/' vigər/: 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.
/' vigər/
Largest movements
- Receivables after one year +€24,701
new in 2025: €24,701
- Tangible fixed assets +€11,678
up €11,678 (+232.3%), from €5,027 to €16,705
of which Other tangible fixed assets: +€7,330
- Cash -€7,695
down €7,695 (-63.9%), from €12,045 to €4,351
mainly Receivables after one year (-€24,701) and Investment in fixed assets (net) (-€13,581)
- Deferred charges and accrued income +€2,400
new in 2025: €2,400
- Other debts +€27,839
new in 2025: €27,839
- Accrued charges and deferred income +€3,000
new in 2025: €3,000
- Tax, wage and social debts +€767
up €767 (+13.5%), from €5,658 to €6,425
- Gross operating margin -€9,580
down €9,580 (-50.1%), from €19,141 to €9,560
- Taxes -€2,654
down €2,654 (-58.5%), from €4,539 to €1,885
- Depreciation -€556
down €556 (-22.6%), from €2,459 to €1,903
- Financial income +€524
up €524 (+5244900.0%), from €0 to €525
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 | €19,977 | €51,220 | +€31,243 | +156.4% |
| Fixed assets | 21/28 | €5,027 | €16,705 | +€11,678 | +232.3% |
| Tangible fixed assets | 22/27 | €5,027 | €16,705 | +€11,678 | +232.3% |
| Plant, machinery and equipment | 23 | €608 | €1,368 | +€760 | +125.1% |
| Furniture and vehicles | 24 | €4,420 | €8,007 | +€3,587 | +81.2% |
| Other tangible fixed assets | 26 | - | €7,330 | +€7,330 | |
| Current assets | 29/58 | €14,949 | €34,515 | +€19,566 | +130.9% |
| Amounts receivable after more than one year | 29 | - | €24,701 | +€24,701 | |
| Other amounts receivable | 291 | - | €24,701 | +€24,701 | |
| Amounts receivable within one year | 40/41 | €2,904 | €3,063 | +€159 | +5.5% |
| Trade receivables | 40 | €2,904 | €0 | -€2,904 | -100.0% |
| Other amounts receivable | 41 | - | €3,063 | +€3,063 | |
| Cash at bank and in hand | 54/58 | €12,045 | €4,351 | -€7,695 | -63.9% |
| Deferred charges and accrued income | 490/1 | - | €2,400 | +€2,400 | |
| Total equity and liabilities | 10/49 | €19,977 | €51,220 | +€31,243 | +156.4% |
| Equity | 10/15 | €13,931 | €13,931 | = | 0.0% |
| Contributions | 10/11 | €2,000 | €2,000 | = | 0.0% |
| Reserves | 13 | €11,931 | €11,931 | = | 0.0% |
| Distributable reserves | 133 | €11,931 | €11,931 | = | 0.0% |
| Profit (loss) carried forward | 14 | - | €0 | = | |
| Amounts payable | 17/49 | €6,045 | €37,289 | +€31,243 | +516.8% |
| Amounts payable within one year | 42/48 | €6,045 | €34,289 | +€28,243 | +467.2% |
| Trade debts | 44 | €387 | €25 | -€362 | -93.5% |
| Suppliers | 440/4 | €387 | €25 | -€362 | -93.5% |
| Taxes, remuneration and social security | 45 | €5,658 | €6,425 | +€767 | +13.5% |
| Taxes | 450/3 | €5,658 | €6,425 | +€767 | +13.5% |
| Other amounts payable | 47/48 | - | €27,839 | +€27,839 | |
| Accrued charges and deferred income | 492/3 | - | €3,000 | +€3,000 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €2,459 | €1,903 | -€556 | -22.6% |
| Other operating charges | 640/8 | €50 | €144 | +€94 | +188.2% |
| Gross operating margin | 9900 | €19,141 | €9,560 | -€9,580 | -50.1% |
| Operating profit (loss) | 9901 | €16,632 | €7,513 | -€9,119 | -54.8% |
| Financial income | 75/76B | €0 | €525 | +€524 | +5244900.0% |
| Recurring financial income | 75 | €0 | €525 | +€524 | +5244900.0% |
| Financial charges | 65/66B | €161 | €113 | -€48 | -29.8% |
| Recurring financial charges | 65 | €161 | €113 | -€48 | -29.8% |
| Profit (loss) for the period before taxes | 9903 | €16,471 | €7,925 | -€8,546 | -51.9% |
| Income taxes | 67/77 | €4,539 | €1,885 | -€2,654 | -58.5% |
| Profit (loss) for the period | 9904 | €11,931 | €6,039 | -€5,892 | -49.4% |
| Profit (loss) for the period to be appropriated | 9905 | €11,931 | €6,039 | -€5,892 | -49.4% |
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 6 October 2026 via checked.be.