VIDAN: 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.
VIDAN
Largest movements
- Cash +€64,684
up €64,684 (+40.4%), from €159,993 to €224,678
mainly Net result for the year (+€93,177) and Trade debts (+€23,637)
- Receivables within one year +€37,296
up €37,296 (+22.6%), from €165,328 to €202,624
of which Other amounts receivable: +€44,445
- Tangible fixed assets -€9,391
down €9,391 (-4.6%), from €202,613 to €193,222
of which Land and buildings: -€7,225
- Reserves +€90,177
up €90,177 (+42.1%), from €214,386 to €304,562
of which Distributable reserves: +€90,177
- Trade debts +€23,637
up €23,637 (+127%), from €18,666 to €42,303
- Debts after one year -€15,697
down €15,697 (-35.5%), from €44,199 to €28,502
- Gross operating margin +€76,132
up €76,132 (+33.9%), from €224,372 to €300,504
- Other operating charges +€28,872
up €28,872 (+2,940%), from €982 to €29,854
- Staff costs +€24,515
up €24,515 (+34.7%), from €70,600 to €95,115
- Taxes +€10,009
up €10,009 (+32.9%), from €30,377 to €40,386
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 | €532,474 | €624,261 | +€91,787 | +17.2% |
| Fixed assets | 21/28 | €202,863 | €193,472 | -€9,391 | -4.6% |
| Tangible fixed assets | 22/27 | €202,613 | €193,222 | -€9,391 | -4.6% |
| Land and buildings | 22 | €199,428 | €192,203 | -€7,225 | -3.6% |
| Plant, machinery and equipment | 23 | €2,828 | €915 | -€1,914 | -67.7% |
| Furniture and vehicles | 24 | €357 | €105 | -€252 | -70.6% |
| Financial fixed assets | 28 | €250 | €250 | = | 0.0% |
| Current assets | 29/58 | €329,611 | €430,788 | +€101,177 | +30.7% |
| Stocks and contracts in progress | 3 | €4,289 | €3,486 | -€803 | -18.7% |
| Stocks | 30/36 | €4,289 | €3,486 | -€803 | -18.7% |
| Amounts receivable within one year | 40/41 | €165,328 | €202,624 | +€37,296 | +22.6% |
| Trade receivables | 40 | €9,183 | €2,034 | -€7,149 | -77.9% |
| Other amounts receivable | 41 | €156,146 | €200,590 | +€44,445 | +28.5% |
| Cash at bank and in hand | 54/58 | €159,993 | €224,678 | +€64,684 | +40.4% |
| Total equity and liabilities | 10/49 | €532,474 | €624,261 | +€91,787 | +17.2% |
| Equity | 10/15 | €326,776 | €416,953 | +€90,177 | +27.6% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €214,386 | €304,562 | +€90,177 | +42.1% |
| Non-distributable reserves | 130/1 | €1,860 | €1,860 | = | 0.0% |
| Reserves not available under the articles | 1311 | €1,860 | €1,860 | = | 0.0% |
| Distributable reserves | 133 | €212,526 | €302,702 | +€90,177 | +42.4% |
| Profit (loss) carried forward | 14 | €93,791 | €93,791 | = | 0.0% |
| Amounts payable | 17/49 | €205,697 | €207,307 | +€1,610 | +0.8% |
| Amounts payable after more than one year | 17 | €44,199 | €28,502 | -€15,697 | -35.5% |
| Financial debts | 170/4 | €44,199 | €28,502 | -€15,697 | -35.5% |
| Amounts payable within one year | 42/48 | €161,498 | €178,805 | +€17,306 | +10.7% |
| Current portion of amounts payable after more than one year | 42 | €17,023 | €15,697 | -€1,326 | -7.8% |
| Financial debts | 43 | €20,363 | €19,506 | -€858 | -4.2% |
| Credit institutions | 430/8 | €10,037 | €19,506 | +€9,468 | +94.3% |
| Other loans | 439 | €10,326 | €0 | -€10,326 | -100% |
| Trade debts | 44 | €18,666 | €42,303 | +€23,637 | +127% |
| Suppliers | 440/4 | €18,666 | €42,303 | +€23,637 | +127% |
| Taxes, remuneration and social security | 45 | €100,646 | €94,999 | -€5,647 | -5.6% |
| Taxes | 450/3 | €93,118 | €92,009 | -€1,109 | -1.2% |
| Remuneration and social security | 454/9 | €7,529 | €2,990 | -€4,538 | -60.3% |
| Other amounts payable | 47/48 | €4,800 | €6,300 | +€1,500 | +31.3% |
| Remuneration, social security and pensions | 62 | €70,600 | €95,115 | +€24,515 | +34.7% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €16,320 | €15,380 | -€940 | -5.8% |
| Other operating charges | 640/8 | €982 | €29,854 | +€28,872 | +2,940% |
| Non-recurring operating charges | 66A | - | €9,898 | +€9,898 | |
| Gross operating margin | 9900 | €224,372 | €300,504 | +€76,132 | +33.9% |
| Operating profit (loss) | 9901 | €136,471 | €150,257 | +€13,787 | +10.1% |
| Financial income | 75/76B | €119 | €0 | -€119 | -99.9% |
| Recurring financial income | 75 | €119 | €0 | -€119 | -99.9% |
| Financial charges | 65/66B | €14,836 | €16,694 | +€1,858 | +12.5% |
| Recurring financial charges | 65 | €7,336 | €16,694 | +€9,358 | +128% |
| Non-recurring financial charges | 66B | €7,500 | €0 | -€7,500 | -100% |
| Profit (loss) for the period before taxes | 9903 | €121,754 | €133,563 | +€11,809 | +9.7% |
| Income taxes | 67/77 | €30,377 | €40,386 | +€10,009 | +32.9% |
| Profit (loss) for the period | 9904 | €91,376 | €93,177 | +€1,801 | +2.0% |
| Profit (loss) for the period to be appropriated | 9905 | €91,376 | €93,177 | +€1,801 | +2.0% |
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 19 October 2026 via checked.be.