VIBO CONSULTING: 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 CONSULTING
Largest movements
- Cash +€36,813
up €36,813 (+60.8%), from €60,503 to €97,317
mainly Net result for the year (+€54,110) and Depreciation (+€1,449)
- Receivables within one year +€4,502
up €4,502 (+14.6%), from €30,773 to €35,275
of which Other amounts receivable: +€21,118
- Reserves +€46,967
up €46,967 (+59.9%), from €78,396 to €125,363
- Tax, wage and social debts -€5,125
down €5,125 (-38.0%), from €13,477 to €8,352
- Gross operating margin +€5,443
up €5,443 (+8.3%), from €65,436 to €70,879
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.
Derived cash bridge
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 | €96,652 | €137,298 | +€40,646 | +42.1% |
| Fixed assets | 21/28 | €1,694 | €2,343 | +€649 | +38.3% |
| Tangible fixed assets | 22/27 | €1,694 | €2,343 | +€649 | +38.3% |
| Plant, machinery and equipment | 23 | €1,694 | €2,343 | +€649 | +38.3% |
| Current assets | 29/58 | €94,958 | €134,955 | +€39,997 | +42.1% |
| Amounts receivable within one year | 40/41 | €30,773 | €35,275 | +€4,502 | +14.6% |
| Trade receivables | 40 | €30,773 | €14,157 | -€16,616 | -54.0% |
| Other amounts receivable | 41 | - | €21,118 | +€21,118 | |
| Cash at bank and in hand | 54/58 | €60,503 | €97,317 | +€36,813 | +60.8% |
| Deferred charges and accrued income | 490/1 | €3,681 | €2,363 | -€1,318 | -35.8% |
| Total equity and liabilities | 10/49 | €96,652 | €137,298 | +€40,646 | +42.1% |
| Equity | 10/15 | €81,396 | €128,363 | +€46,967 | +57.7% |
| Contributions | 10/11 | €3,000 | €3,000 | = | 0.0% |
| Reserves | 13 | €78,396 | €125,363 | +€46,967 | +59.9% |
| Distributable reserves | 133 | €78,396 | €125,363 | +€46,967 | +59.9% |
| Profit (loss) carried forward | 14 | - | €0 | = | |
| Amounts payable | 17/49 | €15,256 | €8,936 | -€6,321 | -41.4% |
| Amounts payable within one year | 42/48 | €15,256 | €8,936 | -€6,321 | -41.4% |
| Trade debts | 44 | €1,779 | €583 | -€1,196 | -67.2% |
| Suppliers | 440/4 | €1,779 | €583 | -€1,196 | -67.2% |
| Taxes, remuneration and social security | 45 | €13,477 | €8,352 | -€5,125 | -38.0% |
| Taxes | 450/3 | €13,477 | €8,352 | -€5,125 | -38.0% |
| Other amounts payable | 47/48 | €0 | - | = | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €1,190 | €1,449 | +€259 | +21.8% |
| Other operating charges | 640/8 | €496 | €767 | +€271 | +54.6% |
| Gross operating margin | 9900 | €65,436 | €70,879 | +€5,443 | +8.3% |
| Operating profit (loss) | 9901 | €63,750 | €68,663 | +€4,913 | +7.7% |
| Financial income | 75/76B | €0 | €517 | +€517 | |
| Recurring financial income | 75 | €0 | €517 | +€517 | |
| Financial charges | 65/66B | €2,670 | €2,344 | -€326 | -12.2% |
| Recurring financial charges | 65 | €2,670 | €2,344 | -€326 | -12.2% |
| Profit (loss) for the period before taxes | 9903 | €61,080 | €66,836 | +€5,756 | +9.4% |
| Income taxes | 67/77 | €13,146 | €12,726 | -€420 | -3.2% |
| Profit (loss) for the period | 9904 | €47,934 | €54,110 | +€6,176 | +12.9% |
| Profit (loss) for the period to be appropriated | 9905 | €47,934 | €54,110 | +€6,176 | +12.9% |
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 14 October 2026 via checked.be.