VIM 3012: 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.
VIM 3012
Largest movements
- Tangible fixed assets -€7,219
down €7,219 (-4.5%), from €160,990 to €153,771
- Receivables within one year +€4,664
new in 2025: €4,664
- Other debts +€18,705
up €18,705 (+9.9%), from €188,873 to €207,577
- Debts after one year -€15,386
down €15,386 (-11.8%), from €129,975 to €114,589
- Profit (loss) carried forward -€5,874
down €5,874 (-3.5%), from -€170,258 to -€176,132
- Financial charges -€1,060
down €1,060 (-18.4%), from €5,748 to €4,688
- Gross operating margin +€184
up €184 (+3.1%), from €5,849 to €6,033
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
Cash or the result is not a separate line in both sets of accounts; the cash flow cannot be derived from them.
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €160,990 | €158,435 | -€2,555 | -1.6% |
| Fixed assets | 21/28 | €160,990 | €153,771 | -€7,219 | -4.5% |
| Tangible fixed assets | 22/27 | €160,990 | €153,771 | -€7,219 | -4.5% |
| Land and buildings | 22 | €160,990 | €153,771 | -€7,219 | -4.5% |
| Current assets | 29/58 | - | €4,664 | +€4,664 | |
| Amounts receivable within one year | 40/41 | - | €4,664 | +€4,664 | |
| Other amounts receivable | 41 | - | €4,664 | +€4,664 | |
| Total equity and liabilities | 10/49 | €160,990 | €158,435 | -€2,555 | -1.6% |
| Equity | 10/15 | -€157,858 | -€163,732 | -€5,874 | -3.7% |
| Contributions | 10/11 | €12,400 | €12,400 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€170,258 | -€176,132 | -€5,874 | -3.5% |
| Amounts payable | 17/49 | €318,848 | €322,167 | +€3,319 | +1.0% |
| Amounts payable after more than one year | 17 | €129,975 | €114,589 | -€15,386 | -11.8% |
| Financial debts | 170/4 | €129,975 | €114,589 | -€15,386 | -11.8% |
| Amounts payable within one year | 42/48 | €188,873 | €207,577 | +€18,705 | +9.9% |
| Other amounts payable | 47/48 | €188,873 | €207,577 | +€18,705 | +9.9% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €7,219 | €7,219 | = | 0.0% |
| Gross operating margin | 9900 | €5,849 | €6,033 | +€184 | +3.1% |
| Operating profit (loss) | 9901 | -€1,370 | -€1,186 | +€184 | +13.4% |
| Financial charges | 65/66B | €5,748 | €4,688 | -€1,060 | -18.4% |
| Recurring financial charges | 65 | €5,748 | €4,688 | -€1,060 | -18.4% |
| Profit (loss) for the period before taxes | 9903 | -€7,118 | -€5,874 | +€1,244 | +17.5% |
| Profit (loss) for the period | 9904 | -€7,118 | -€5,874 | +€1,244 | +17.5% |
| Profit (loss) for the period to be appropriated | 9905 | -€7,118 | -€5,874 | +€1,244 | +17.5% |
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 1 November 2026 via checked.be.