VIGIT: 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.
VIGIT
Largest movements
- Cash +€15,614
up €15,614 (+30.8%), from €50,681 to €66,296
mainly Net result for the year (+€53,040) and Other debts (+€12,674)
- Tangible fixed assets -€6,648
down €6,648 (-6.9%), from €96,666 to €90,018
of which Land and buildings: -€4,297
- Contributions -€18,600
no longer reported in 2025 (was €18,600)
- Reserves +€18,600
up €18,600 (+1000.0%), from €1,860 to €20,460
of which Distributable reserves: +€20,460
- Other debts +€12,674
up €12,674 (+31.2%), from €40,627 to €53,301
- Debts after one year -€4,671
down €4,671 (-6.5%), from €71,570 to €66,900
- Gross operating margin +€14,080
up €14,080 (+22.4%), from €62,935 to €77,015
- Taxes +€3,252
up €3,252 (+29.1%), from €11,192 to €14,443
- Depreciation -€1,130
down €1,130 (-14.5%), from €7,779 to €6,648
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 | €148,611 | €156,573 | +€7,962 | +5.4% |
| Fixed assets | 21/28 | €96,666 | €90,018 | -€6,648 | -6.9% |
| Tangible fixed assets | 22/27 | €96,666 | €90,018 | -€6,648 | -6.9% |
| Land and buildings | 22 | €91,986 | €87,688 | -€4,297 | -4.7% |
| Furniture and vehicles | 24 | €4,680 | €2,330 | -€2,351 | -50.2% |
| Current assets | 29/58 | €51,944 | €66,555 | +€14,610 | +28.1% |
| Amounts receivable within one year | 40/41 | €1,049 | €45 | -€1,004 | -95.7% |
| Other amounts receivable | 41 | €1,049 | €45 | -€1,004 | -95.7% |
| Cash at bank and in hand | 54/58 | €50,681 | €66,296 | +€15,614 | +30.8% |
| Deferred charges and accrued income | 490/1 | €214 | €214 | = | 0.0% |
| Total equity and liabilities | 10/49 | €148,611 | €156,573 | +€7,962 | +5.4% |
| Equity | 10/15 | €20,460 | €20,460 | = | 0.0% |
| Contributions | 10/11 | €18,600 | - | -€18,600 | |
| Reserves | 13 | €1,860 | €20,460 | +€18,600 | +1000.0% |
| Non-distributable reserves | 130/1 | €1,860 | - | -€1,860 | |
| Reserves not available under the articles | 1311 | €1,860 | - | -€1,860 | |
| Distributable reserves | 133 | - | €20,460 | +€20,460 | |
| Amounts payable | 17/49 | €128,151 | €136,113 | +€7,962 | +6.2% |
| Amounts payable after more than one year | 17 | €71,570 | €66,900 | -€4,671 | -6.5% |
| Financial debts | 170/4 | €71,570 | €66,900 | -€4,671 | -6.5% |
| Amounts payable within one year | 42/48 | €56,580 | €69,213 | +€12,633 | +22.3% |
| Current portion of amounts payable after more than one year | 42 | €4,951 | €4,671 | -€280 | -5.7% |
| Financial debts | 43 | €910 | €753 | -€157 | -17.3% |
| Credit institutions | 430/8 | €910 | €753 | -€157 | -17.3% |
| Trade debts | 44 | €498 | €729 | +€232 | +46.5% |
| Suppliers | 440/4 | €498 | €729 | +€232 | +46.5% |
| Taxes, remuneration and social security | 45 | €9,594 | €9,759 | +€165 | +1.7% |
| Taxes | 450/3 | €9,594 | €9,759 | +€165 | +1.7% |
| Other amounts payable | 47/48 | €40,627 | €53,301 | +€12,674 | +31.2% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €7,779 | €6,648 | -€1,130 | -14.5% |
| Other operating charges | 640/8 | €1,493 | €1,528 | +€34 | +2.3% |
| Gross operating margin | 9900 | €62,935 | €77,015 | +€14,080 | +22.4% |
| Operating profit (loss) | 9901 | €53,663 | €68,839 | +€15,176 | +28.3% |
| Financial charges | 65/66B | €1,844 | €1,356 | -€489 | -26.5% |
| Recurring financial charges | 65 | €1,844 | €1,356 | -€489 | -26.5% |
| Profit (loss) for the period before taxes | 9903 | €51,819 | €67,484 | +€15,665 | +30.2% |
| Income taxes | 67/77 | €11,192 | €14,443 | +€3,252 | +29.1% |
| Profit (loss) for the period | 9904 | €40,627 | €53,040 | +€12,413 | +30.6% |
| Profit (loss) for the period to be appropriated | 9905 | €40,627 | €53,040 | +€12,413 | +30.6% |
Source: filed annual accounts (NBB), fiscal years ended 30 September 2024 and 30 September 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 7 October 2026 via checked.be.