VIDAY-R²D: 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.
VIDAY-R²D
Largest movements
- Cash +€32,870
up €32,870 (+52.1%), from €63,086 to €95,956
mainly Net result for the year (+€30,444) and Tax, wage and social debts (+€8,231)
- Deferred charges and accrued income +€3,430
up €3,430 (+158.2%), from €2,168 to €5,598
- Receivables within one year +€2,953
up €2,953 (+16.4%), from €17,973 to €20,926
- Tangible fixed assets -€2,213
down €2,213 (-30.7%), from €7,196 to €4,984
of which Leasing and similar rights: -€1,308
- Profit (loss) carried forward +€30,444
up €30,444 (+47.3%), from €64,393 to €94,837
- Tax, wage and social debts +€8,231
up €8,231 (+46.1%), from €17,855 to €26,086
of which Taxes: +€8,277
- Other debts -€4,716
no longer reported in 2025 (was €4,716)
- Trade debts +€3,083
up €3,083 (+321.5%), from €959 to €4,042
- Purchases and services +€61,062
new in 2025: €61,062
- Gross operating margin -€44,312
down €44,312 (-51.9%), from €85,457 to €41,146
- Taxes -€9,533
down €9,533 (-53.5%), from €17,809 to €8,277
- Other operating charges -€968
down €968 (-86.5%), from €1,120 to €152
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 | €90,424 | €127,465 | +€37,041 | +41.0% |
| Fixed assets | 21/28 | €7,196 | €4,984 | -€2,213 | -30.7% |
| Tangible fixed assets | 22/27 | €7,196 | €4,984 | -€2,213 | -30.7% |
| Furniture and vehicles | 24 | €2,066 | €1,161 | -€905 | -43.8% |
| Leasing and similar rights | 25 | €5,131 | €3,823 | -€1,308 | -25.5% |
| Current assets | 29/58 | €83,227 | €122,481 | +€39,254 | +47.2% |
| Amounts receivable within one year | 40/41 | €17,973 | €20,926 | +€2,953 | +16.4% |
| Trade receivables | 40 | €17,973 | €20,926 | +€2,953 | +16.4% |
| Cash at bank and in hand | 54/58 | €63,086 | €95,956 | +€32,870 | +52.1% |
| Deferred charges and accrued income | 490/1 | €2,168 | €5,598 | +€3,430 | +158.2% |
| Total equity and liabilities | 10/49 | €90,424 | €127,465 | +€37,041 | +41.0% |
| Equity | 10/15 | €66,893 | €97,337 | +€30,444 | +45.5% |
| Contributions | 10/11 | €2,500 | €2,500 | = | 0.0% |
| Profit (loss) carried forward | 14 | €64,393 | €94,837 | +€30,444 | +47.3% |
| Amounts payable | 17/49 | €23,530 | €30,128 | +€6,598 | +28.0% |
| Amounts payable within one year | 42/48 | €23,530 | €30,128 | +€6,598 | +28.0% |
| Trade debts | 44 | €959 | €4,042 | +€3,083 | +321.5% |
| Suppliers | 440/4 | €959 | €4,042 | +€3,083 | +321.5% |
| Taxes, remuneration and social security | 45 | €17,855 | €26,086 | +€8,231 | +46.1% |
| Taxes | 450/3 | €17,809 | €26,086 | +€8,277 | +46.5% |
| Remuneration and social security | 454/9 | €46 | - | -€46 | |
| Other amounts payable | 47/48 | €4,716 | - | -€4,716 | |
| Goods, raw materials, services and sundry goods | 60/61 | - | €61,062 | +€61,062 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €2,057 | €2,213 | +€156 | +7.6% |
| Other operating charges | 640/8 | €1,120 | €152 | -€968 | -86.5% |
| Gross operating margin | 9900 | €85,457 | €41,146 | -€44,312 | -51.9% |
| Operating profit (loss) | 9901 | €82,281 | €38,781 | -€43,499 | -52.9% |
| Financial income | 75/76B | - | €170 | +€170 | |
| Recurring financial income | 75 | - | €170 | +€170 | |
| Financial charges | 65/66B | €78 | €231 | +€153 | +195.8% |
| Recurring financial charges | 65 | €78 | €231 | +€153 | +195.8% |
| Profit (loss) for the period before taxes | 9903 | €82,203 | €38,720 | -€43,482 | -52.9% |
| Income taxes | 67/77 | €17,809 | €8,277 | -€9,533 | -53.5% |
| Profit (loss) for the period | 9904 | €64,393 | €30,444 | -€33,950 | -52.7% |
| Profit (loss) for the period to be appropriated | 9905 | €64,393 | €30,444 | -€33,950 | -52.7% |
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 4 October 2026 via checked.be.