VIDAFAR: 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.
VIDAFAR
Largest movements
- Tangible fixed assets +€711,204
up €711,204 (+112%), from €634,095 to €1.3m
of which Furniture and vehicles: +€567,611
- Cash +€36,314
up €36,314 (+42.5%), from €85,460 to €121,774
mainly Debts after one year (+€740,659) and Depreciation (+€93,918)
- Debts after one year +€740,659
up €740,659 (+122%), from €605,010 to €1.3m
of which Financial debts: +€740,659
- Gross operating margin +€80,008
up €80,008 (+31.9%), from €251,126 to €331,134
- Depreciation +€61,494
up €61,494 (+190%), from €32,424 to €93,918
- Financial charges +€15,230
up €15,230 (+59.4%), from €25,628 to €40,858
- Staff costs -€7,774
down €7,774 (-4.0%), from €196,365 to €188,591
- Other operating charges +€3,849
up €3,849 (+150%), from €2,573 to €6,422
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 | €1,644,334 | €2,395,323 | +€750,988 | +45.7% |
| Fixed assets | 21/28 | €639,095 | €1,350,299 | +€711,204 | +111% |
| Tangible fixed assets | 22/27 | €634,095 | €1,345,299 | +€711,204 | +112% |
| Land and buildings | 22 | €598,645 | €740,231 | +€141,586 | +23.7% |
| Plant, machinery and equipment | 23 | €2,367 | €4,374 | +€2,007 | +84.8% |
| Furniture and vehicles | 24 | €33,082 | €600,693 | +€567,611 | +1,716% |
| Financial fixed assets | 28 | €5,000 | €5,000 | = | 0.0% |
| Current assets | 29/58 | €1,005,240 | €1,045,024 | +€39,784 | +4.0% |
| Amounts receivable after more than one year | 29 | €597 | €597 | = | 0.0% |
| Trade receivables | 290 | €597 | €597 | = | 0.0% |
| Stocks and contracts in progress | 3 | €152,307 | €171,073 | +€18,766 | +12.3% |
| Stocks | 30/36 | €152,307 | €171,073 | +€18,766 | +12.3% |
| Amounts receivable within one year | 40/41 | €765,678 | €749,330 | -€16,349 | -2.1% |
| Trade receivables | 40 | €144,777 | €99,875 | -€44,903 | -31.0% |
| Other amounts receivable | 41 | €620,901 | €649,455 | +€28,554 | +4.6% |
| Cash at bank and in hand | 54/58 | €85,460 | €121,774 | +€36,314 | +42.5% |
| Deferred charges and accrued income | 490/1 | €1,198 | €2,251 | +€1,053 | +87.9% |
| Total equity and liabilities | 10/49 | €1,644,334 | €2,395,323 | +€750,988 | +45.7% |
| Equity | 10/15 | €735,519 | €741,205 | +€5,686 | +0.8% |
| Contributions | 10/11 | €50,000 | €50,000 | = | 0.0% |
| Reserves | 13 | €685,519 | €691,205 | +€5,686 | +0.8% |
| Distributable reserves | 133 | €685,519 | €691,205 | +€5,686 | +0.8% |
| Amounts payable | 17/49 | €908,816 | €1,654,117 | +€745,302 | +82.0% |
| Amounts payable after more than one year | 17 | €605,010 | €1,345,669 | +€740,659 | +122% |
| Financial debts | 170/4 | €555,010 | €1,295,669 | +€740,659 | +133% |
| Other amounts payable | 178/9 | €50,000 | €50,000 | = | 0.0% |
| Amounts payable within one year | 42/48 | €290,585 | €298,077 | +€7,492 | +2.6% |
| Current portion of amounts payable after more than one year | 42 | €29,247 | €52,809 | +€23,563 | +80.6% |
| Trade debts | 44 | €140,172 | €120,853 | -€19,319 | -13.8% |
| Suppliers | 440/4 | €140,172 | €120,853 | -€19,319 | -13.8% |
| Taxes, remuneration and social security | 45 | €22,666 | €25,914 | +€3,248 | +14.3% |
| Taxes | 450/3 | €0 | €2,729 | +€2,729 | |
| Remuneration and social security | 454/9 | €22,666 | €23,185 | +€519 | +2.3% |
| Other amounts payable | 47/48 | €98,500 | €98,500 | = | 0.0% |
| Accrued charges and deferred income | 492/3 | €13,221 | €10,371 | -€2,850 | -21.6% |
| Remuneration, social security and pensions | 62 | €196,365 | €188,591 | -€7,774 | -4.0% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €32,424 | €93,918 | +€61,494 | +190% |
| Other operating charges | 640/8 | €2,573 | €6,422 | +€3,849 | +150% |
| Gross operating margin | 9900 | €251,126 | €331,134 | +€80,008 | +31.9% |
| Operating profit (loss) | 9901 | €19,764 | €42,203 | +€22,439 | +114% |
| Financial income | 75/76B | €3,054 | €5,562 | +€2,508 | +82.1% |
| Recurring financial income | 75 | €3,054 | €5,562 | +€2,508 | +82.1% |
| Financial charges | 65/66B | €25,628 | €40,858 | +€15,230 | +59.4% |
| Recurring financial charges | 65 | €25,628 | €40,858 | +€15,230 | +59.4% |
| Profit (loss) for the period before taxes | 9903 | -€2,810 | €6,907 | +€9,717 | |
| Income taxes | 67/77 | €44 | €1,220 | +€1,177 | +2,705% |
| Profit (loss) for the period | 9904 | -€2,854 | €5,686 | +€8,540 | |
| Profit (loss) for the period to be appropriated | 9905 | -€2,854 | €5,686 | +€8,540 |
Source: filed annual accounts (NBB), financial years ended 31 August 2024 and 31 August 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 15 October 2026 via checked.be.