VIBOCAR: 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.
VIBOCAR
Largest movements
- Receivables within one year +€34,136
up €34,136 (+40.9%), from €83,502 to €117,638
of which Trade receivables: +€27,942
- Deferred charges and accrued income -€32,331
down €32,331 (-90.2%), from €35,831 to €3,500
- Stocks and contracts -€10,667
down €10,667 (-62.2%), from €17,137 to €6,470
- Tangible fixed assets +€7,830
up €7,830, from €0 to €7,830
- Cash +€4,208
up €4,208 (+1416.3%), from €297 to €4,505
mainly Deferred charges and accrued income (+€32,331) and Trade debts (+€21,864)
- Profit (loss) carried forward -€51,301
down €51,301, from €14,615 to -€36,686
- Trade debts +€21,864
up €21,864 (+39.4%), from €55,550 to €77,414
- Advances received +€20,794
up €20,794 (+476.0%), from €4,369 to €25,163
- Accrued charges and deferred income +€8,355
new in 2024: €8,355
- Short-term financial debts -€6,542
down €6,542 (-47.1%), from €13,875 to €7,333
- Gross operating margin -€81,928
down €81,928, from €43,595 to -€38,333
- Taxes -€2,552
down €2,552 (-94.3%), from €2,706 to €153
- Other operating charges -€1,514
down €1,514 (-49.1%), from €3,082 to €1,569
- Financial charges +€464
up €464 (+12.3%), from €3,760 to €4,224
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 | €137,655 | €140,832 | +€3,177 | +2.3% |
| Fixed assets | 21/28 | €888 | €8,718 | +€7,830 | +881.8% |
| Tangible fixed assets | 22/27 | €0 | €7,830 | +€7,830 | |
| Furniture and vehicles | 24 | €0 | €7,830 | +€7,830 | |
| Financial fixed assets | 28 | €888 | €888 | = | 0.0% |
| Current assets | 29/58 | €136,767 | €132,114 | -€4,653 | -3.4% |
| Amounts receivable after more than one year | 29 | €0 | - | = | |
| Other amounts receivable | 291 | €0 | - | = | |
| Stocks and contracts in progress | 3 | €17,137 | €6,470 | -€10,667 | -62.2% |
| Stocks | 30/36 | €17,137 | €6,470 | -€10,667 | -62.2% |
| Amounts receivable within one year | 40/41 | €83,502 | €117,638 | +€34,136 | +40.9% |
| Trade receivables | 40 | €83,250 | €111,192 | +€27,942 | +33.6% |
| Other amounts receivable | 41 | €252 | €6,446 | +€6,195 | +2462.8% |
| Cash at bank and in hand | 54/58 | €297 | €4,505 | +€4,208 | +1416.3% |
| Deferred charges and accrued income | 490/1 | €35,831 | €3,500 | -€32,331 | -90.2% |
| Total equity and liabilities | 10/49 | €137,655 | €140,832 | +€3,177 | +2.3% |
| Equity | 10/15 | €54,676 | €3,375 | -€51,301 | -93.8% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €21,461 | €21,461 | = | 0.0% |
| Non-distributable reserves | 130/1 | €1,461 | €1,461 | = | 0.0% |
| Reserves not available under the articles | 1311 | €1,461 | €1,461 | = | 0.0% |
| Distributable reserves | 133 | €20,000 | €20,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €14,615 | -€36,686 | -€51,301 | |
| Amounts payable | 17/49 | €82,979 | €137,457 | +€54,478 | +65.7% |
| Amounts payable after more than one year | 17 | - | €3,209 | +€3,209 | |
| Financial debts | 170/4 | - | €3,209 | +€3,209 | |
| Amounts payable within one year | 42/48 | €82,979 | €125,893 | +€42,914 | +51.7% |
| Current portion of amounts payable after more than one year | 42 | - | €3,692 | +€3,692 | |
| Financial debts | 43 | €13,875 | €7,333 | -€6,542 | -47.1% |
| Credit institutions | 430/8 | €13,875 | €7,333 | -€6,542 | -47.1% |
| Trade debts | 44 | €55,550 | €77,414 | +€21,864 | +39.4% |
| Suppliers | 440/4 | €55,550 | €77,414 | +€21,864 | +39.4% |
| Advances received on contracts in progress | 46 | €4,369 | €25,163 | +€20,794 | +476.0% |
| Taxes, remuneration and social security | 45 | €9,184 | €12,290 | +€3,106 | +33.8% |
| Taxes | 450/3 | €9,184 | €12,290 | +€3,106 | +33.8% |
| Other amounts payable | 47/48 | €0 | - | = | |
| Accrued charges and deferred income | 492/3 | - | €8,355 | +€8,355 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €0 | €248 | +€248 | |
| Write-downs on stocks, contracts in progress and trade receivables: additions (reversals) | 631/4 | €5,865 | €5,865 | = | 0.0% |
| Other operating charges | 640/8 | €3,082 | €1,569 | -€1,514 | -49.1% |
| Non-recurring operating charges | 66A | €7,302 | €976 | -€6,326 | -86.6% |
| Gross operating margin | 9900 | €43,595 | -€38,333 | -€81,928 | |
| Operating profit (loss) | 9901 | €27,345 | -€46,991 | -€74,336 | |
| Financial income | 75/76B | €1 | €67 | +€67 | +13374.0% |
| Recurring financial income | 75 | €1 | €67 | +€67 | +13374.0% |
| Financial charges | 65/66B | €3,760 | €4,224 | +€464 | +12.3% |
| Recurring financial charges | 65 | €3,760 | €4,224 | +€464 | +12.3% |
| Profit (loss) for the period before taxes | 9903 | €23,586 | -€51,147 | -€74,733 | |
| Income taxes | 67/77 | €2,706 | €153 | -€2,552 | -94.3% |
| Profit (loss) for the period | 9904 | €20,880 | -€51,301 | -€72,181 | |
| Profit (loss) for the period to be appropriated | 9905 | €20,880 | -€51,301 | -€72,181 |
Source: filed annual accounts (NBB), fiscal years ended 31 December 2023 and 31 December 2024. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 29 September 2026 via checked.be.