VIDA-BOUW: 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-BOUW
Largest movements
- Receivables after one year +€20,000
up €20,000 (+133%), from €15,000 to €35,000
- Receivables within one year -€17,323
down €17,323 (-89.8%), from €19,280 to €1,957
of which Trade receivables: -€10,036
- Cash -€17,162
down €17,162 (-53.5%), from €32,068 to €14,906
mainly Contributions, distributions and other (-€32,500) and Debts after one year (-€21,029)
- Stocks and contracts -€9,750
down €9,750 (-55.7%), from €17,500 to €7,750
of which Contracts in progress: -€5,000
- Tangible fixed assets -€9,151
down €9,151 (-36.1%), from €25,324 to €16,173
of which Plant, machinery and equipment: -€8,630
- Reserves -€32,500
down €32,500 (-57.0%), from €57,000 to €24,500
- Other debts +€29,291
up €29,291 (+477%), from €6,139 to €35,431
- Debts after one year -€21,029
down €21,029 (-81.9%), from €25,682 to €4,653
- Tax, wage and social debts -€7,517
no longer reported in 2025 (was €7,517)
- Profit (loss) carried forward +€4,106
up €4,106 (+15.9%), from -€25,845 to -€21,739
- Staff costs -€42,729
no longer reported in 2025 (was €42,729)
- Gross operating margin -€19,953
down €19,953 (-42.7%), from €46,757 to €26,803
- Write-downs +€4,824
up €4,824 (+100%), from €4,824 to €9,647
- Financial charges -€2,183
down €2,183 (-59.0%), from €3,702 to €1,519
- Depreciation -€2,173
down €2,173 (-18.2%), from €11,948 to €9,775
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 | €112,172 | €77,286 | -€34,886 | -31.1% |
| Fixed assets | 21/28 | €25,324 | €16,173 | -€9,151 | -36.1% |
| Tangible fixed assets | 22/27 | €25,324 | €16,173 | -€9,151 | -36.1% |
| Plant, machinery and equipment | 23 | €21,320 | €12,690 | -€8,630 | -40.5% |
| Other tangible fixed assets | 26 | €4,004 | €3,483 | -€521 | -13.0% |
| Current assets | 29/58 | €86,848 | €61,113 | -€25,735 | -29.6% |
| Amounts receivable after more than one year | 29 | €15,000 | €35,000 | +€20,000 | +133% |
| Other amounts receivable | 291 | €15,000 | €35,000 | +€20,000 | +133% |
| Stocks and contracts in progress | 3 | €17,500 | €7,750 | -€9,750 | -55.7% |
| Stocks | 30/36 | €7,500 | €2,750 | -€4,750 | -63.3% |
| Contracts in progress | 37 | €10,000 | €5,000 | -€5,000 | -50.0% |
| Amounts receivable within one year | 40/41 | €19,280 | €1,957 | -€17,323 | -89.8% |
| Trade receivables | 40 | €11,587 | €1,551 | -€10,036 | -86.6% |
| Other amounts receivable | 41 | €7,693 | €406 | -€7,287 | -94.7% |
| Cash at bank and in hand | 54/58 | €32,068 | €14,906 | -€17,162 | -53.5% |
| Deferred charges and accrued income | 490/1 | €3,000 | €1,500 | -€1,500 | -50.0% |
| Total equity and liabilities | 10/49 | €112,172 | €77,286 | -€34,886 | -31.1% |
| Equity | 10/15 | €37,355 | €8,961 | -€28,394 | -76.0% |
| Contributions | 10/11 | €6,200 | €6,200 | = | 0.0% |
| Reserves | 13 | €57,000 | €24,500 | -€32,500 | -57.0% |
| Distributable reserves | 133 | €57,000 | €24,500 | -€32,500 | -57.0% |
| Profit (loss) carried forward | 14 | -€25,845 | -€21,739 | +€4,106 | +15.9% |
| Amounts payable | 17/49 | €74,817 | €68,325 | -€6,492 | -8.7% |
| Amounts payable after more than one year | 17 | €25,682 | €4,653 | -€21,029 | -81.9% |
| Financial debts | 170/4 | €25,682 | €4,653 | -€21,029 | -81.9% |
| Amounts payable within one year | 42/48 | €49,135 | €63,253 | +€14,118 | +28.7% |
| Current portion of amounts payable after more than one year | 42 | €23,432 | €21,029 | -€2,403 | -10.3% |
| Trade debts | 44 | €10,107 | €6,793 | -€3,314 | -32.8% |
| Suppliers | 440/4 | €10,107 | €6,793 | -€3,314 | -32.8% |
| Advances received on contracts in progress | 46 | €1,940 | - | -€1,940 | |
| Taxes, remuneration and social security | 45 | €7,517 | - | -€7,517 | |
| Taxes | 450/3 | €7,517 | - | -€7,517 | |
| Other amounts payable | 47/48 | €6,139 | €35,431 | +€29,291 | +477% |
| Accrued charges and deferred income | 492/3 | - | €420 | +€420 | |
| Non-recurring operating income | 76A | €3,189 | - | -€3,189 | |
| Remuneration, social security and pensions | 62 | €42,729 | - | -€42,729 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €11,948 | €9,775 | -€2,173 | -18.2% |
| Write-downs on stocks, contracts in progress and trade receivables: additions (reversals) | 631/4 | €4,824 | €9,647 | +€4,824 | +100% |
| Other operating charges | 640/8 | €1,664 | €2,936 | +€1,272 | +76.5% |
| Gross operating margin | 9900 | €46,757 | €26,803 | -€19,953 | -42.7% |
| Operating profit (loss) | 9901 | -€14,407 | €4,445 | +€18,852 | |
| Financial income | 75/76B | €413 | €1,179 | +€767 | +186% |
| Recurring financial income | 75 | €413 | €1,179 | +€767 | +186% |
| Financial charges | 65/66B | €3,702 | €1,519 | -€2,183 | -59.0% |
| Recurring financial charges | 65 | €3,702 | €1,519 | -€2,183 | -59.0% |
| Profit (loss) for the period before taxes | 9903 | -€17,696 | €4,106 | +€21,802 | |
| Profit (loss) for the period | 9904 | -€17,696 | €4,106 | +€21,802 | |
| Profit (loss) for the period to be appropriated | 9905 | -€17,696 | €4,106 | +€21,802 |
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 19 October 2026 via checked.be.