VIDA: 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.
VIDA
Largest movements
- Receivables within one year -€53,593
down €53,593 (-81.1%), from €66,056 to €12,464
of which Other amounts receivable: -€39,548
- Cash -€16,536
down €16,536 (-12.8%), from €129,026 to €112,490
mainly Other debts (-€108,176) and Trade debts (-€3,972)
- Current investments -€13,729
down €13,729 (-22.9%), from €60,054 to €46,325
- Deferred charges and accrued income -€4,145
down €4,145 (-99.6%), from €4,163 to €18
- Other debts -€108,176
down €108,176 (-42.8%), from €252,569 to €144,393
- Tax, wage and social debts +€24,130
up €24,130 (+43.9%), from €54,979 to €79,109
of which Taxes: +€25,367
- Trade debts -€3,972
down €3,972 (-36.8%), from €10,803 to €6,831
- Gross operating margin -€97,537
down €97,537 (-94.1%), from €103,675 to €6,138
- Taxes -€11,048
down €11,048 (-42.0%), from €26,313 to €15,265
- Depreciation -€8,089
down €8,089 (-95.1%), from €8,510 to €420
- Financial income +€1,552
up €1,552 (+14.1%), from €11,030 to €12,582
- Other operating charges +€1,143
up €1,143 (+112.2%), from €1,019 to €2,163
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 | €323,919 | €235,496 | -€88,423 | -27.3% |
| Fixed assets | 21/28 | €64,620 | €64,200 | -€420 | -0.7% |
| Tangible fixed assets | 22/27 | €420 | €0 | -€420 | -100.0% |
| Furniture and vehicles | 24 | €420 | €0 | -€420 | -100.0% |
| Financial fixed assets | 28 | €64,200 | €64,200 | = | 0.0% |
| Current assets | 29/58 | €259,299 | €171,296 | -€88,003 | -33.9% |
| Amounts receivable within one year | 40/41 | €66,056 | €12,464 | -€53,593 | -81.1% |
| Trade receivables | 40 | €21,950 | €7,905 | -€14,045 | -64.0% |
| Other amounts receivable | 41 | €44,106 | €4,558 | -€39,548 | -89.7% |
| Current investments | 50/53 | €60,054 | €46,325 | -€13,729 | -22.9% |
| Cash at bank and in hand | 54/58 | €129,026 | €112,490 | -€16,536 | -12.8% |
| Deferred charges and accrued income | 490/1 | €4,163 | €18 | -€4,145 | -99.6% |
| Total equity and liabilities | 10/49 | €323,919 | €235,496 | -€88,423 | -27.3% |
| Equity | 10/15 | €5,000 | €5,018 | +€18 | +0.4% |
| Contributions | 10/11 | €5,000 | €5,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €0 | €18 | +€18 | |
| Amounts payable | 17/49 | €318,919 | €230,478 | -€88,441 | -27.7% |
| Amounts payable after more than one year | 17 | €0 | - | = | |
| Financial debts | 170/4 | €0 | - | = | |
| Amounts payable within one year | 42/48 | €318,919 | €230,333 | -€88,586 | -27.8% |
| Current portion of amounts payable after more than one year | 42 | €567 | €0 | -€567 | -100.0% |
| Trade debts | 44 | €10,803 | €6,831 | -€3,972 | -36.8% |
| Suppliers | 440/4 | €10,803 | €6,831 | -€3,972 | -36.8% |
| Taxes, remuneration and social security | 45 | €54,979 | €79,109 | +€24,130 | +43.9% |
| Taxes | 450/3 | €53,742 | €79,109 | +€25,367 | +47.2% |
| Remuneration and social security | 454/9 | €1,237 | €0 | -€1,237 | -100.0% |
| Other amounts payable | 47/48 | €252,569 | €144,393 | -€108,176 | -42.8% |
| Accrued charges and deferred income | 492/3 | €0 | €145 | +€145 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €8,510 | €420 | -€8,089 | -95.1% |
| Other operating charges | 640/8 | €1,019 | €2,163 | +€1,143 | +112.2% |
| Gross operating margin | 9900 | €103,675 | €6,138 | -€97,537 | -94.1% |
| Operating profit (loss) | 9901 | €94,146 | €3,555 | -€90,591 | -96.2% |
| Financial income | 75/76B | €11,030 | €12,582 | +€1,552 | +14.1% |
| Recurring financial income | 75 | €11,030 | €12,582 | +€1,552 | +14.1% |
| Financial charges | 65/66B | €703 | €854 | +€151 | +21.5% |
| Recurring financial charges | 65 | €703 | €854 | +€151 | +21.5% |
| Profit (loss) for the period before taxes | 9903 | €104,474 | €15,284 | -€89,190 | -85.4% |
| Income taxes | 67/77 | €26,313 | €15,265 | -€11,048 | -42.0% |
| Profit (loss) for the period | 9904 | €78,161 | €18 | -€78,142 | -100.0% |
| Profit (loss) for the period to be appropriated | 9905 | €78,161 | €18 | -€78,142 | -100.0% |
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 9 October 2026 via checked.be.