VIGILAMUS: 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.
VIGILAMUS
Largest movements
- Cash -€1,001
down €1,001 (-10.5%), from €9,486 to €8,486
mainly Trade debts (-€1,795) and Net result for the year (-€463)
- Intangible fixed assets -€576
down €576 (-100%), from €576 to €0
- Receivables within one year +€417
up €417 (+141%), from €296 to €713
of which Other amounts receivable: +€424
- Trade debts -€1,795
no longer reported in 2025 (was €1,795)
- Other debts +€850
up €850 (+2.0%), from €42,829 to €43,679
- Profit (loss) carried forward -€463
down €463 (-0.8%), from -€54,491 to -€54,954
- Tax, wage and social debts +€273
new in 2025: €273
- Depreciation -€1,673
down €1,673 (-74.4%), from €2,249 to €576
- Gross operating margin +€1,194
up €1,194, from -€294 to €900
- Financial charges -€592
down €592 (-82.6%), from €716 to €125
- Other operating charges -€13
down €13 (-1.9%), from €674 to €662
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 | €10,359 | €9,199 | -€1,160 | -11.2% |
| Fixed assets | 21/28 | €576 | €0 | -€576 | -100% |
| Intangible fixed assets | 21 | €576 | €0 | -€576 | -100% |
| Tangible fixed assets | 22/27 | - | €0 | = | |
| Furniture and vehicles | 24 | - | €0 | = | |
| Current assets | 29/58 | €9,782 | €9,199 | -€584 | -6.0% |
| Amounts receivable within one year | 40/41 | €296 | €713 | +€417 | +141% |
| Trade receivables | 40 | €237 | €230 | -€7 | -3.1% |
| Other amounts receivable | 41 | €59 | €483 | +€424 | +721% |
| Cash at bank and in hand | 54/58 | €9,486 | €8,486 | -€1,001 | -10.5% |
| Total equity and liabilities | 10/49 | €10,359 | €9,199 | -€1,160 | -11.2% |
| Equity | 10/15 | -€34,491 | -€34,954 | -€463 | -1.3% |
| Contributions | 10/11 | €20,000 | €20,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€54,491 | -€54,954 | -€463 | -0.8% |
| Amounts payable | 17/49 | €44,850 | €44,153 | -€697 | -1.6% |
| Amounts payable within one year | 42/48 | €44,625 | €43,953 | -€672 | -1.5% |
| Trade debts | 44 | €1,795 | - | -€1,795 | |
| Suppliers | 440/4 | €1,795 | - | -€1,795 | |
| Taxes, remuneration and social security | 45 | - | €273 | +€273 | |
| Taxes | 450/3 | - | €273 | +€273 | |
| Other amounts payable | 47/48 | €42,829 | €43,679 | +€850 | +2.0% |
| Accrued charges and deferred income | 492/3 | €225 | €200 | -€25 | -11.1% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €2,249 | €576 | -€1,673 | -74.4% |
| Other operating charges | 640/8 | €674 | €662 | -€13 | -1.9% |
| Gross operating margin | 9900 | -€294 | €900 | +€1,194 | |
| Operating profit (loss) | 9901 | -€3,218 | -€338 | +€2,879 | +89.5% |
| Financial charges | 65/66B | €716 | €125 | -€592 | -82.6% |
| Recurring financial charges | 65 | €716 | €125 | -€592 | -82.6% |
| Profit (loss) for the period before taxes | 9903 | -€3,934 | -€463 | +€3,471 | +88.2% |
| Profit (loss) for the period | 9904 | -€3,934 | -€463 | +€3,471 | +88.2% |
| Profit (loss) for the period to be appropriated | 9905 | -€3,934 | -€463 | +€3,471 | +88.2% |
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 29 October 2026 via checked.be.