VIE HAPPY: what changed
VIE HAPPY
Largest movements
- Receivables within one year +€7,328
up €7,328 (+244%), from €3,006 to €10,334
- Intangible fixed assets +€4,018
new in 2025: €4,018
- Stocks and contracts +€3,880
new in 2025: €3,880
- Cash +€2,581
up €2,581 (+35.8%), from €7,206 to €9,787
mainly Net result for the year (+€13,862) and Other debts (+€7,982)
- Tangible fixed assets +€1,243
up €1,243 (+3.3%), from €37,760 to €39,003
of which Other tangible fixed assets: +€661
- Profit (loss) carried forward +€13,029
up €13,029 (+396%), from €3,293 to €16,322
- Other debts +€7,982
up €7,982 (+24.5%), from €32,557 to €40,539
- Trade debts -€1,364
down €1,364 (-58.3%), from €2,340 to €976
- Accrued charges and deferred income -€840
down €840 (-19.2%), from €4,384 to €3,544
- Gross operating margin +€23,044
up €23,044 (+1,175%), from €1,962 to €25,006
- Taxes +€2,050
up €2,050 (+1,094%), from €187 to €2,237
- Depreciation +€1,209
up €1,209 (+17.9%), from €6,744 to €7,953
- Other operating charges -€975
down €975 (-70.6%), from €1,380 to €405
- Financial charges -€743
down €743 (-57.1%), from €1,301 to €558
Change in the result, 2024 to 2025
For each income-statement line you see the change as its effect on the result. Higher costs lower the result, higher income raises it.
Derived cash bridge
The bridge is derived from the 2024 and 2025 balance sheets and the 2025 result. There is no filed cash-flow statement. You see where the money came from and where it went.
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €48,826 | €67,450 | +€18,624 | +38.1% |
| Fixed assets | 21/28 | €37,760 | €43,022 | +€5,262 | +13.9% |
| Intangible fixed assets | 21 | - | €4,018 | +€4,018 | |
| Tangible fixed assets | 22/27 | €37,760 | €39,003 | +€1,243 | +3.3% |
| Furniture and vehicles | 24 | €1,166 | €1,749 | +€582 | +49.9% |
| Other tangible fixed assets | 26 | €36,594 | €37,255 | +€661 | +1.8% |
| Current assets | 29/58 | €11,066 | €24,428 | +€13,362 | +121% |
| Stocks and contracts in progress | 3 | - | €3,880 | +€3,880 | |
| Stocks | 30/36 | - | €3,880 | +€3,880 | |
| Amounts receivable within one year | 40/41 | €3,006 | €10,334 | +€7,328 | +244% |
| Trade receivables | 40 | €3,006 | €10,334 | +€7,328 | +244% |
| Cash at bank and in hand | 54/58 | €7,206 | €9,787 | +€2,581 | +35.8% |
| Deferred charges and accrued income | 490/1 | €854 | €427 | -€427 | -50.0% |
| Total equity and liabilities | 10/49 | €48,826 | €67,450 | +€18,624 | +38.1% |
| Equity | 10/15 | €3,793 | €16,822 | +€13,029 | +343% |
| Contributions | 10/11 | €500 | €500 | = | 0.0% |
| Profit (loss) carried forward | 14 | €3,293 | €16,322 | +€13,029 | +396% |
| Amounts payable | 17/49 | €45,033 | €50,628 | +€5,595 | +12.4% |
| Amounts payable within one year | 42/48 | €40,649 | €47,084 | +€6,435 | +15.8% |
| Trade debts | 44 | €2,340 | €976 | -€1,364 | -58.3% |
| Suppliers | 440/4 | €2,340 | €976 | -€1,364 | -58.3% |
| Taxes, remuneration and social security | 45 | €5,752 | €5,568 | -€184 | -3.2% |
| Taxes | 450/3 | €5,752 | €5,568 | -€184 | -3.2% |
| Other amounts payable | 47/48 | €32,557 | €40,539 | +€7,982 | +24.5% |
| Accrued charges and deferred income | 492/3 | €4,384 | €3,544 | -€840 | -19.2% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €6,744 | €7,953 | +€1,209 | +17.9% |
| Other operating charges | 640/8 | €1,380 | €405 | -€975 | -70.6% |
| Gross operating margin | 9900 | €1,962 | €25,006 | +€23,044 | +1,175% |
| Operating profit (loss) | 9901 | -€6,162 | €16,648 | +€22,810 | |
| Financial income | 75/76B | €17 | €10 | -€8 | -45.1% |
| Recurring financial income | 75 | €17 | €10 | -€8 | -45.1% |
| Financial charges | 65/66B | €1,301 | €558 | -€743 | -57.1% |
| Recurring financial charges | 65 | €1,301 | €558 | -€743 | -57.1% |
| Profit (loss) for the period before taxes | 9903 | -€7,446 | €16,099 | +€23,545 | |
| Income taxes | 67/77 | €187 | €2,237 | +€2,050 | +1,094% |
| Profit (loss) for the period | 9904 | -€7,633 | €13,862 | +€21,495 | |
| Profit (loss) for the period to be appropriated | 9905 | -€7,633 | €13,862 | +€21,495 |
Next steps
Calculation and sources
Source: filed annual accounts (NBB), financial years ended 31 December 2024 and 31 December 2025. Green is a favourable move for that line, red an unfavourable one. Prepared on 3 November 2026 via checked.be.