VIGA BOUW: what changed
VIGA BOUW
Largest movements
- Receivables within one year -€31,119
down €31,119 (-62.1%), from €50,102 to €18,982
of which Trade receivables: -€32,973
- Cash -€19,825
down €19,825 (-84.9%), from €23,353 to €3,528
mainly Trade debts (-€20,110) and Net result for the year (-€16,677)
- Deferred charges and accrued income +€10,684
new in 2025: €10,684
- Financial fixed assets +€2,484
new in 2025: €2,484
- Tangible fixed assets +€1,018
up €1,018 (+19.8%), from €5,156 to €6,175
of which Furniture and vehicles: +€2,518
- Trade debts -€20,110
down €20,110 (-94.9%), from €21,184 to €1,073
- Profit (loss) carried forward -€16,677
down €16,677 (-79.9%), from €20,885 to €4,208
- Gross operating margin -€48,507
down €48,507, from €38,745 to -€9,762
- Taxes -€9,741
no longer reported in 2025 (was €9,741)
- Financial charges +€2,826
up €2,826 (+815%), from €347 to €3,172
- Depreciation +€1,939
up €1,939 (+177%), from €1,095 to €3,035
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 | €78,612 | €41,853 | -€36,758 | -46.8% |
| Fixed assets | 21/28 | €5,156 | €8,659 | +€3,503 | +67.9% |
| Tangible fixed assets | 22/27 | €5,156 | €6,175 | +€1,018 | +19.8% |
| Plant, machinery and equipment | 23 | €4,802 | €3,302 | -€1,500 | -31.2% |
| Furniture and vehicles | 24 | €354 | €2,872 | +€2,518 | +711% |
| Financial fixed assets | 28 | - | €2,484 | +€2,484 | |
| Current assets | 29/58 | €73,455 | €33,194 | -€40,261 | -54.8% |
| Amounts receivable within one year | 40/41 | €50,102 | €18,982 | -€31,119 | -62.1% |
| Trade receivables | 40 | €48,121 | €15,148 | -€32,973 | -68.5% |
| Other amounts receivable | 41 | €1,981 | €3,835 | +€1,854 | +93.6% |
| Cash at bank and in hand | 54/58 | €23,353 | €3,528 | -€19,825 | -84.9% |
| Deferred charges and accrued income | 490/1 | - | €10,684 | +€10,684 | |
| Total equity and liabilities | 10/49 | €78,612 | €41,853 | -€36,758 | -46.8% |
| Equity | 10/15 | €46,885 | €30,208 | -€16,677 | -35.6% |
| Contributions | 10/11 | €6,000 | €6,000 | = | 0.0% |
| Reserves | 13 | €20,000 | €20,000 | = | 0.0% |
| Distributable reserves | 133 | €20,000 | €20,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €20,885 | €4,208 | -€16,677 | -79.9% |
| Amounts payable | 17/49 | €31,727 | €11,646 | -€20,081 | -63.3% |
| Amounts payable within one year | 42/48 | €31,727 | €11,646 | -€20,081 | -63.3% |
| Trade debts | 44 | €21,184 | €1,073 | -€20,110 | -94.9% |
| Suppliers | 440/4 | €21,184 | €1,073 | -€20,110 | -94.9% |
| Taxes, remuneration and social security | 45 | €9,741 | €9,741 | = | 0.0% |
| Taxes | 450/3 | €9,741 | €9,741 | = | 0.0% |
| Other amounts payable | 47/48 | €802 | €831 | +€29 | +3.6% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €1,095 | €3,035 | +€1,939 | +177% |
| Other operating charges | 640/8 | €719 | €708 | -€12 | -1.6% |
| Gross operating margin | 9900 | €38,745 | -€9,762 | -€48,507 | |
| Operating profit (loss) | 9901 | €36,930 | -€13,504 | -€50,435 | |
| Financial income | 75/76B | €1 | €0 | -€1 | -94.5% |
| Recurring financial income | 75 | €1 | €0 | -€1 | -94.5% |
| Financial charges | 65/66B | €347 | €3,172 | +€2,826 | +815% |
| Recurring financial charges | 65 | €347 | €3,172 | +€2,826 | +815% |
| Profit (loss) for the period before taxes | 9903 | €36,585 | -€16,677 | -€53,261 | |
| Income taxes | 67/77 | €9,741 | - | -€9,741 | |
| Profit (loss) for the period | 9904 | €26,844 | -€16,677 | -€43,521 | |
| Profit (loss) for the period to be appropriated | 9905 | €26,844 | -€16,677 | -€43,521 |
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 6 November 2026 via checked.be.