VIGA: 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.
VIGA
Largest movements
- Cash -€3,585
down €3,585 (-97.9%), from €3,661 to €76
mainly Trade debts (-€23,078) and Other debts (-€2,567)
- Receivables within one year -€881
down €881 (-2.7%), from €32,459 to €31,578
of which Other amounts receivable: -€3,738
- Trade debts -€23,078
down €23,078 (-87.1%), from €26,492 to €3,414
- Profit (loss) carried forward +€11,671
up €11,671, from -€6,540 to €5,131
- Tax, wage and social debts +€5,203
up €5,203 (+401.2%), from €1,297 to €6,500
- Reserves +€4,000
up €4,000 (+698.8%), from €572 to €4,572
of which Distributable reserves: +€4,000
- Other debts -€2,567
no longer reported in 2025 (was €2,567)
- Gross operating margin +€27,423
up €27,423, from -€2,722 to €24,701
- Taxes +€6,645
up €6,645, from -€145 to €6,500
- Other operating charges -€1,847
down €1,847 (-39.3%), from €4,704 to €2,857
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 | €36,788 | €32,017 | -€4,772 | -13.0% |
| Fixed assets | 21/28 | €363 | €363 | = | 0.0% |
| Financial fixed assets | 28 | €363 | €363 | = | 0.0% |
| Current assets | 29/58 | €36,425 | €31,654 | -€4,772 | -13.1% |
| Amounts receivable within one year | 40/41 | €32,459 | €31,578 | -€881 | -2.7% |
| Trade receivables | 40 | - | €2,857 | +€2,857 | |
| Other amounts receivable | 41 | €32,459 | €28,721 | -€3,738 | -11.5% |
| Cash at bank and in hand | 54/58 | €3,661 | €76 | -€3,585 | -97.9% |
| Deferred charges and accrued income | 490/1 | €305 | - | -€305 | |
| Total equity and liabilities | 10/49 | €36,788 | €32,017 | -€4,772 | -13.0% |
| Equity | 10/15 | €6,432 | €22,103 | +€15,671 | +243.6% |
| Contributions | 10/11 | €12,400 | €12,400 | = | 0.0% |
| Reserves | 13 | €572 | €4,572 | +€4,000 | +698.8% |
| Non-distributable reserves | 130/1 | €572 | €572 | = | 0.0% |
| Reserves not available under the articles | 1311 | €572 | €572 | = | 0.0% |
| Distributable reserves | 133 | - | €4,000 | +€4,000 | |
| Profit (loss) carried forward | 14 | -€6,540 | €5,131 | +€11,671 | |
| Amounts payable | 17/49 | €30,356 | €9,914 | -€20,442 | -67.3% |
| Amounts payable within one year | 42/48 | €30,356 | €9,914 | -€20,442 | -67.3% |
| Trade debts | 44 | €26,492 | €3,414 | -€23,078 | -87.1% |
| Suppliers | 440/4 | €26,492 | €3,414 | -€23,078 | -87.1% |
| Taxes, remuneration and social security | 45 | €1,297 | €6,500 | +€5,203 | +401.2% |
| Taxes | 450/3 | €1,297 | €6,500 | +€5,203 | +401.2% |
| Other amounts payable | 47/48 | €2,567 | - | -€2,567 | |
| Remuneration, social security and pensions | 62 | €379 | €469 | +€90 | +23.7% |
| Other operating charges | 640/8 | €4,704 | €2,857 | -€1,847 | -39.3% |
| Gross operating margin | 9900 | -€2,722 | €24,701 | +€27,423 | |
| Operating profit (loss) | 9901 | -€7,804 | €21,375 | +€29,179 | |
| Financial income | 75/76B | €1,262 | €1,121 | -€141 | -11.2% |
| Recurring financial income | 75 | €1,262 | €1,121 | -€141 | -11.2% |
| Financial charges | 65/66B | €355 | €325 | -€30 | -8.4% |
| Recurring financial charges | 65 | €355 | €325 | -€30 | -8.4% |
| Profit (loss) for the period before taxes | 9903 | -€6,897 | €22,171 | +€29,068 | |
| Income taxes | 67/77 | -€145 | €6,500 | +€6,645 | |
| Profit (loss) for the period | 9904 | -€6,752 | €15,671 | +€22,423 | |
| Profit (loss) for the period to be appropriated | 9905 | -€6,752 | €15,671 | +€22,423 |
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 9 October 2026 via checked.be.