Vigouren: 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.
Vigouren
Largest movements
- Tangible fixed assets -€19,907
down €19,907 (-8.0%), from €249,737 to €229,830
of which Furniture and vehicles: -€15,441
- Cash -€9,552
down €9,552 (-12.6%), from €75,921 to €66,369
mainly Net result for the year (-€13,636) and Tax, wage and social debts (-€7,714)
- Profit (loss) carried forward -€13,636
down €13,636 (-65.0%), from -€20,989 to -€34,625
- Tax, wage and social debts -€7,714
down €7,714 (-79.5%), from €9,697 to €1,983
- Other debts -€6,813
down €6,813 (-3.5%), from €196,198 to €189,385
- Depreciation -€25,001
down €25,001 (-50.1%), from €49,907 to €24,907
- Gross operating margin -€16,758
down €16,758 (-50.9%), from €32,922 to €16,164
- Financial income -€1,322
no longer reported in 2025 (was €1,322)
- Taxes -€953
down €953, from €558 to -€394
- Other operating charges +€495
up €495 (+10.5%), from €4,700 to €5,195
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 | €331,362 | €301,805 | -€29,558 | -8.9% |
| Fixed assets | 21/28 | €249,737 | €229,830 | -€19,907 | -8.0% |
| Tangible fixed assets | 22/27 | €249,737 | €229,830 | -€19,907 | -8.0% |
| Land and buildings | 22 | €215,893 | €211,428 | -€4,466 | -2.1% |
| Furniture and vehicles | 24 | €33,843 | €18,402 | -€15,441 | -45.6% |
| Current assets | 29/58 | €81,626 | €71,975 | -€9,651 | -11.8% |
| Amounts receivable within one year | 40/41 | €5,525 | €5,419 | -€106 | -1.9% |
| Trade receivables | 40 | €3,725 | €3,025 | -€700 | -18.8% |
| Other amounts receivable | 41 | €1,800 | €2,394 | +€594 | +33.0% |
| Cash at bank and in hand | 54/58 | €75,921 | €66,369 | -€9,552 | -12.6% |
| Deferred charges and accrued income | 490/1 | €180 | €186 | +€6 | +3.3% |
| Total equity and liabilities | 10/49 | €331,362 | €301,805 | -€29,558 | -8.9% |
| Equity | 10/15 | €123,346 | €109,710 | -€13,636 | -11.1% |
| Contributions | 10/11 | €8,224 | €8,224 | = | 0.0% |
| Reserves | 13 | €136,112 | €136,112 | = | 0.0% |
| Non-distributable reserves | 130/1 | €1,145 | €1,145 | = | 0.0% |
| Reserves not available under the articles | 1311 | €1,145 | €1,145 | = | 0.0% |
| Distributable reserves | 133 | €134,967 | €134,967 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€20,989 | -€34,625 | -€13,636 | -65.0% |
| Amounts payable | 17/49 | €208,016 | €192,094 | -€15,922 | -7.7% |
| Amounts payable within one year | 42/48 | €208,016 | €192,094 | -€15,922 | -7.7% |
| Trade debts | 44 | €2,121 | €726 | -€1,395 | -65.8% |
| Suppliers | 440/4 | €2,121 | €726 | -€1,395 | -65.8% |
| Taxes, remuneration and social security | 45 | €9,697 | €1,983 | -€7,714 | -79.5% |
| Taxes | 450/3 | €9,697 | €1,983 | -€7,714 | -79.5% |
| Other amounts payable | 47/48 | €196,198 | €189,385 | -€6,813 | -3.5% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €49,907 | €24,907 | -€25,001 | -50.1% |
| Other operating charges | 640/8 | €4,700 | €5,195 | +€495 | +10.5% |
| Gross operating margin | 9900 | €32,922 | €16,164 | -€16,758 | -50.9% |
| Operating profit (loss) | 9901 | -€21,685 | -€13,937 | +€7,748 | +35.7% |
| Financial income | 75/76B | €1,322 | - | -€1,322 | |
| Recurring financial income | 75 | €1,322 | - | -€1,322 | |
| Financial charges | 65/66B | €67 | €93 | +€26 | +38.5% |
| Recurring financial charges | 65 | €67 | €93 | +€26 | +38.5% |
| Profit (loss) for the period before taxes | 9903 | -€20,431 | -€14,030 | +€6,400 | +31.3% |
| Income taxes | 67/77 | €558 | -€394 | -€953 | |
| Profit (loss) for the period | 9904 | -€20,989 | -€13,636 | +€7,353 | +35.0% |
| Profit (loss) for the period to be appropriated | 9905 | -€20,989 | -€13,636 | +€7,353 | +35.0% |
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 10 October 2026 via checked.be.