VIBEK: 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.
VIBEK
Largest movements
- Receivables within one year +€3,681
up €3,681 (+17.9%), from €20,545 to €24,226
of which Trade receivables: +€7,753
- Cash +€248
up €248 (+437.5%), from €57 to €305
mainly Net result for the year (+€14,205)
- Profit (loss) carried forward +€14,205
up €14,205 (+57.3%), from -€24,773 to -€10,568
- Other debts -€5,733
down €5,733 (-58.2%), from €9,844 to €4,111
- Tax, wage and social debts -€4,425
no longer reported in 2025 (was €4,425)
- Gross operating margin -€31,792
down €31,792 (-68.2%), from €46,640 to €14,848
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 | €20,601 | €24,531 | +€3,929 | +19.1% |
| Current assets | 29/58 | €20,601 | €24,531 | +€3,929 | +19.1% |
| Amounts receivable within one year | 40/41 | €20,545 | €24,226 | +€3,681 | +17.9% |
| Trade receivables | 40 | €197 | €7,950 | +€7,753 | +3940.7% |
| Other amounts receivable | 41 | €20,348 | €16,276 | -€4,072 | -20.0% |
| Cash at bank and in hand | 54/58 | €57 | €305 | +€248 | +437.5% |
| Total equity and liabilities | 10/49 | €20,601 | €24,531 | +€3,929 | +19.1% |
| Equity | 10/15 | €6,214 | €20,419 | +€14,205 | +228.6% |
| Contributions | 10/11 | €30,987 | €30,987 | = | 0.0% |
| Contributions outside capital | 11 | €30,987 | €30,987 | = | 0.0% |
| Other | 1109/19 | €30,987 | €30,987 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€24,773 | -€10,568 | +€14,205 | +57.3% |
| Amounts payable | 17/49 | €14,388 | €4,111 | -€10,276 | -71.4% |
| Amounts payable within one year | 42/48 | €14,388 | €4,111 | -€10,276 | -71.4% |
| Trade debts | 44 | €118 | - | -€118 | |
| Suppliers | 440/4 | €118 | - | -€118 | |
| Taxes, remuneration and social security | 45 | €4,425 | - | -€4,425 | |
| Taxes | 450/3 | €4,425 | - | -€4,425 | |
| Other amounts payable | 47/48 | €9,844 | €4,111 | -€5,733 | -58.2% |
| Other operating charges | 640/8 | €315 | €313 | -€3 | -0.9% |
| Gross operating margin | 9900 | €46,640 | €14,848 | -€31,792 | -68.2% |
| Operating profit (loss) | 9901 | €46,325 | €14,535 | -€31,790 | -68.6% |
| Financial income | 75/76B | - | €0 | +€0 | |
| Recurring financial income | 75 | - | €0 | +€0 | |
| Financial charges | 65/66B | €230 | €330 | +€100 | +43.5% |
| Recurring financial charges | 65 | €230 | €330 | +€100 | +43.5% |
| Profit (loss) for the period before taxes | 9903 | €46,095 | €14,205 | -€31,889 | -69.2% |
| Profit (loss) for the period | 9904 | €46,095 | €14,205 | -€31,889 | -69.2% |
| Profit (loss) for the period to be appropriated | 9905 | €46,095 | €14,205 | -€31,889 | -69.2% |
Source: filed annual accounts (NBB), financial years ended 30 June 2024 and 30 June 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 12 October 2026 via checked.be.