Vidya: 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.
Vidya
Largest movements
- Cash +€73,504
up €73,504 (+85.8%), from €85,668 to €159,172
mainly Net result for the year (+€35,647) and Deferred charges and accrued income (+€24,854)
- Deferred charges and accrued income -€24,854
no longer reported in 2025 (was €24,854)
- Receivables within one year -€22,160
down €22,160 (-17.2%), from €128,673 to €106,513
of which Trade receivables: -€19,443
- Tangible fixed assets -€8,900
down €8,900 (-5.0%), from €178,484 to €169,584
of which Land and buildings: -€6,515
- Reserves +€35,647
up €35,647 (+10.1%), from €351,243 to €386,890
of which Distributable reserves: +€35,647
- Tax, wage and social debts -€14,449
down €14,449 (-43.5%), from €33,198 to €18,749
- Short-term financial debts -€10,099
no longer reported in 2025 (was €10,099)
- Current portion of long-term debt +€8,425
new in 2025: €8,425
- Trade debts -€6,998
no longer reported in 2025 (was €6,998)
- Gross operating margin +€44,315
up €44,315 (+158.8%), from €27,902 to €72,217
- Taxes +€12,412
up €12,412 (+243.4%), from €5,100 to €17,512
- Financial charges -€2,119
down €2,119 (-29.7%), from €7,138 to €5,019
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 | €417,679 | €435,269 | +€17,590 | +4.2% |
| Fixed assets | 21/28 | €178,484 | €169,584 | -€8,900 | -5.0% |
| Tangible fixed assets | 22/27 | €178,484 | €169,584 | -€8,900 | -5.0% |
| Land and buildings | 22 | €171,150 | €164,635 | -€6,515 | -3.8% |
| Plant, machinery and equipment | 23 | €1,900 | €1,500 | -€400 | -21.0% |
| Furniture and vehicles | 24 | €4,804 | €3,064 | -€1,740 | -36.2% |
| Other tangible fixed assets | 26 | €630 | €385 | -€245 | -38.9% |
| Current assets | 29/58 | €239,195 | €265,685 | +€26,490 | +11.1% |
| Amounts receivable within one year | 40/41 | €128,673 | €106,513 | -€22,160 | -17.2% |
| Trade receivables | 40 | €68,351 | €48,908 | -€19,443 | -28.4% |
| Other amounts receivable | 41 | €60,321 | €57,605 | -€2,716 | -4.5% |
| Cash at bank and in hand | 54/58 | €85,668 | €159,172 | +€73,504 | +85.8% |
| Deferred charges and accrued income | 490/1 | €24,854 | - | -€24,854 | |
| Total equity and liabilities | 10/49 | €417,679 | €435,269 | +€17,590 | +4.2% |
| Equity | 10/15 | €363,643 | €399,290 | +€35,647 | +9.8% |
| Contributions | 10/11 | €12,400 | €12,400 | = | 0.0% |
| Reserves | 13 | €351,243 | €386,890 | +€35,647 | +10.1% |
| Non-distributable reserves | 130/1 | €9,600 | €9,600 | = | 0.0% |
| Reserves not available under the articles | 1311 | €9,600 | €9,600 | = | 0.0% |
| Distributable reserves | 133 | €341,643 | €377,290 | +€35,647 | +10.4% |
| Amounts payable | 17/49 | €54,036 | €35,979 | -€18,057 | -33.4% |
| Amounts payable within one year | 42/48 | €54,036 | €32,745 | -€21,291 | -39.4% |
| Current portion of amounts payable after more than one year | 42 | - | €8,425 | +€8,425 | |
| Financial debts | 43 | €10,099 | - | -€10,099 | |
| Other loans | 439 | €10,099 | - | -€10,099 | |
| Trade debts | 44 | €6,998 | - | -€6,998 | |
| Suppliers | 440/4 | €6,998 | - | -€6,998 | |
| Taxes, remuneration and social security | 45 | €33,198 | €18,749 | -€14,449 | -43.5% |
| Taxes | 450/3 | €33,198 | €18,749 | -€14,449 | -43.5% |
| Other amounts payable | 47/48 | €3,741 | €5,571 | +€1,830 | +48.9% |
| Accrued charges and deferred income | 492/3 | - | €3,234 | +€3,234 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €8,535 | €8,900 | +€365 | +4.3% |
| Other operating charges | 640/8 | €5,889 | €5,596 | -€293 | -5.0% |
| Gross operating margin | 9900 | €27,902 | €72,217 | +€44,315 | +158.8% |
| Operating profit (loss) | 9901 | €13,478 | €57,721 | +€44,243 | +328.3% |
| Financial income | 75/76B | €65 | €457 | +€392 | +606.1% |
| Recurring financial income | 75 | €65 | €457 | +€392 | +606.1% |
| Financial charges | 65/66B | €7,138 | €5,019 | -€2,119 | -29.7% |
| Recurring financial charges | 65 | €7,138 | €5,019 | -€2,119 | -29.7% |
| Profit (loss) for the period before taxes | 9903 | €6,404 | €53,159 | +€46,755 | +730.0% |
| Income taxes | 67/77 | €5,100 | €17,512 | +€12,412 | +243.4% |
| Profit (loss) for the period | 9904 | €1,304 | €35,647 | +€34,343 | +2632.8% |
| Profit (loss) for the period to be appropriated | 9905 | €1,304 | €35,647 | +€34,343 | +2632.8% |
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 3 October 2026 via checked.be.