VIBE CONSULT: 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.
VIBE CONSULT
Largest movements
- Receivables within one year -€108,429
down €108,429 (-84.5%), from €128,318 to €19,888
of which Other amounts receivable: -€58,213
- Tangible fixed assets +€48,952
up €48,952 (+146%), from €33,501 to €82,453
of which Leasing and similar rights: +€48,930
- Cash +€40,348
up €40,348 (+863%), from €4,677 to €45,025
mainly Receivables within one year (+€108,429) and Net result for the year (+€77,525)
- Deferred charges and accrued income +€1,748
up €1,748 (+64.4%), from €2,714 to €4,462
- Other debts -€89,392
down €89,392 (-89.0%), from €100,495 to €11,103
- Debts after one year +€61,566
up €61,566 (+513%), from €12,012 to €73,577
- Current portion of long-term debt +€12,959
up €12,959 (+174%), from €7,427 to €20,386
- Tax, wage and social debts -€5,259
down €5,259 (-19.4%), from €27,052 to €21,793
of which Taxes: -€3,803
- Trade debts +€2,744
up €2,744 (+74.7%), from €3,674 to €6,419
- Gross operating margin -€17,478
down €17,478 (-10.2%), from €171,284 to €153,806
- Depreciation +€8,349
up €8,349 (+84.4%), from €9,896 to €18,245
- Taxes -€8,124
down €8,124 (-26.9%), from €30,209 to €22,085
- Staff costs +€2,728
up €2,728 (+9.2%), from €29,810 to €32,538
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.
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.
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €169,209 | €151,828 | -€17,382 | -10.3% |
| Fixed assets | 21/28 | €33,501 | €82,453 | +€48,952 | +146% |
| Tangible fixed assets | 22/27 | €33,501 | €82,453 | +€48,952 | +146% |
| Furniture and vehicles | 24 | €3,655 | €3,677 | +€22 | +0.6% |
| Leasing and similar rights | 25 | €29,846 | €78,776 | +€48,930 | +164% |
| Current assets | 29/58 | €135,708 | €69,375 | -€66,333 | -48.9% |
| Amounts receivable within one year | 40/41 | €128,318 | €19,888 | -€108,429 | -84.5% |
| Trade receivables | 40 | €67,964 | €17,747 | -€50,217 | -73.9% |
| Other amounts receivable | 41 | €60,354 | €2,141 | -€58,213 | -96.5% |
| Cash at bank and in hand | 54/58 | €4,677 | €45,025 | +€40,348 | +863% |
| Deferred charges and accrued income | 490/1 | €2,714 | €4,462 | +€1,748 | +64.4% |
| Total equity and liabilities | 10/49 | €169,209 | €151,828 | -€17,382 | -10.3% |
| Equity | 10/15 | €18,550 | €18,550 | = | 0.0% |
| Contributions | 10/11 | €18,550 | €18,550 | = | 0.0% |
| Reserves | 13 | €0 | - | = | |
| Distributable reserves | 133 | €0 | - | = | |
| Profit (loss) carried forward | 14 | €0 | €0 | = | |
| Amounts payable | 17/49 | €150,659 | €133,278 | -€17,382 | -11.5% |
| Amounts payable after more than one year | 17 | €12,012 | €73,577 | +€61,566 | +513% |
| Financial debts | 170/4 | €12,012 | €73,577 | +€61,566 | +513% |
| Amounts payable within one year | 42/48 | €138,648 | €59,701 | -€78,947 | -56.9% |
| Current portion of amounts payable after more than one year | 42 | €7,427 | €20,386 | +€12,959 | +174% |
| Trade debts | 44 | €3,674 | €6,419 | +€2,744 | +74.7% |
| Suppliers | 440/4 | €3,674 | €6,419 | +€2,744 | +74.7% |
| Taxes, remuneration and social security | 45 | €27,052 | €21,793 | -€5,259 | -19.4% |
| Taxes | 450/3 | €18,206 | €14,403 | -€3,803 | -20.9% |
| Remuneration and social security | 454/9 | €8,846 | €7,391 | -€1,455 | -16.5% |
| Other amounts payable | 47/48 | €100,495 | €11,103 | -€89,392 | -89.0% |
| Non-recurring operating income | 76A | - | €12,365 | +€12,365 | |
| Remuneration, social security and pensions | 62 | €29,810 | €32,538 | +€2,728 | +9.2% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €9,896 | €18,245 | +€8,349 | +84.4% |
| Other operating charges | 640/8 | €3,006 | €2,927 | -€79 | -2.6% |
| Gross operating margin | 9900 | €171,284 | €153,806 | -€17,478 | -10.2% |
| Operating profit (loss) | 9901 | €128,572 | €100,096 | -€28,476 | -22.1% |
| Financial income | 75/76B | €1,692 | €1,481 | -€212 | -12.5% |
| Recurring financial income | 75 | €1,692 | €1,481 | -€212 | -12.5% |
| Financial charges | 65/66B | €837 | €1,966 | +€1,129 | +135% |
| Recurring financial charges | 65 | €837 | €1,966 | +€1,129 | +135% |
| Profit (loss) for the period before taxes | 9903 | €129,427 | €99,610 | -€29,817 | -23.0% |
| Income taxes | 67/77 | €30,209 | €22,085 | -€8,124 | -26.9% |
| Profit (loss) for the period | 9904 | €99,218 | €77,525 | -€21,694 | -21.9% |
| Profit (loss) for the period to be appropriated | 9905 | €99,218 | €77,525 | -€21,694 | -21.9% |
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 23 October 2026 via checked.be.