VIM BETON CONSTRUCT: 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 BETON CONSTRUCT
Largest movements
- Tangible fixed assets +€4,379
new in 2025: €4,379
of which Furniture and vehicles: +€3,116
- Receivables within one year -€4,372
down €4,372 (-4.4%), from €99,122 to €94,750
of which Other amounts receivable: -€18,182
- Tax, wage and social debts -€22,251
down €22,251 (-53.5%), from €41,562 to €19,312
of which Remuneration and social security: -€40,183
- Reserves +€20,000
new in 2025: €20,000
- Trade debts +€8,496
up €8,496 (+65.7%), from €12,940 to €21,436
of which Bills of exchange payable: +€9,091
- Accrued charges and deferred income -€5,766
no longer reported in 2025 (was €5,766)
- Gross operating margin +€34,484
up €34,484 (+216%), from €15,968 to €50,453
- Taxes +€11,761
new in 2025: €11,761
- Financial income +€6,608
up €6,608 (+221%), from €2,985 to €9,593
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 | €99,874 | €100,688 | +€814 | +0.8% |
| Fixed assets | 21/28 | - | €4,379 | +€4,379 | |
| Tangible fixed assets | 22/27 | - | €4,379 | +€4,379 | |
| Plant, machinery and equipment | 23 | - | €1,263 | +€1,263 | |
| Furniture and vehicles | 24 | - | €3,116 | +€3,116 | |
| Current assets | 29/58 | €99,874 | €96,310 | -€3,565 | -3.6% |
| Amounts receivable within one year | 40/41 | €99,122 | €94,750 | -€4,372 | -4.4% |
| Trade receivables | 40 | - | €13,810 | +€13,810 | |
| Other amounts receivable | 41 | €99,122 | €80,940 | -€18,182 | -18.3% |
| Cash at bank and in hand | 54/58 | €577 | €1,560 | +€983 | +170% |
| Deferred charges and accrued income | 490/1 | €175 | - | -€175 | |
| Total equity and liabilities | 10/49 | €99,874 | €100,688 | +€814 | +0.8% |
| Equity | 10/15 | €39,605 | €59,940 | +€20,335 | +51.3% |
| Contributions | 10/11 | €3,000 | €3,000 | = | 0.0% |
| Contributions outside capital | 11 | - | €3,000 | +€3,000 | |
| Other | 1109/19 | - | €3,000 | +€3,000 | |
| Reserves | 13 | - | €20,000 | +€20,000 | |
| Distributable reserves | 133 | - | €20,000 | +€20,000 | |
| Profit (loss) carried forward | 14 | €36,605 | €36,940 | +€335 | +0.9% |
| Amounts payable | 17/49 | €60,269 | €40,748 | -€19,521 | -32.4% |
| Amounts payable within one year | 42/48 | €54,503 | €40,748 | -€13,755 | -25.2% |
| Trade debts | 44 | €12,940 | €21,436 | +€8,496 | +65.7% |
| Suppliers | 440/4 | €12,940 | €12,346 | -€595 | -4.6% |
| Bills of exchange payable | 441 | - | €9,091 | +€9,091 | |
| Taxes, remuneration and social security | 45 | €41,562 | €19,312 | -€22,251 | -53.5% |
| Taxes | 450/3 | €914 | €18,847 | +€17,932 | +1,962% |
| Remuneration and social security | 454/9 | €40,648 | €465 | -€40,183 | -98.9% |
| Accrued charges and deferred income | 492/3 | €5,766 | - | -€5,766 | |
| Remuneration, social security and pensions | 62 | €25,505 | €25,307 | -€198 | -0.8% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €286 | €789 | +€503 | +176% |
| Other operating charges | 640/8 | €175 | €381 | +€206 | +117% |
| Gross operating margin | 9900 | €15,968 | €50,453 | +€34,484 | +216% |
| Operating profit (loss) | 9901 | -€9,998 | €23,976 | +€33,974 | |
| Financial income | 75/76B | €2,985 | €9,593 | +€6,608 | +221% |
| Recurring financial income | 75 | €2,985 | €9,593 | +€6,608 | +221% |
| Financial charges | 65/66B | €1,118 | €1,472 | +€355 | +31.7% |
| Recurring financial charges | 65 | €1,118 | €1,472 | +€355 | +31.7% |
| Profit (loss) for the period before taxes | 9903 | -€8,131 | €32,096 | +€40,227 | |
| Income taxes | 67/77 | - | €11,761 | +€11,761 | |
| Profit (loss) for the period | 9904 | -€8,131 | €20,335 | +€28,466 | |
| Profit (loss) for the period to be appropriated | 9905 | -€8,131 | €20,335 | +€28,466 |
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 17 October 2026 via checked.be.