Vier Bam: 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.
Vier Bam
Largest movements
- Tangible fixed assets -€440,000
down €440,000 (-70.9%), from €620,500 to €180,500
- Cash +€408,455
up €408,455 (+1,101%), from €37,103 to €445,558
mainly Investment in fixed assets (net) (+€440,000)
- Profit (loss) carried forward -€31,525
down €31,525 (-698%), from -€4,514 to -€36,039
- Gross operating margin -€40,881
down €40,881, from €13,056 to -€27,825
- Other operating charges -€302
down €302 (-31.9%), from €947 to €645
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 | €657,603 | €626,058 | -€31,545 | -4.8% |
| Fixed assets | 21/28 | €620,500 | €180,500 | -€440,000 | -70.9% |
| Tangible fixed assets | 22/27 | €620,500 | €180,500 | -€440,000 | -70.9% |
| Land and buildings | 22 | €620,500 | €180,500 | -€440,000 | -70.9% |
| Current assets | 29/58 | €37,103 | €445,558 | +€408,455 | +1,101% |
| Cash at bank and in hand | 54/58 | €37,103 | €445,558 | +€408,455 | +1,101% |
| Total equity and liabilities | 10/49 | €657,603 | €626,058 | -€31,545 | -4.8% |
| Equity | 10/15 | €636,486 | €604,961 | -€31,525 | -5.0% |
| Contributions | 10/11 | €641,000 | €641,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€4,514 | -€36,039 | -€31,525 | -698% |
| Amounts payable | 17/49 | €21,117 | €21,097 | -€20 | -0.1% |
| Amounts payable within one year | 42/48 | €20,459 | €21,097 | +€638 | +3.1% |
| Trade debts | 44 | €374 | €1,010 | +€636 | +170% |
| Suppliers | 440/4 | €374 | €1,010 | +€636 | +170% |
| Other amounts payable | 47/48 | €20,085 | €20,087 | +€2 | 0.0% |
| Accrued charges and deferred income | 492/3 | €658 | €0 | -€658 | -100% |
| Other operating charges | 640/8 | €947 | €645 | -€302 | -31.9% |
| Non-recurring operating charges | 66A | - | €3,000 | +€3,000 | |
| Gross operating margin | 9900 | €13,056 | -€27,825 | -€40,881 | |
| Operating profit (loss) | 9901 | €12,108 | -€31,470 | -€43,578 | |
| Financial income | 75/76B | €0 | - | = | |
| Recurring financial income | 75 | €0 | - | = | |
| Non-recurring financial income | 76B | €0 | - | = | |
| Financial charges | 65/66B | €44 | €55 | +€11 | +26.1% |
| Recurring financial charges | 65 | €44 | €55 | +€11 | +26.1% |
| Profit (loss) for the period before taxes | 9903 | €12,065 | -€31,525 | -€43,590 | |
| Profit (loss) for the period | 9904 | €12,065 | -€31,525 | -€43,590 | |
| Profit (loss) for the period to be appropriated | 9905 | €12,065 | -€31,525 | -€43,590 |
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 20 October 2026 via checked.be.