VIBE VAPE: 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 VAPE
Largest movements
- Receivables within one year +€33,719
new in 2025: €33,719
- Tangible fixed assets +€28,093
up €28,093 (+1,686%), from €1,667 to €29,760
- Cash +€1,136
up €1,136 (+260%), from €437 to €1,572
mainly Other debts (+€30,471) and Trade debts (+€27,916)
- Other debts +€30,471
up €30,471 (+555%), from €5,492 to €35,964
- Trade debts +€27,916
up €27,916 (+17,351%), from €161 to €28,076
- Profit (loss) carried forward +€4,827
up €4,827, from -€3,756 to €1,070
- Turnover +€46,092
up €46,092 (+269%), from €17,144 to €63,236
- Purchases and services +€30,217
up €30,217 (+152%), from €19,828 to €50,044
- Gross operating margin +€15,876
up €15,876, from -€2,684 to €13,192
- Depreciation +€6,607
up €6,607 (+793%), from €833 to €7,440
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 | €3,993 | €66,942 | +€62,948 | +1,576% |
| Fixed assets | 21/28 | €1,667 | €29,760 | +€28,093 | +1,686% |
| Tangible fixed assets | 22/27 | €1,667 | €29,760 | +€28,093 | +1,686% |
| Furniture and vehicles | 24 | €1,667 | €29,760 | +€28,093 | +1,686% |
| Current assets | 29/58 | €2,327 | €37,182 | +€34,855 | +1,498% |
| Stocks and contracts in progress | 3 | €1,890 | €1,890 | = | 0.0% |
| Stocks | 30/36 | €1,890 | €1,890 | = | 0.0% |
| Amounts receivable within one year | 40/41 | - | €33,719 | +€33,719 | |
| Trade receivables | 40 | - | €33,719 | +€33,719 | |
| Cash at bank and in hand | 54/58 | €437 | €1,572 | +€1,136 | +260% |
| Total equity and liabilities | 10/49 | €3,993 | €66,942 | +€62,948 | +1,576% |
| Equity | 10/15 | -€2,256 | €2,570 | +€4,827 | |
| Contributions | 10/11 | €1,500 | €1,500 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€3,756 | €1,070 | +€4,827 | |
| Amounts payable | 17/49 | €6,249 | €64,371 | +€58,122 | +930% |
| Amounts payable within one year | 42/48 | €6,249 | €64,371 | +€58,122 | +930% |
| Trade debts | 44 | €161 | €28,076 | +€27,916 | +17,351% |
| Suppliers | 440/4 | €161 | €28,076 | +€27,916 | +17,351% |
| Taxes, remuneration and social security | 45 | €596 | €331 | -€265 | -44.5% |
| Taxes | 450/3 | €596 | €331 | -€265 | -44.5% |
| Other amounts payable | 47/48 | €5,492 | €35,964 | +€30,471 | +555% |
| Turnover | 70 | €17,144 | €63,236 | +€46,092 | +269% |
| Goods, raw materials, services and sundry goods | 60/61 | €19,828 | €50,044 | +€30,217 | +152% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €833 | €7,440 | +€6,607 | +793% |
| Other operating charges | 640/8 | €237 | €632 | +€394 | +166% |
| Gross operating margin | 9900 | -€2,684 | €13,192 | +€15,876 | |
| Operating profit (loss) | 9901 | -€3,754 | €5,120 | +€8,875 | |
| Financial charges | 65/66B | €2 | €26 | +€24 | +1,336% |
| Recurring financial charges | 65 | €2 | €26 | +€24 | +1,336% |
| Profit (loss) for the period before taxes | 9903 | -€3,756 | €5,094 | +€8,850 | |
| Income taxes | 67/77 | - | €268 | +€268 | |
| Profit (loss) for the period | 9904 | -€3,756 | €4,827 | +€8,583 | |
| Profit (loss) for the period to be appropriated | 9905 | -€3,756 | €4,827 | +€8,583 |
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 24 October 2026 via checked.be.