VIGILE AUDIT: 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.
VIGILE AUDIT
Largest movements
- Receivables within one year +€2,960
up €2,960 (+22.2%), from €13,305 to €16,265
- Cash -€937
down €937 (-11.0%), from €8,481 to €7,544
mainly Receivables within one year (-€2,960) and Tax, wage and social debts (-€2,682)
- Profit (loss) carried forward +€4,705
up €4,705 (+33.4%), from €14,104 to €18,809
- Tax, wage and social debts -€2,682
no longer reported in 2025 (was €2,682)
- Taxes -€2,682
no longer reported in 2025 (was €2,682)
- Gross operating margin -€1,612
down €1,612 (-25.2%), from €6,387 to €4,775
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 | €21,786 | €23,809 | +€2,023 | +9.3% |
| Current assets | 29/58 | €21,786 | €23,809 | +€2,023 | +9.3% |
| Amounts receivable within one year | 40/41 | €13,305 | €16,265 | +€2,960 | +22.2% |
| Trade receivables | 40 | €13,305 | €16,265 | +€2,960 | +22.2% |
| Cash at bank and in hand | 54/58 | €8,481 | €7,544 | -€937 | -11.0% |
| Total equity and liabilities | 10/49 | €21,786 | €23,809 | +€2,023 | +9.3% |
| Equity | 10/15 | €19,104 | €23,809 | +€4,705 | +24.6% |
| Contributions | 10/11 | €5,000 | €5,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €14,104 | €18,809 | +€4,705 | +33.4% |
| Amounts payable | 17/49 | €2,682 | - | -€2,682 | |
| Amounts payable within one year | 42/48 | €2,682 | - | -€2,682 | |
| Taxes, remuneration and social security | 45 | €2,682 | - | -€2,682 | |
| Taxes | 450/3 | €2,682 | - | -€2,682 | |
| Gross operating margin | 9900 | €6,387 | €4,775 | -€1,612 | -25.2% |
| Operating profit (loss) | 9901 | €6,387 | €4,775 | -€1,612 | -25.2% |
| Financial charges | 65/66B | €62 | €70 | +€8 | +12.9% |
| Recurring financial charges | 65 | €62 | €70 | +€8 | +12.9% |
| Profit (loss) for the period before taxes | 9903 | €6,325 | €4,705 | -€1,620 | -25.6% |
| Income taxes | 67/77 | €2,682 | - | -€2,682 | |
| Profit (loss) for the period | 9904 | €3,643 | €4,705 | +€1,062 | +29.2% |
| Profit (loss) for the period to be appropriated | 9905 | €3,643 | €4,705 | +€1,062 | +29.2% |
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 19 October 2026 via checked.be.