VIJOMA: 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.
VIJOMA
Largest movements
- Tangible fixed assets +€18,140
up €18,140 (+5.8%), from €310,173 to €328,313
of which Land and buildings: +€9,997
- Receivables within one year -€4,594
no longer reported in 2025 (was €4,594)
of which Trade receivables: -€4,139
- Other debts +€20,190
up €20,190 (+98.5%), from €20,493 to €40,683
- Tax, wage and social debts -€6,429
down €6,429 (-84.0%), from €7,656 to €1,227
- Profit (loss) carried forward +€4,744
up €4,744 (+8.8%), from -€53,748 to -€49,004
- Financial charges -€11,999
down €11,999 (-99.6%), from €12,044 to €45
- Other operating charges +€1,181
up €1,181 (+73.1%), from €1,616 to €2,797
- Depreciation +€838
up €838 (+27.5%), from €3,045 to €3,883
- Gross operating margin +€778
up €778 (+7.3%), from €10,691 to €11,469
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 | €317,515 | €334,065 | +€16,550 | +5.2% |
| Fixed assets | 21/28 | €310,173 | €328,313 | +€18,140 | +5.8% |
| Tangible fixed assets | 22/27 | €310,173 | €328,313 | +€18,140 | +5.8% |
| Land and buildings | 22 | €310,173 | €320,170 | +€9,997 | +3.2% |
| Plant, machinery and equipment | 23 | - | €5,249 | +€5,249 | |
| Furniture and vehicles | 24 | - | €2,894 | +€2,894 | |
| Current assets | 29/58 | €7,342 | €5,752 | -€1,590 | -21.7% |
| Amounts receivable within one year | 40/41 | €4,594 | - | -€4,594 | |
| Trade receivables | 40 | €4,139 | - | -€4,139 | |
| Other amounts receivable | 41 | €455 | - | -€455 | |
| Cash at bank and in hand | 54/58 | €292 | €3,177 | +€2,885 | +988% |
| Deferred charges and accrued income | 490/1 | €2,456 | €2,576 | +€119 | +4.9% |
| Total equity and liabilities | 10/49 | €317,515 | €334,065 | +€16,550 | +5.2% |
| Equity | 10/15 | €14,452 | €19,196 | +€4,744 | +32.8% |
| Contributions | 10/11 | €62,000 | €62,000 | = | 0.0% |
| Capital | 10 | €62,000 | €62,000 | = | 0.0% |
| Issued capital | 100 | €62,000 | €62,000 | = | 0.0% |
| Reserves | 13 | €6,200 | €6,200 | = | 0.0% |
| Non-distributable reserves | 130/1 | €6,200 | €6,200 | = | 0.0% |
| Legal reserve | 130 | €6,200 | €6,200 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€53,748 | -€49,004 | +€4,744 | +8.8% |
| Amounts payable | 17/49 | €303,064 | €314,869 | +€11,806 | +3.9% |
| Amounts payable after more than one year | 17 | €272,000 | €272,000 | = | 0.0% |
| Financial debts | 170/4 | €272,000 | €272,000 | = | 0.0% |
| Amounts payable within one year | 42/48 | €31,064 | €42,869 | +€11,806 | +38.0% |
| Trade debts | 44 | €2,915 | €960 | -€1,955 | -67.1% |
| Suppliers | 440/4 | €2,915 | €960 | -€1,955 | -67.1% |
| Taxes, remuneration and social security | 45 | €7,656 | €1,227 | -€6,429 | -84.0% |
| Taxes | 450/3 | €7,656 | €1,227 | -€6,429 | -84.0% |
| Other amounts payable | 47/48 | €20,493 | €40,683 | +€20,190 | +98.5% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €3,045 | €3,883 | +€838 | +27.5% |
| Other operating charges | 640/8 | €1,616 | €2,797 | +€1,181 | +73.1% |
| Gross operating margin | 9900 | €10,691 | €11,469 | +€778 | +7.3% |
| Operating profit (loss) | 9901 | €6,030 | €4,789 | -€1,241 | -20.6% |
| Financial charges | 65/66B | €12,044 | €45 | -€11,999 | -99.6% |
| Recurring financial charges | 65 | €12,044 | €45 | -€11,999 | -99.6% |
| Profit (loss) for the period before taxes | 9903 | -€6,014 | €4,744 | +€10,758 | |
| Profit (loss) for the period | 9904 | -€6,014 | €4,744 | +€10,758 | |
| Profit (loss) for the period to be appropriated | 9905 | -€6,014 | €4,744 | +€10,758 |
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 31 October 2026 via checked.be.