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VIBEX.BE: 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.

What changed

VIBEX.BE

BE 0800.617.412
NACE 47.110, Non-specialised retail sale with food, beverages or tobacco predominating
fiscal year 2023 against 2024filed annual accounts (NBB)
Net result for the year
-€8,666
2023 · €3,094-€11,761
Equity
-€4,572
2023 · €4,094-€8,666
Cash
€26,379
2023 · €9,444+€16,935
Balance sheet total
€102,922
2023 · €22,719+€80,203

Largest movements

2023 to 2024
Assets
  • Stocks and contracts +€69,409

    up €69,409 (+1131.5%), from €6,134 to €75,543

  • Cash +€16,935

    up €16,935 (+179.3%), from €9,444 to €26,379

    mainly Other debts (+€44,703) and Tax, wage and social debts (+€36,294)

  • Receivables within one year -€6,141

    down €6,141 (-86.0%), from €7,141 to €1,000

Equity and liabilities
  • Other debts +€44,703

    new in 2024: €44,703

  • Tax, wage and social debts +€36,294

    new in 2024: €36,294

    of which Remuneration and social security: +€32,342

  • Profit (loss) carried forward -€8,666

    down €8,666, from €3,094 to -€5,572

  • Trade debts +€7,873

    up €7,873 (+42.3%), from €18,624 to €26,497

Income statement
  • Turnover +€362,185

    up €362,185 (+53.2%), from €680,811 to €1.0m

  • Purchases and services +€348,681

    up €348,681 (+54.0%), from €645,329 to €994,010

  • Staff costs +€28,133

    up €28,133 (+111.3%), from €25,282 to €53,415

  • Gross operating margin +€13,495

    up €13,495 (+38.0%), from €35,492 to €48,986

From the 2023 result to the 2024 result

effect on the 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.

Result 2023 €3,094
Gross operating margin +€13,495
Staff costs -€28,133
Other operating charges +€1,474
Financial charges +€1,404
Result 2024 -€8,666

Cash bridge derived

cash 2023 to 2024

Derived from the 2023 and 2024 balance sheets and the 2024 result: not a filed cash-flow statement. It shows where the money came from and went.

From operations +€16,935
Investment €0
Financing €0
Cash 2023 €9,444
Net result for the year -€8,666
Stocks and contracts -€69,409
Receivables within one year +€6,141
Trade debts +€7,873
Tax, wage and social debts +€36,294
Other debts +€44,703
Cash 2024 €26,379
Every line side by side 30 lines
Line Code 2023 2024 Change %
Total assets 20/58 €22,719 €102,922 +€80,203 +353.0%
Current assets 29/58 €22,719 €102,922 +€80,203 +353.0%
Stocks and contracts in progress 3 €6,134 €75,543 +€69,409 +1131.5%
Stocks 30/36 €6,134 €75,543 +€69,409 +1131.5%
Amounts receivable within one year 40/41 €7,141 €1,000 -€6,141 -86.0%
Other amounts receivable 41 €7,141 €1,000 -€6,141 -86.0%
Cash at bank and in hand 54/58 €9,444 €26,379 +€16,935 +179.3%
Total equity and liabilities 10/49 €22,719 €102,922 +€80,203 +353.0%
Equity 10/15 €4,094 -€4,572 -€8,666
Contributions 10/11 €1,000 €1,000 = 0.0%
Profit (loss) carried forward 14 €3,094 -€5,572 -€8,666
Amounts payable 17/49 €18,624 €107,494 +€88,870 +477.2%
Amounts payable within one year 42/48 €18,624 €107,494 +€88,870 +477.2%
Trade debts 44 €18,624 €26,497 +€7,873 +42.3%
Suppliers 440/4 €18,624 €26,497 +€7,873 +42.3%
Taxes, remuneration and social security 45 - €36,294 +€36,294
Taxes 450/3 - €3,952 +€3,952
Remuneration and social security 454/9 - €32,342 +€32,342
Other amounts payable 47/48 - €44,703 +€44,703
Turnover 70 €680,811 €1,042,996 +€362,185 +53.2%
Goods, raw materials, services and sundry goods 60/61 €645,329 €994,010 +€348,681 +54.0%
Remuneration, social security and pensions 62 €25,282 €53,415 +€28,133 +111.3%
Other operating charges 640/8 €1,660 €186 -€1,474 -88.8%
Gross operating margin 9900 €35,492 €48,986 +€13,495 +38.0%
Operating profit (loss) 9901 €8,551 -€4,614 -€13,165
Financial charges 65/66B €5,456 €4,052 -€1,404 -25.7%
Recurring financial charges 65 €5,456 €4,052 -€1,404 -25.7%
Profit (loss) for the period before taxes 9903 €3,094 -€8,666 -€11,761
Profit (loss) for the period 9904 €3,094 -€8,666 -€11,761
Profit (loss) for the period to be appropriated 9905 €3,094 -€8,666 -€11,761

Source: filed annual accounts (NBB), fiscal years ended 31 December 2023 and 31 December 2024. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 30 September 2026 via checked.be.