ViBe-Consulting: 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-Consulting
Largest movements
- Receivables within one year +€61,841
up €61,841 (+91.2%), from €67,812 to €129,653
of which Other amounts receivable: +€63,549
- Tangible fixed assets -€26,041
down €26,041 (-13.4%), from €194,273 to €168,233
of which Land and buildings: -€20,457
- Reserves +€215,292
up €215,292 (+54.1%), from €397,621 to €612,912
of which Distributable reserves: +€215,292
- Other debts -€173,983
down €173,983 (-74.6%), from €233,266 to €59,284
- Debts after one year -€27,884
down €27,884 (-37.0%), from €75,270 to €47,387
- Tax, wage and social debts +€21,946
up €21,946 (+81.1%), from €27,045 to €48,991
of which Taxes: +€19,746
- Financial income -€47,727
down €47,727 (-19.2%), from €248,000 to €200,273
- Gross operating margin -€5,550
down €5,550 (-3.5%), from €158,580 to €153,030
- Taxes -€3,871
down €3,871 (-7.6%), from €50,864 to €46,993
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 | €782,786 | €817,208 | +€34,423 | +4.4% |
| Fixed assets | 21/28 | €710,113 | €684,073 | -€26,041 | -3.7% |
| Tangible fixed assets | 22/27 | €194,273 | €168,233 | -€26,041 | -13.4% |
| Land and buildings | 22 | €171,544 | €151,088 | -€20,457 | -11.9% |
| Plant, machinery and equipment | 23 | €19,209 | €17,145 | -€2,064 | -10.7% |
| Furniture and vehicles | 24 | €3,520 | €0 | -€3,520 | -100% |
| Financial fixed assets | 28 | €515,840 | €515,840 | = | 0.0% |
| Current assets | 29/58 | €72,672 | €133,136 | +€60,463 | +83.2% |
| Amounts receivable within one year | 40/41 | €67,812 | €129,653 | +€61,841 | +91.2% |
| Trade receivables | 40 | €50,177 | €48,468 | -€1,709 | -3.4% |
| Other amounts receivable | 41 | €17,635 | €81,185 | +€63,549 | +360% |
| Cash at bank and in hand | 54/58 | €4,861 | €3,483 | -€1,378 | -28.3% |
| Total equity and liabilities | 10/49 | €782,786 | €817,208 | +€34,423 | +4.4% |
| Equity | 10/15 | €416,221 | €631,512 | +€215,292 | +51.7% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €397,621 | €612,912 | +€215,292 | +54.1% |
| Tax-exempt reserves | 132 | €532 | €532 | = | 0.0% |
| Distributable reserves | 133 | €397,089 | €612,380 | +€215,292 | +54.2% |
| Profit (loss) carried forward | 14 | €0 | €0 | = | |
| Amounts payable | 17/49 | €366,565 | €185,696 | -€180,869 | -49.3% |
| Amounts payable after more than one year | 17 | €75,270 | €47,387 | -€27,884 | -37.0% |
| Financial debts | 170/4 | €75,270 | €47,387 | -€27,884 | -37.0% |
| Amounts payable within one year | 42/48 | €291,294 | €138,309 | -€152,985 | -52.5% |
| Current portion of amounts payable after more than one year | 42 | €30,135 | €27,884 | -€2,251 | -7.5% |
| Trade debts | 44 | €848 | €2,151 | +€1,303 | +154% |
| Suppliers | 440/4 | €848 | €2,151 | +€1,303 | +154% |
| Taxes, remuneration and social security | 45 | €27,045 | €48,991 | +€21,946 | +81.1% |
| Taxes | 450/3 | €27,045 | €46,791 | +€19,746 | +73.0% |
| Remuneration and social security | 454/9 | - | €2,200 | +€2,200 | |
| Other amounts payable | 47/48 | €233,266 | €59,284 | -€173,983 | -74.6% |
| Remuneration, social security and pensions | 62 | €624 | €434 | -€190 | -30.5% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €28,310 | €28,605 | +€295 | +1.0% |
| Other operating charges | 640/8 | €3,465 | €3,247 | -€218 | -6.3% |
| Gross operating margin | 9900 | €158,580 | €153,030 | -€5,550 | -3.5% |
| Operating profit (loss) | 9901 | €126,181 | €120,744 | -€5,437 | -4.3% |
| Financial income | 75/76B | €248,000 | €200,273 | -€47,727 | -19.2% |
| Recurring financial income | 75 | €248,000 | €200,273 | -€47,727 | -19.2% |
| Financial charges | 65/66B | €3,551 | €3,049 | -€502 | -14.1% |
| Recurring financial charges | 65 | €3,551 | €3,049 | -€502 | -14.1% |
| Profit (loss) for the period before taxes | 9903 | €370,630 | €317,968 | -€52,662 | -14.2% |
| Income taxes | 67/77 | €50,864 | €46,993 | -€3,871 | -7.6% |
| Profit (loss) for the period | 9904 | €319,766 | €270,975 | -€48,791 | -15.3% |
| Profit (loss) for the period to be appropriated | 9905 | €319,766 | €270,975 | -€48,791 | -15.3% |
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 18 October 2026 via checked.be.