Vibio: 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.
Vibio
Largest movements
- Receivables after one year -€110,000
down €110,000 (-56.2%), from €195,800 to €85,800
- Tangible fixed assets -€43,807
down €43,807 (-3.0%), from €1.4m to €1.4m
of which Land and buildings: -€77,526
- Cash +€31,090
up €31,090 (+1541.1%), from €2,017 to €33,107
mainly Receivables after one year (+€110,000) and Depreciation (+€97,651)
- Debts after one year -€112,000
down €112,000 (-23.1%), from €484,167 to €372,166
- Profit (loss) carried forward -€56,532
down €56,532 (-6.6%), from -€855,944 to -€912,476
- Current portion of long-term debt +€33,438
up €33,438 (+27.3%), from €122,500 to €155,938
- Financial charges -€1.2m
down €1.2m (-99.1%), from €1.3m to €11,470
- Gross operating margin +€130,969
up €130,969, from -€72,692 to €58,277
- Taxes +€10,096
up €10,096, from -€9,102 to €994
- Financial income -€5,777
down €5,777 (-42.4%), from €13,614 to €7,836
- Depreciation +€4,391
up €4,391 (+4.7%), from €93,260 to €97,651
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 | €1,781,089 | €1,657,696 | -€123,393 | -6.9% |
| Fixed assets | 21/28 | €1,442,905 | €1,399,098 | -€43,807 | -3.0% |
| Tangible fixed assets | 22/27 | €1,442,905 | €1,399,098 | -€43,807 | -3.0% |
| Land and buildings | 22 | €1,367,877 | €1,290,351 | -€77,526 | -5.7% |
| Plant, machinery and equipment | 23 | €1,479 | €944 | -€534 | -36.1% |
| Furniture and vehicles | 24 | €71,880 | €106,132 | +€34,253 | +47.7% |
| Other tangible fixed assets | 26 | €1,670 | €1,670 | = | 0.0% |
| Current assets | 29/58 | €338,184 | €258,598 | -€79,586 | -23.5% |
| Amounts receivable after more than one year | 29 | €195,800 | €85,800 | -€110,000 | -56.2% |
| Other amounts receivable | 291 | €195,800 | €85,800 | -€110,000 | -56.2% |
| Amounts receivable within one year | 40/41 | €119,139 | €112,520 | -€6,619 | -5.6% |
| Trade receivables | 40 | €76,872 | €111,698 | +€34,825 | +45.3% |
| Other amounts receivable | 41 | €42,267 | €822 | -€41,445 | -98.1% |
| Current investments | 50/53 | €0 | - | = | |
| Cash at bank and in hand | 54/58 | €2,017 | €33,107 | +€31,090 | +1541.1% |
| Deferred charges and accrued income | 490/1 | €21,228 | €27,171 | +€5,944 | +28.0% |
| Total equity and liabilities | 10/49 | €1,781,089 | €1,657,696 | -€123,393 | -6.9% |
| Equity | 10/15 | €1,079,356 | €1,022,824 | -€56,532 | -5.2% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €1,916,700 | €1,916,700 | = | 0.0% |
| Non-distributable reserves | 130/1 | €0 | - | = | |
| Reserves not available under the articles | 1311 | €0 | - | = | |
| Tax-exempt reserves | 132 | €0 | - | = | |
| Distributable reserves | 133 | €1,916,700 | €1,916,700 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€855,944 | -€912,476 | -€56,532 | -6.6% |
| Amounts payable | 17/49 | €701,733 | €634,872 | -€66,861 | -9.5% |
| Amounts payable after more than one year | 17 | €484,167 | €372,166 | -€112,000 | -23.1% |
| Financial debts | 170/4 | €484,167 | €372,166 | -€112,000 | -23.1% |
| Amounts payable within one year | 42/48 | €217,567 | €262,705 | +€45,139 | +20.7% |
| Current portion of amounts payable after more than one year | 42 | €122,500 | €155,938 | +€33,438 | +27.3% |
| Trade debts | 44 | €95,067 | €99,724 | +€4,657 | +4.9% |
| Suppliers | 440/4 | €95,067 | €99,724 | +€4,657 | +4.9% |
| Advances received on contracts in progress | 46 | - | €6,050 | +€6,050 | |
| Taxes, remuneration and social security | 45 | - | €994 | +€994 | |
| Taxes | 450/3 | - | €994 | +€994 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €93,260 | €97,651 | +€4,391 | +4.7% |
| Other operating charges | 640/8 | €11,190 | €12,531 | +€1,340 | +12.0% |
| Gross operating margin | 9900 | -€72,692 | €58,277 | +€130,969 | |
| Operating profit (loss) | 9901 | -€177,142 | -€51,905 | +€125,237 | +70.7% |
| Financial income | 75/76B | €13,614 | €7,836 | -€5,777 | -42.4% |
| Recurring financial income | 75 | €13,614 | €7,836 | -€5,777 | -42.4% |
| Financial charges | 65/66B | €1,254,828 | €11,470 | -€1.2m | -99.1% |
| Recurring financial charges | 65 | €1,254,828 | €11,470 | -€1.2m | -99.1% |
| Profit (loss) for the period before taxes | 9903 | -€1,418,357 | -€55,538 | +€1.4m | +96.1% |
| Income taxes | 67/77 | -€9,102 | €994 | +€10,096 | |
| Profit (loss) for the period | 9904 | -€1,409,255 | -€56,532 | +€1.4m | +96.0% |
| Transfer from tax-exempt reserves | 789 | €231,400 | €0 | -€231,400 | -100.0% |
| Profit (loss) for the period to be appropriated | 9905 | -€1,177,855 | -€56,532 | +€1.1m | +95.2% |
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.