VIBO: 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.
VIBO
Largest movements
- Receivables after one year +€32,000
new in 2025: €32,000
- Receivables within one year -€22,035
down €22,035 (-52.8%), from €41,729 to €19,693
of which Other amounts receivable: -€32,619
- Tangible fixed assets -€12,702
down €12,702 (-36.1%), from €35,191 to €22,489
of which Furniture and vehicles: -€12,026
- Profit (loss) carried forward -€13,638
down €13,638 (-44.0%), from €31,022 to €17,385
- Trade debts -€8,639
down €8,639 (-39.3%), from €21,981 to €13,342
- Tax, wage and social debts +€6,927
up €6,927 (+70.4%), from €9,844 to €16,771
of which Remuneration and social security: +€8,179
- Debts after one year +€5,723
new in 2025: €5,723
- Current portion of long-term debt +€4,961
new in 2025: €4,961
- Turnover +€182,453
new in 2025: €182,453
- Purchases and services +€143,290
new in 2025: €143,290
- Staff costs +€40,493
new in 2025: €40,493
- Taxes -€5,637
down €5,637 (-95.7%), from €5,888 to €251
- Depreciation +€2,218
up €2,218 (+15.3%), from €14,484 to €16,702
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 | €79,348 | €77,198 | -€2,150 | -2.7% |
| Fixed assets | 21/28 | €35,441 | €22,739 | -€12,702 | -35.8% |
| Tangible fixed assets | 22/27 | €35,191 | €22,489 | -€12,702 | -36.1% |
| Plant, machinery and equipment | 23 | €1,325 | €649 | -€677 | -51.1% |
| Furniture and vehicles | 24 | €33,866 | €21,841 | -€12,026 | -35.5% |
| Financial fixed assets | 28 | €250 | €250 | = | 0.0% |
| Current assets | 29/58 | €43,906 | €54,458 | +€10,552 | +24.0% |
| Amounts receivable after more than one year | 29 | - | €32,000 | +€32,000 | |
| Other amounts receivable | 291 | - | €32,000 | +€32,000 | |
| Amounts receivable within one year | 40/41 | €41,729 | €19,693 | -€22,035 | -52.8% |
| Trade receivables | 40 | €8,846 | €19,430 | +€10,583 | +119.6% |
| Other amounts receivable | 41 | €32,882 | €264 | -€32,619 | -99.2% |
| Cash at bank and in hand | 54/58 | €2,178 | €2,765 | +€587 | +27.0% |
| Total equity and liabilities | 10/49 | €79,348 | €77,198 | -€2,150 | -2.7% |
| Equity | 10/15 | €47,522 | €33,885 | -€13,638 | -28.7% |
| Contributions | 10/11 | €1,500 | €1,500 | = | 0.0% |
| Reserves | 13 | €15,000 | €15,000 | = | 0.0% |
| Distributable reserves | 133 | €15,000 | €15,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €31,022 | €17,385 | -€13,638 | -44.0% |
| Amounts payable | 17/49 | €31,825 | €43,313 | +€11,488 | +36.1% |
| Amounts payable after more than one year | 17 | - | €5,723 | +€5,723 | |
| Financial debts | 170/4 | - | €5,723 | +€5,723 | |
| Amounts payable within one year | 42/48 | €31,825 | €37,590 | +€5,765 | +18.1% |
| Current portion of amounts payable after more than one year | 42 | - | €4,961 | +€4,961 | |
| Trade debts | 44 | €21,981 | €13,342 | -€8,639 | -39.3% |
| Suppliers | 440/4 | €21,981 | €13,342 | -€8,639 | -39.3% |
| Taxes, remuneration and social security | 45 | €9,844 | €16,771 | +€6,927 | +70.4% |
| Taxes | 450/3 | €7,344 | €6,091 | -€1,253 | -17.1% |
| Remuneration and social security | 454/9 | €2,500 | €10,679 | +€8,179 | +327.2% |
| Other amounts payable | 47/48 | - | €2,516 | +€2,516 | |
| Turnover | 70 | - | €182,453 | +€182,453 | |
| Non-recurring operating income | 76A | - | €4,923 | +€4,923 | |
| Goods, raw materials, services and sundry goods | 60/61 | - | €143,290 | +€143,290 | |
| Remuneration, social security and pensions | 62 | - | €40,493 | +€40,493 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €14,484 | €16,702 | +€2,218 | +15.3% |
| Other operating charges | 640/8 | €460 | €302 | -€158 | -34.3% |
| Gross operating margin | 9900 | €42,572 | €44,086 | +€1,514 | +3.6% |
| Operating profit (loss) | 9901 | €27,628 | -€13,411 | -€41,039 | |
| Financial income | 75/76B | €1 | €1,089 | +€1,088 | +125070.1% |
| Recurring financial income | 75 | €1 | €1,089 | +€1,088 | +125070.1% |
| Financial charges | 65/66B | €743 | €1,064 | +€321 | +43.1% |
| Recurring financial charges | 65 | €743 | €1,064 | +€321 | +43.1% |
| Profit (loss) for the period before taxes | 9903 | €26,886 | -€13,386 | -€40,272 | |
| Income taxes | 67/77 | €5,888 | €251 | -€5,637 | -95.7% |
| Profit (loss) for the period | 9904 | €20,998 | -€13,638 | -€34,635 | |
| Profit (loss) for the period to be appropriated | 9905 | €20,998 | -€13,638 | -€34,635 |
Source: filed annual accounts (NBB), fiscal years ended 31 December 2024 and 31 December 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 2 October 2026 via checked.be.