VIBEE.: 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.
VIBEE.
Largest movements
- Cash +€18,569
up €18,569 (+15.6%), from €118,958 to €137,527
mainly Depreciation (+€13,490) and Net result for the year (+€9,362)
- Receivables within one year -€5,840
down €5,840 (-38.4%), from €15,210 to €9,370
of which Trade receivables: -€12,559
- Tangible fixed assets -€5,169
down €5,169 (-29.4%), from €17,608 to €12,439
of which Furniture and vehicles: -€7,316
- Tax, wage and social debts +€8,089
up €8,089 (+113.1%), from €7,151 to €15,241
- Other debts +€7,371
up €7,371 (+901.8%), from €817 to €8,189
- Current portion of long-term debt -€7,003
down €7,003 (-82.4%), from €8,504 to €1,501
- Gross operating margin -€1,069
down €1,069 (-3.3%), from €32,676 to €31,607
- Depreciation +€892
up €892 (+7.1%), from €12,598 to €13,490
- Taxes +€411
up €411 (+5.6%), from €7,350 to €7,761
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 | €151,776 | €159,336 | +€7,560 | +5.0% |
| Fixed assets | 21/28 | €17,608 | €12,439 | -€5,169 | -29.4% |
| Tangible fixed assets | 22/27 | €17,608 | €12,439 | -€5,169 | -29.4% |
| Plant, machinery and equipment | 23 | €3,532 | €1,961 | -€1,570 | -44.5% |
| Furniture and vehicles | 24 | €14,077 | €6,761 | -€7,316 | -52.0% |
| Other tangible fixed assets | 26 | - | €3,717 | +€3,717 | |
| Current assets | 29/58 | €134,168 | €146,897 | +€12,729 | +9.5% |
| Amounts receivable within one year | 40/41 | €15,210 | €9,370 | -€5,840 | -38.4% |
| Trade receivables | 40 | €12,559 | €0 | -€12,559 | -100.0% |
| Other amounts receivable | 41 | €2,650 | €9,370 | +€6,719 | +253.5% |
| Cash at bank and in hand | 54/58 | €118,958 | €137,527 | +€18,569 | +15.6% |
| Total equity and liabilities | 10/49 | €151,776 | €159,336 | +€7,560 | +5.0% |
| Equity | 10/15 | €132,158 | €133,519 | +€1,362 | +1.0% |
| Contributions | 10/11 | €3,500 | €3,500 | = | 0.0% |
| Reserves | 13 | €128,500 | €130,000 | +€1,500 | +1.2% |
| Distributable reserves | 133 | €128,500 | €130,000 | +€1,500 | +1.2% |
| Profit (loss) carried forward | 14 | €158 | €19 | -€138 | -87.7% |
| Amounts payable | 17/49 | €19,619 | €25,817 | +€6,198 | +31.6% |
| Amounts payable after more than one year | 17 | €1,427 | €0 | -€1,427 | -100.0% |
| Financial debts | 170/4 | €1,427 | €0 | -€1,427 | -100.0% |
| Amounts payable within one year | 42/48 | €18,191 | €25,817 | +€7,625 | +41.9% |
| Current portion of amounts payable after more than one year | 42 | €8,504 | €1,501 | -€7,003 | -82.4% |
| Trade debts | 44 | €1,718 | €887 | -€831 | -48.4% |
| Suppliers | 440/4 | €1,718 | €887 | -€831 | -48.4% |
| Taxes, remuneration and social security | 45 | €7,151 | €15,241 | +€8,089 | +113.1% |
| Taxes | 450/3 | €7,151 | €15,241 | +€8,089 | +113.1% |
| Other amounts payable | 47/48 | €817 | €8,189 | +€7,371 | +901.8% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €12,598 | €13,490 | +€892 | +7.1% |
| Other operating charges | 640/8 | €525 | €531 | +€7 | +1.2% |
| Gross operating margin | 9900 | €32,676 | €31,607 | -€1,069 | -3.3% |
| Operating profit (loss) | 9901 | €19,553 | €17,585 | -€1,968 | -10.1% |
| Financial income | 75/76B | €109 | €0 | -€109 | -99.9% |
| Recurring financial income | 75 | €109 | €0 | -€109 | -99.9% |
| Financial charges | 65/66B | €536 | €463 | -€74 | -13.7% |
| Recurring financial charges | 65 | €536 | €463 | -€74 | -13.7% |
| Profit (loss) for the period before taxes | 9903 | €19,126 | €17,122 | -€2,003 | -10.5% |
| Income taxes | 67/77 | €7,350 | €7,761 | +€411 | +5.6% |
| Profit (loss) for the period | 9904 | €11,776 | €9,362 | -€2,414 | -20.5% |
| Profit (loss) for the period to be appropriated | 9905 | €11,776 | €9,362 | -€2,414 | -20.5% |
Source: filed annual accounts (NBB), fiscal years ended 30 September 2024 and 30 September 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 7 October 2026 via checked.be.