |
| Cash at bank and in hand | 54/58 | €21,358 | €13,068 | -€8,290 | -38.8% |
| Deferred charges and accrued income | 490/1 | €2,145 | €2,717 | +€572 | +26.7% |
| Total equity and liabilities | 10/49 | €39,747 | €86,124 | +€46,377 | +116.7% |
| Equity | 10/15 | €27,499 | €64,785 | +€37,285 | +135.6% |
| Contributions | 10/11 | €10 | €10 | = | 0.0% |
| Profit (loss) carried forward | 14 | €27,489 | €64,775 | +€37,285 | +135.6% |
| Amounts payable | 17/49 | €12,247 | €21,339 | +€9,092 | +74.2% |
| Amounts payable within one year | 42/48 | €12,247 | €21,339 | +€9,092 | +74.2% |
| Trade debts | 44 | €237 | €96 | -€140 | -59.4% |
| Suppliers | 440/4 | €237 | €96 | -€140 | -59.4% |
| Taxes, remuneration and social security | 45 | €12,011 | €16,373 | +€4,362 | +36.3% |
| Taxes | 450/3 | €12,011 | €16,373 | +€4,362 | +36.3% |
| Other amounts payable | 47/48 | - | €4,870 | +€4,870 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €70 | €335 | +€265 | +380.3% |
| Other operating charges | 640/8 | €203 | €203 | -€1 | -0.4% |
| Gross operating margin | 9900 | €35,784 | €49,492 | +€13,708 | +38.3% |
| Operating profit (loss) | 9901 | €35,511 | €48,955 | +€13,444 | +37.9% |
| Financial income | 75/76B | €7 | €569 | +€563 | +8296.8% |
| Recurring financial income | 75 | €7 | €569 | +€563 | +8296.8% |
| Financial charges | 65/66B | €372 | €937 | +€565 | +151.7% |
| Recurring financial charges | 65 | €372 | €937 | +€565 | +151.7% |
| Profit (loss) for the period before taxes | 9903 | €35,146 | €48,588 | +€13,442 | +38.2% |
| Income taxes | 67/77 | €7,656 | €11,302 | +€3,646 | +47.6% |
| Profit (loss) for the period | 9904 | €27,489 | €37,285 | +€9,796 | +35.6% |
| Profit (loss) for the period to be appropriated | 9905 | €27,489 | €37,285 | +€9,796 | +35.6% |
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 8 October 2026 via checked.be.