VIBI: 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.
VIBI
Largest movements
- Current investments +€38,284
up €38,284 (+146.1%), from €26,200 to €64,484
- Cash -€13,263
down €13,263 (-47.7%), from €27,829 to €14,566
mainly Contributions, distributions and other (-€88,145) and Current investments (-€38,284)
- Tangible fixed assets +€1,321
up €1,321 (+15.0%), from €8,827 to €10,148
of which Furniture and vehicles: +€2,375
- Profit (loss) carried forward +€19,573
up €19,573 (+36.1%), from €54,145 to €73,718
- Tax, wage and social debts +€7,617
up €7,617 (+183.3%), from €4,155 to €11,772
- Gross operating margin +€99,201
up €99,201 (+228.1%), from €43,485 to €142,685
- Taxes +€22,739
up €22,739 (+254.6%), from €8,933 to €31,672
From the 2023 result to the 2024 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 2023 and 2024 balance sheets and the 2024 result: not a filed cash-flow statement. It shows where the money came from and went.
Every line side by side
| Line | Code | 2023 | 2024 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €64,813 | €91,994 | +€27,181 | +41.9% |
| Fixed assets | 21/28 | €9,717 | €11,038 | +€1,321 | +13.6% |
| Intangible fixed assets | 21 | €890 | €890 | = | 0.0% |
| Tangible fixed assets | 22/27 | €8,827 | €10,148 | +€1,321 | +15.0% |
| Furniture and vehicles | 24 | €1,032 | €3,408 | +€2,375 | +230.1% |
| Other tangible fixed assets | 26 | €7,795 | €6,740 | -€1,054 | -13.5% |
| Current assets | 29/58 | €55,096 | €80,956 | +€25,860 | +46.9% |
| Amounts receivable within one year | 40/41 | €1,067 | €1,353 | +€286 | +26.8% |
| Trade receivables | 40 | - | €840 | +€840 | |
| Other amounts receivable | 41 | €1,067 | €514 | -€553 | -51.8% |
| Current investments | 50/53 | €26,200 | €64,484 | +€38,284 | +146.1% |
| Cash at bank and in hand | 54/58 | €27,829 | €14,566 | -€13,263 | -47.7% |
| Deferred charges and accrued income | 490/1 | - | €553 | +€553 | |
| Total equity and liabilities | 10/49 | €64,813 | €91,994 | +€27,181 | +41.9% |
| Equity | 10/15 | €59,145 | €78,718 | +€19,573 | +33.1% |
| Contributions | 10/11 | €5,000 | €5,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €54,145 | €73,718 | +€19,573 | +36.1% |
| Amounts payable | 17/49 | €5,668 | €13,276 | +€7,609 | +134.2% |
| Amounts payable within one year | 42/48 | €5,668 | €13,276 | +€7,609 | +134.2% |
| Trade debts | 44 | €1,513 | €951 | -€562 | -37.1% |
| Suppliers | 440/4 | €1,513 | €951 | -€562 | -37.1% |
| Taxes, remuneration and social security | 45 | €4,155 | €11,772 | +€7,617 | +183.3% |
| Taxes | 450/3 | €4,155 | €11,772 | +€7,617 | +183.3% |
| Other amounts payable | 47/48 | - | €553 | +€553 | |
| Non-recurring operating income | 76A | - | €151 | +€151 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €1,957 | €2,362 | +€405 | +20.7% |
| Other operating charges | 640/8 | €521 | €860 | +€339 | +65.0% |
| Non-recurring operating charges | 66A | €590 | - | -€590 | |
| Gross operating margin | 9900 | €43,485 | €142,685 | +€99,201 | +228.1% |
| Operating profit (loss) | 9901 | €40,416 | €139,463 | +€99,047 | +245.1% |
| Financial charges | 65/66B | €119 | €74 | -€46 | -38.2% |
| Recurring financial charges | 65 | €119 | €74 | -€46 | -38.2% |
| Profit (loss) for the period before taxes | 9903 | €40,297 | €139,390 | +€99,092 | +245.9% |
| Income taxes | 67/77 | €8,933 | €31,672 | +€22,739 | +254.6% |
| Profit (loss) for the period | 9904 | €31,365 | €107,718 | +€76,353 | +243.4% |
| Profit (loss) for the period to be appropriated | 9905 | €31,365 | €107,718 | +€76,353 | +243.4% |
Source: filed annual accounts (NBB), financial years ended 31 December 2023 and 31 December 2024. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 9 October 2026 via checked.be.