VIBB: 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
VIBB
NACE 86.210, General medical practice
financial year 2025 compared with 2024filed annual accounts (NBB)
Net result for the year
-€20,085
2024 · -€25,012+€4,926
Equity
€257,606
2024 · €277,692-€20,085
Cash
€5,968
2024 · €3,852+€2,116
Balance sheet total
€621,457
2024 · €644,767-€23,310
Largest movements
Assets
- Tangible fixed assets -€20,250
down €20,250 (-5.7%), from €353,895 to €333,645
Equity and liabilities
- Debts after one year -€22,004
down €22,004 (-9.9%), from €223,134 to €201,131
- Profit (loss) carried forward -€20,085
down €20,085 (-28.2%), from -€71,104 to -€91,190
- Other debts +€19,105
up €19,105 (+17.2%), from €110,985 to €130,090
Income statement
- Staff costs -€14,647
down €14,647 (-100%), from €14,647 to €0
- Gross operating margin -€9,389
down €9,389 (-49.3%), from €19,033 to €9,645
- Other operating charges +€367
up €367 (+13.7%), from €2,668 to €3,034
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
-€25,012
Gross operating margin
-€9,389
Staff costs
+€14,647
Other operating charges
-€367
Financial income
+€49
Financial charges
-€9
Taxes
-€5
Result 2025
-€20,085
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
+€22,094
Investment
€0
Financing
-€19,978
Cash 2024
€3,852
From operations (derived)
+€22,094
Net result for the year
-€20,085
Depreciation
+€20,250
Receivables within one year
+€5,226
Smaller working-capital items
-€50
Tax, wage and social debts
-€2,352
Other debts
+€19,105
Financing
-€19,978
Debts after one year
-€22,004
Current portion of long-term debt
+€462
Short-term financial debts
+€1,564
Cash 2025
€5,968
brings cash intakes cash out
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €644,767 | €621,457 | -€23,310 | -3.6% |
| Fixed assets | 21/28 | €633,895 | €613,645 | -€20,250 | -3.2% |
| Intangible fixed assets | 21 | €280,000 | €280,000 | = | 0.0% |
| Tangible fixed assets | 22/27 | €353,895 | €333,645 | -€20,250 | -5.7% |
| Land and buildings | 22 | €353,895 | €333,645 | -€20,250 | -5.7% |
| Current assets | 29/58 | €10,872 | €7,811 | -€3,060 | -28.2% |
| Amounts receivable within one year | 40/41 | €5,226 | €0 | -€5,226 | -100% |
| Trade receivables | 40 | €642 | €0 | -€642 | -100% |
| Other amounts receivable | 41 | €4,584 | €0 | -€4,584 | -100% |
| Cash at bank and in hand | 54/58 | €3,852 | €5,968 | +€2,116 | +54.9% |
| Deferred charges and accrued income | 490/1 | €1,794 | €1,843 | +€50 | +2.8% |
| Total equity and liabilities | 10/49 | €644,767 | €621,457 | -€23,310 | -3.6% |
| Equity | 10/15 | €277,692 | €257,606 | -€20,085 | -7.2% |
| Contributions | 10/11 | €280,000 | €280,000 | = | 0.0% |
| Reserves | 13 | €68,796 | €68,796 | = | 0.0% |
| Non-distributable reserves | 130/1 | €28,000 | €0 | -€28,000 | -100% |
| Reserves not available under the articles | 1311 | €28,000 | €0 | -€28,000 | -100% |
| Distributable reserves | 133 | €40,796 | €68,796 | +€28,000 | +68.6% |
| Profit (loss) carried forward | 14 | -€71,104 | -€91,190 | -€20,085 | -28.2% |
| Amounts payable | 17/49 | €367,076 | €363,851 | -€3,225 | -0.9% |
| Amounts payable after more than one year | 17 | €223,134 | €201,131 | -€22,004 | -9.9% |
| Financial debts | 170/4 | €223,134 | €201,131 | -€22,004 | -9.9% |
| Amounts payable within one year | 42/48 | €143,525 | €162,340 | +€18,815 | +13.1% |
| Current portion of amounts payable after more than one year | 42 | €23,356 | €23,818 | +€462 | +2.0% |
| Financial debts | 43 | - | €1,564 | +€1,564 | |
| Credit institutions | 430/8 | - | €1,564 | +€1,564 | |
| Trade debts | 44 | €6,079 | €6,115 | +€36 | +0.6% |
| Suppliers | 440/4 | €6,079 | €6,115 | +€36 | +0.6% |
| Taxes, remuneration and social security | 45 | €3,106 | €754 | -€2,352 | -75.7% |
| Taxes | 450/3 | €1,931 | €579 | -€1,352 | -70.0% |
| Remuneration and social security | 454/9 | €1,175 | €175 | -€1,000 | -85.1% |
| Other amounts payable | 47/48 | €110,985 | €130,090 | +€19,105 | +17.2% |
| Accrued charges and deferred income | 492/3 | €416 | €380 | -€36 | -8.7% |
| Remuneration, social security and pensions | 62 | €14,647 | €0 | -€14,647 | -100% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €20,250 | €20,250 | = | 0.0% |
| Other operating charges | 640/8 | €2,668 | €3,034 | +€367 | +13.7% |
| Gross operating margin | 9900 | €19,033 | €9,645 | -€9,389 | -49.3% |
| Operating profit (loss) | 9901 | -€18,532 | -€13,640 | +€4,892 | +26.4% |
| Financial income | 75/76B | €0 | €49 | +€49 | +23,271% |
| Recurring financial income | 75 | €0 | €49 | +€49 | +23,271% |
| Financial charges | 65/66B | €6,292 | €6,301 | +€9 | +0.1% |
| Recurring financial charges | 65 | €6,292 | €6,301 | +€9 | +0.1% |
| Profit (loss) for the period before taxes | 9903 | -€24,823 | -€19,892 | +€4,932 | +19.9% |
| Income taxes | 67/77 | €188 | €194 | +€5 | +2.8% |
| Profit (loss) for the period | 9904 | -€25,012 | -€20,085 | +€4,926 | +19.7% |
| Profit (loss) for the period to be appropriated | 9905 | -€25,012 | -€20,085 | +€4,926 | +19.7% |
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 13 October 2026 via checked.be.