ViBo Consult: 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.
ViBo Consult
Largest movements
- Receivables within one year +€760,941
up €760,941 (+2047.4%), from €37,166 to €798,106
of which Other amounts receivable: +€778,184
- Reserves +€695,350
up €695,350 (+312.1%), from €222,817 to €918,167
- Tax, wage and social debts +€81,384
up €81,384, from €0 to €81,384
of which Taxes: +€79,534
- Accrued charges and deferred income -€24,490
down €24,490 (-100.0%), from €24,490 to €0
- Financial income +€862,780
new in 2025: €862,780
- Taxes +€77,846
up €77,846, from €0 to €77,846
- Gross operating margin -€22,200
down €22,200, from €17,740 to -€4,460
- Financial charges -€18,873
down €18,873 (-99.3%), from €19,007 to €134
of which Non-recurring financial charges: -€18,500
- Other operating charges -€281
down €281 (-62.5%), from €449 to €168
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 | €245,690 | €1,005,813 | +€760,122 | +309.4% |
| Fixed assets | 21/28 | €192,523 | €192,523 | = | 0.0% |
| Financial fixed assets | 28 | €192,523 | €192,523 | = | 0.0% |
| Current assets | 29/58 | €53,168 | €813,290 | +€760,122 | +1429.7% |
| Amounts receivable within one year | 40/41 | €37,166 | €798,106 | +€760,941 | +2047.4% |
| Trade receivables | 40 | €20,752 | €3,509 | -€17,243 | -83.1% |
| Other amounts receivable | 41 | €16,414 | €794,597 | +€778,184 | +4741.1% |
| Cash at bank and in hand | 54/58 | €12,475 | €11,656 | -€818 | -6.6% |
| Deferred charges and accrued income | 490/1 | €3,527 | €3,527 | = | 0.0% |
| Total equity and liabilities | 10/49 | €245,690 | €1,005,813 | +€760,122 | +309.4% |
| Equity | 10/15 | €221,200 | €918,267 | +€697,067 | +315.1% |
| Contributions | 10/11 | €100 | €100 | = | 0.0% |
| Reserves | 13 | €222,817 | €918,167 | +€695,350 | +312.1% |
| Distributable reserves | 133 | €222,817 | €918,167 | +€695,350 | +312.1% |
| Profit (loss) carried forward | 14 | -€1,717 | €0 | +€1,717 | |
| Amounts payable | 17/49 | €24,490 | €87,546 | +€63,056 | +257.5% |
| Amounts payable after more than one year | 17 | €0 | - | = | |
| Financial debts | 170/4 | €0 | - | = | |
| Amounts payable within one year | 42/48 | €0 | €87,546 | +€87,546 | |
| Current portion of amounts payable after more than one year | 42 | €0 | - | = | |
| Trade debts | 44 | €0 | €6,162 | +€6,162 | |
| Suppliers | 440/4 | €0 | €6,162 | +€6,162 | |
| Taxes, remuneration and social security | 45 | €0 | €81,384 | +€81,384 | |
| Taxes | 450/3 | €0 | €79,534 | +€79,534 | |
| Remuneration and social security | 454/9 | €0 | €1,850 | +€1,850 | |
| Accrued charges and deferred income | 492/3 | €24,490 | €0 | -€24,490 | -100.0% |
| Other operating charges | 640/8 | €449 | €168 | -€281 | -62.5% |
| Gross operating margin | 9900 | €17,740 | -€4,460 | -€22,200 | |
| Operating profit (loss) | 9901 | €17,291 | -€4,628 | -€21,919 | |
| Financial income | 75/76B | - | €862,780 | +€862,780 | |
| Recurring financial income | 75 | - | €862,780 | +€862,780 | |
| Financial charges | 65/66B | €19,007 | €134 | -€18,873 | -99.3% |
| Recurring financial charges | 65 | €507 | €134 | -€373 | -73.5% |
| Non-recurring financial charges | 66B | €18,500 | €0 | -€18,500 | -100.0% |
| Profit (loss) for the period before taxes | 9903 | -€1,717 | €858,017 | +€859,734 | |
| Income taxes | 67/77 | €0 | €77,846 | +€77,846 | |
| Profit (loss) for the period | 9904 | -€1,717 | €780,172 | +€781,888 | |
| Profit (loss) for the period to be appropriated | 9905 | -€1,717 | €780,172 | +€781,888 |
Source: filed annual accounts (NBB), financial years ended 31 December 2024 and 31 December 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 12 October 2026 via checked.be.