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VIDALU: 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.

What changed

VIDALU

BE 0822.760.433
NACE 47.552, Retail sale of lighting equipment
fiscal year 2024 against 2025filed annual accounts (NBB)
Net result for the year
-€9,839
2024 · €15,334-€25,173
Equity
€19,219
2024 · €29,059-€9,839
Cash
€8,035
2024 · €8,971-€936
Balance sheet total
€24,538
2024 · €36,240-€11,702

Largest movements

2024 to 2025
Assets
  • Stocks and contracts -€4,454

    down €4,454 (-22.8%), from €19,575 to €15,121

  • Receivables within one year -€4,000

    no longer reported in 2025 (was €4,000)

  • Tangible fixed assets -€1,682

    down €1,682 (-54.9%), from €3,064 to €1,382

  • Cash -€936

    down €936 (-10.4%), from €8,971 to €8,035

    mainly Net result for the year (-€9,839) and Trade debts (-€2,337)

  • Deferred charges and accrued income -€630

    no longer reported in 2025 (was €630)

Equity and liabilities
  • Profit (loss) carried forward -€9,839

    down €9,839, from €9,556 to -€283

  • Trade debts -€2,337

    down €2,337 (-70.3%), from €3,322 to €985

  • Tax, wage and social debts +€474

    up €474 (+12.3%), from €3,859 to €4,334

    of which Taxes: +€1,674

Income statement
  • Gross operating margin -€28,033

    down €28,033, from €20,791 to -€7,242

  • Other operating charges -€1,526

    down €1,526 (-70.0%), from €2,180 to €654

  • Taxes -€920

    no longer reported in 2025 (was €920)

  • Financial charges -€607

    down €607 (-69.4%), from €876 to €268

From the 2024 result to the 2025 result

effect on the 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.

Result 2024 €15,334
Gross operating margin -€28,033
Staff costs -€200
Other operating charges +€1,526
Financial income +€6
Financial charges +€607
Taxes +€920
Result 2025 -€9,839

Cash bridge derived

cash 2024 to 2025

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.

From operations -€936
Investment €0
Financing €0
Cash 2024 €8,971
Net result for the year -€9,839
Depreciation +€1,682
Stocks and contracts +€4,454
Receivables within one year +€4,000
Deferred charges and accrued income +€630
Trade debts -€2,337
Tax, wage and social debts +€474
Cash 2025 €8,035
Every line side by side 38 lines
Line Code 2024 2025 Change %
Total assets 20/58 €36,240 €24,538 -€11,702 -32.3%
Fixed assets 21/28 €3,064 €1,382 -€1,682 -54.9%
Tangible fixed assets 22/27 €3,064 €1,382 -€1,682 -54.9%
Other tangible fixed assets 26 €3,064 €1,382 -€1,682 -54.9%
Current assets 29/58 €33,176 €23,156 -€10,020 -30.2%
Stocks and contracts in progress 3 €19,575 €15,121 -€4,454 -22.8%
Stocks 30/36 €19,575 €15,121 -€4,454 -22.8%
Amounts receivable within one year 40/41 €4,000 - -€4,000
Trade receivables 40 €4,000 - -€4,000
Cash at bank and in hand 54/58 €8,971 €8,035 -€936 -10.4%
Deferred charges and accrued income 490/1 €630 - -€630
Total equity and liabilities 10/49 €36,240 €24,538 -€11,702 -32.3%
Equity 10/15 €29,059 €19,219 -€9,839 -33.9%
Contributions 10/11 €18,600 €18,600 = 0.0%
Reserves 13 €902 €902 = 0.0%
Non-distributable reserves 130/1 €902 €902 = 0.0%
Reserves not available under the articles 1311 €902 €902 = 0.0%
Profit (loss) carried forward 14 €9,556 -€283 -€9,839
Amounts payable 17/49 €7,181 €5,319 -€1,862 -25.9%
Amounts payable within one year 42/48 €7,181 €5,319 -€1,862 -25.9%
Trade debts 44 €3,322 €985 -€2,337 -70.3%
Suppliers 440/4 €3,322 €985 -€2,337 -70.3%
Taxes, remuneration and social security 45 €3,859 €4,334 +€474 +12.3%
Taxes 450/3 €2,659 €4,334 +€1,674 +63.0%
Remuneration and social security 454/9 €1,200 - -€1,200
Remuneration, social security and pensions 62 -€200 - +€200
Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets 630 €1,682 €1,682 = 0.0%
Other operating charges 640/8 €2,180 €654 -€1,526 -70.0%
Gross operating margin 9900 €20,791 -€7,242 -€28,033
Operating profit (loss) 9901 €17,129 -€9,577 -€26,707
Financial income 75/76B €0 €7 +€6 +3190.0%
Recurring financial income 75 €0 €7 +€6 +3190.0%
Financial charges 65/66B €876 €268 -€607 -69.4%
Recurring financial charges 65 €876 €268 -€607 -69.4%
Profit (loss) for the period before taxes 9903 €16,254 -€9,839 -€26,093
Income taxes 67/77 €920 - -€920
Profit (loss) for the period 9904 €15,334 -€9,839 -€25,173
Profit (loss) for the period to be appropriated 9905 €15,334 -€9,839 -€25,173

Source: filed annual accounts (NBB), fiscal years ended 31 December 2024 and 31 December 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 29 September 2026 via checked.be.