VIGINTI: 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.
VIGINTI
Largest movements
- Current investments +€500,000
new in 2025: €500,000
- Cash -€456,531
down €456,531 (-76.8%), from €594,106 to €137,575
mainly Current investments (-€500,000) and Trade debts (-€18,735)
- Reserves +€48,127
up €48,127 (+52.3%), from €91,980 to €140,107
- Trade debts -€18,735
down €18,735 (-91.4%), from €20,488 to €1,753
- Other debts +€10,811
up €10,811 (+4.0%), from €272,367 to €283,178
- Financial income -€13,348
down €13,348 (-91.4%), from €14,601 to €1,253
- Gross operating margin +€10,777
up €10,777 (+18.1%), from €59,437 to €70,214
- Depreciation -€1,711
down €1,711 (-43.1%), from €3,972 to €2,261
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 | €657,459 | €700,530 | +€43,070 | +6.6% |
| Fixed assets | 21/28 | €7,842 | €5,581 | -€2,261 | -28.8% |
| Tangible fixed assets | 22/27 | €7,342 | €5,081 | -€2,261 | -30.8% |
| Furniture and vehicles | 24 | €7,342 | €5,081 | -€2,261 | -30.8% |
| Financial fixed assets | 28 | €500 | €500 | = | 0.0% |
| Current assets | 29/58 | €649,617 | €694,949 | +€45,332 | +7.0% |
| Amounts receivable within one year | 40/41 | €54,419 | €56,957 | +€2,538 | +4.7% |
| Trade receivables | 40 | €37,670 | €33,634 | -€4,037 | -10.7% |
| Other amounts receivable | 41 | €16,749 | €23,323 | +€6,574 | +39.3% |
| Current investments | 50/53 | - | €500,000 | +€500,000 | |
| Cash at bank and in hand | 54/58 | €594,106 | €137,575 | -€456,531 | -76.8% |
| Deferred charges and accrued income | 490/1 | €1,092 | €417 | -€675 | -61.8% |
| Total equity and liabilities | 10/49 | €657,459 | €700,530 | +€43,070 | +6.6% |
| Equity | 10/15 | €357,275 | €405,402 | +€48,127 | +13.5% |
| Contributions | 10/11 | €6,200 | €6,200 | = | 0.0% |
| Reserves | 13 | €91,980 | €140,107 | +€48,127 | +52.3% |
| Distributable reserves | 133 | €91,980 | €140,107 | +€48,127 | +52.3% |
| Profit (loss) carried forward | 14 | €259,095 | €259,095 | = | 0.0% |
| Amounts payable | 17/49 | €300,185 | €295,128 | -€5,057 | -1.7% |
| Amounts payable within one year | 42/48 | €300,117 | €294,636 | -€5,481 | -1.8% |
| Trade debts | 44 | €20,488 | €1,753 | -€18,735 | -91.4% |
| Suppliers | 440/4 | €20,488 | €1,753 | -€18,735 | -91.4% |
| Taxes, remuneration and social security | 45 | €7,261 | €9,704 | +€2,443 | +33.6% |
| Taxes | 450/3 | €7,261 | €9,704 | +€2,443 | +33.6% |
| Other amounts payable | 47/48 | €272,367 | €283,178 | +€10,811 | +4.0% |
| Accrued charges and deferred income | 492/3 | €68 | €492 | +€424 | +623% |
| Non-recurring operating income | 76A | €4,907 | €5,055 | +€148 | +3.0% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €3,972 | €2,261 | -€1,711 | -43.1% |
| Other operating charges | 640/8 | €1,903 | €1,468 | -€435 | -22.9% |
| Gross operating margin | 9900 | €59,437 | €70,214 | +€10,777 | +18.1% |
| Operating profit (loss) | 9901 | €53,561 | €66,484 | +€12,923 | +24.1% |
| Financial income | 75/76B | €14,601 | €1,253 | -€13,348 | -91.4% |
| Recurring financial income | 75 | €14,601 | €1,253 | -€13,348 | -91.4% |
| Financial charges | 65/66B | €151 | €141 | -€11 | -7.0% |
| Recurring financial charges | 65 | €151 | €141 | -€11 | -7.0% |
| Profit (loss) for the period before taxes | 9903 | €68,011 | €67,597 | -€415 | -0.6% |
| Income taxes | 67/77 | €19,245 | €19,469 | +€224 | +1.2% |
| Profit (loss) for the period | 9904 | €48,766 | €48,127 | -€638 | -1.3% |
| Profit (loss) for the period to be appropriated | 9905 | €48,766 | €48,127 | -€638 | -1.3% |
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 16 October 2026 via checked.be.