VIM-ItPro: 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-ItPro
Largest movements
- Cash -€35,034
down €35,034 (-29.1%), from €120,438 to €85,404
mainly Investment in fixed assets (net) (-€26,136) and Tax, wage and social debts (-€6,466)
- Tangible fixed assets +€23,158
up €23,158 (+378.9%), from €6,112 to €29,270
of which Other tangible fixed assets: +€23,636
- Tax, wage and social debts -€6,466
down €6,466 (-37.8%), from €17,094 to €10,628
- Profit (loss) carried forward -€3,950
new in 2025: -€3,950
- Trade debts -€1,798
down €1,798 (-67.4%), from €2,669 to €870
- Gross operating margin -€43,003
down €43,003 (-83.3%), from €51,654 to €8,652
- Taxes -€15,806
down €15,806 (-99.4%), from €15,901 to €95
- Depreciation +€1,063
up €1,063 (+55.5%), from €1,915 to €2,978
- Financial charges +€865
up €865 (+31.8%), from €2,717 to €3,581
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 | €157,170 | €144,955 | -€12,214 | -7.8% |
| Fixed assets | 21/28 | €6,112 | €29,270 | +€23,158 | +378.9% |
| Tangible fixed assets | 22/27 | €6,112 | €29,270 | +€23,158 | +378.9% |
| Plant, machinery and equipment | 23 | €2,723 | €3,163 | +€439 | +16.1% |
| Furniture and vehicles | 24 | €3,389 | €2,471 | -€918 | -27.1% |
| Other tangible fixed assets | 26 | - | €23,636 | +€23,636 | |
| Current assets | 29/58 | €151,058 | €115,685 | -€35,372 | -23.4% |
| Amounts receivable within one year | 40/41 | €29,561 | €30,281 | +€720 | +2.4% |
| Trade receivables | 40 | €29,561 | €20,376 | -€9,185 | -31.1% |
| Other amounts receivable | 41 | - | €9,905 | +€9,905 | |
| Cash at bank and in hand | 54/58 | €120,438 | €85,404 | -€35,034 | -29.1% |
| Deferred charges and accrued income | 490/1 | €1,058 | - | -€1,058 | |
| Total equity and liabilities | 10/49 | €157,170 | €144,955 | -€12,214 | -7.8% |
| Equity | 10/15 | €136,685 | €132,735 | -€3,950 | -2.9% |
| Contributions | 10/11 | €5,000 | €5,000 | = | 0.0% |
| Reserves | 13 | €131,685 | €131,685 | = | 0.0% |
| Distributable reserves | 133 | €131,685 | €131,685 | = | 0.0% |
| Profit (loss) carried forward | 14 | - | -€3,950 | -€3,950 | |
| Amounts payable | 17/49 | €20,484 | €12,220 | -€8,264 | -40.3% |
| Amounts payable within one year | 42/48 | €20,484 | €12,220 | -€8,264 | -40.3% |
| Trade debts | 44 | €2,669 | €870 | -€1,798 | -67.4% |
| Suppliers | 440/4 | €2,669 | €870 | -€1,798 | -67.4% |
| Taxes, remuneration and social security | 45 | €17,094 | €10,628 | -€6,466 | -37.8% |
| Taxes | 450/3 | €17,094 | €10,628 | -€6,466 | -37.8% |
| Other amounts payable | 47/48 | €722 | €722 | = | 0.0% |
| Non-recurring operating income | 76A | €994 | - | -€994 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €1,915 | €2,978 | +€1,063 | +55.5% |
| Other operating charges | 640/8 | €449 | €462 | +€12 | +2.8% |
| Non-recurring operating charges | 66A | - | €5,486 | +€5,486 | |
| Gross operating margin | 9900 | €51,654 | €8,652 | -€43,003 | -83.3% |
| Operating profit (loss) | 9901 | €49,290 | -€274 | -€49,564 | |
| Financial income | 75/76B | €2 | - | -€2 | |
| Recurring financial income | 75 | €2 | - | -€2 | |
| Financial charges | 65/66B | €2,717 | €3,581 | +€865 | +31.8% |
| Recurring financial charges | 65 | €2,717 | €3,581 | +€865 | +31.8% |
| Profit (loss) for the period before taxes | 9903 | €46,575 | -€3,855 | -€50,430 | |
| Income taxes | 67/77 | €15,901 | €95 | -€15,806 | -99.4% |
| Profit (loss) for the period | 9904 | €30,675 | -€3,950 | -€34,625 | |
| Profit (loss) for the period to be appropriated | 9905 | €30,675 | -€3,950 | -€34,625 |
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 1 October 2026 via checked.be.