VIGALYTE: 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.
VIGALYTE
Largest movements
- Cash +€68,193
up €68,193 (+62.1%), from €109,812 to €178,005
mainly Net result for the year (+€86,180) and Depreciation (+€20,788)
- Tangible fixed assets -€20,788
down €20,788 (-26.7%), from €77,816 to €57,028
- Financial fixed assets +€19,463
new in 2025: €19,463
- Receivables within one year +€18,999
up €18,999 (+363.0%), from €5,234 to €24,233
of which Trade receivables: +€21,780
- Profit (loss) carried forward +€86,180
up €86,180 (+50.6%), from €170,392 to €256,572
- Tax, wage and social debts +€11,047
up €11,047 (+649.8%), from €1,700 to €12,747
of which Taxes: +€11,025
- Trade debts -€10,858
down €10,858 (-93.6%), from €11,598 to €740
- Gross operating margin -€7,158
down €7,158 (-5.2%), from €137,889 to €130,731
- Taxes -€1,543
down €1,543 (-6.3%), from €24,545 to €23,002
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 | €195,033 | €281,269 | +€86,236 | +44.2% |
| Fixed assets | 21/28 | €77,816 | €76,491 | -€1,325 | -1.7% |
| Tangible fixed assets | 22/27 | €77,816 | €57,028 | -€20,788 | -26.7% |
| Furniture and vehicles | 24 | €77,816 | €57,028 | -€20,788 | -26.7% |
| Financial fixed assets | 28 | - | €19,463 | +€19,463 | |
| Current assets | 29/58 | €117,216 | €204,777 | +€87,561 | +74.7% |
| Amounts receivable within one year | 40/41 | €5,234 | €24,233 | +€18,999 | +363.0% |
| Trade receivables | 40 | - | €21,780 | +€21,780 | |
| Other amounts receivable | 41 | €5,234 | €2,453 | -€2,781 | -53.1% |
| Cash at bank and in hand | 54/58 | €109,812 | €178,005 | +€68,193 | +62.1% |
| Deferred charges and accrued income | 490/1 | €2,171 | €2,540 | +€369 | +17.0% |
| Total equity and liabilities | 10/49 | €195,033 | €281,269 | +€86,236 | +44.2% |
| Equity | 10/15 | €180,392 | €266,572 | +€86,180 | +47.8% |
| Contributions | 10/11 | €10,000 | €10,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €170,392 | €256,572 | +€86,180 | +50.6% |
| Amounts payable | 17/49 | €14,641 | €14,697 | +€56 | +0.4% |
| Amounts payable within one year | 42/48 | €13,298 | €13,486 | +€189 | +1.4% |
| Trade debts | 44 | €11,598 | €740 | -€10,858 | -93.6% |
| Suppliers | 440/4 | €11,598 | €740 | -€10,858 | -93.6% |
| Taxes, remuneration and social security | 45 | €1,700 | €12,747 | +€11,047 | +649.8% |
| Taxes | 450/3 | €1,700 | €12,725 | +€11,025 | +648.5% |
| Remuneration and social security | 454/9 | - | €22 | +€22 | |
| Accrued charges and deferred income | 492/3 | €1,343 | €1,210 | -€133 | -9.9% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €20,788 | €20,788 | = | 0.0% |
| Other operating charges | 640/8 | €503 | €721 | +€218 | +43.4% |
| Gross operating margin | 9900 | €137,889 | €130,731 | -€7,158 | -5.2% |
| Operating profit (loss) | 9901 | €116,599 | €109,223 | -€7,376 | -6.3% |
| Financial charges | 65/66B | €536 | €40 | -€496 | -92.5% |
| Recurring financial charges | 65 | €536 | €40 | -€496 | -92.5% |
| Profit (loss) for the period before taxes | 9903 | €116,063 | €109,182 | -€6,880 | -5.9% |
| Income taxes | 67/77 | €24,545 | €23,002 | -€1,543 | -6.3% |
| Profit (loss) for the period | 9904 | €91,518 | €86,180 | -€5,338 | -5.8% |
| Profit (loss) for the period to be appropriated | 9905 | €91,518 | €86,180 | -€5,338 | -5.8% |
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.