VIM CONSULT: 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.
VIM CONSULT
Largest movements
- Cash +€112,400
up €112,400 (+112.5%), from €99,879 to €212,279
mainly Other debts (+€272,999) and Net result for the year (+€120,168)
- Other debts +€272,999
new in 2025: €272,999
- Profit (loss) carried forward -€179,457
down €179,457 (-92.8%), from €193,475 to €14,018
- Tax, wage and social debts +€26,501
up €26,501 (+50.0%), from €52,980 to €79,481
- Gross operating margin -€8,236
down €8,236 (-4.9%), from €167,563 to €159,327
- Taxes -€1,800
down €1,800 (-4.3%), from €42,267 to €40,468
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 | €251,804 | €368,582 | +€116,779 | +46.4% |
| Fixed assets | 21/28 | €1,573 | €2,925 | +€1,353 | +86.0% |
| Tangible fixed assets | 22/27 | €1,573 | €2,925 | +€1,353 | +86.0% |
| Furniture and vehicles | 24 | €1,573 | €2,925 | +€1,353 | +86.0% |
| Current assets | 29/58 | €250,231 | €365,657 | +€115,426 | +46.1% |
| Amounts receivable within one year | 40/41 | €88,959 | €91,476 | +€2,517 | +2.8% |
| Trade receivables | 40 | €38,333 | €28,750 | -€9,583 | -25.0% |
| Other amounts receivable | 41 | €50,626 | €62,726 | +€12,101 | +23.9% |
| Current investments | 50/53 | €60,685 | €61,272 | +€587 | +1.0% |
| Cash at bank and in hand | 54/58 | €99,879 | €212,279 | +€112,400 | +112.5% |
| Deferred charges and accrued income | 490/1 | €709 | €630 | -€79 | -11.1% |
| Total equity and liabilities | 10/49 | €251,804 | €368,582 | +€116,779 | +46.4% |
| Equity | 10/15 | €195,475 | €16,018 | -€179,457 | -91.8% |
| Contributions | 10/11 | €2,000 | €2,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €193,475 | €14,018 | -€179,457 | -92.8% |
| Amounts payable | 17/49 | €56,328 | €352,564 | +€296,236 | +525.9% |
| Amounts payable within one year | 42/48 | €56,328 | €352,564 | +€296,236 | +525.9% |
| Trade debts | 44 | €3,349 | €84 | -€3,264 | -97.5% |
| Suppliers | 440/4 | €3,349 | €84 | -€3,264 | -97.5% |
| Taxes, remuneration and social security | 45 | €52,980 | €79,481 | +€26,501 | +50.0% |
| Taxes | 450/3 | €52,980 | €79,481 | +€26,501 | +50.0% |
| Other amounts payable | 47/48 | - | €272,999 | +€272,999 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €842 | €908 | +€66 | +7.8% |
| Gross operating margin | 9900 | €167,563 | €159,327 | -€8,236 | -4.9% |
| Operating profit (loss) | 9901 | €166,721 | €158,419 | -€8,302 | -5.0% |
| Financial income | 75/76B | €1,000 | €2,312 | +€1,312 | +131.3% |
| Recurring financial income | 75 | €1,000 | €2,312 | +€1,312 | +131.3% |
| Financial charges | 65/66B | €106 | €96 | -€11 | -10.3% |
| Recurring financial charges | 65 | €106 | €96 | -€11 | -10.3% |
| Profit (loss) for the period before taxes | 9903 | €167,614 | €160,636 | -€6,978 | -4.2% |
| Income taxes | 67/77 | €42,267 | €40,468 | -€1,800 | -4.3% |
| Profit (loss) for the period | 9904 | €125,347 | €120,168 | -€5,179 | -4.1% |
| Profit (loss) for the period to be appropriated | 9905 | €125,347 | €120,168 | -€5,179 | -4.1% |
Source: filed annual accounts (NBB), fiscal years ended 31 December 2024 and 31 December 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 29 September 2026 via checked.be.