VIM & VIGOR CONSULT: 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 & VIGOR CONSULT
Largest movements
- Receivables within one year -€22,744
down €22,744 (-58.2%), from €39,097 to €16,353
of which Trade receivables: -€22,744
- Cash +€11,269
up €11,269 (+230.3%), from €4,893 to €16,162
mainly Other debts (+€39,456) and Net result for the year (+€31,422)
- Tangible fixed assets -€3,703
down €3,703 (-2.3%), from €161,211 to €157,508
of which Land and buildings: -€4,484
- Deferred charges and accrued income -€2,593
down €2,593 (-29.5%), from €8,778 to €6,185
- Other debts +€39,456
up €39,456 (+360.1%), from €10,958 to €50,414
- Trade debts -€22,149
down €22,149 (-92.0%), from €24,067 to €1,918
- Debts after one year -€18,302
down €18,302 (-16.6%), from €110,310 to €92,009
- Reserves -€12,150
down €12,150 (-37.9%), from €32,064 to €19,914
- Tax, wage and social debts -€5,225
down €5,225 (-43.5%), from €12,009 to €6,785
of which Taxes: -€5,225
- Gross operating margin +€30,479
up €30,479 (+127.0%), from €23,994 to €54,473
- Taxes +€6,053
up €6,053 (+193.9%), from €3,121 to €9,175
- Depreciation -€1,262
down €1,262 (-13.6%), from €9,304 to €8,043
- Other operating charges -€1,021
down €1,021 (-42.7%), from €2,391 to €1,370
From the 2025 result to the 2026 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 2025 and 2026 balance sheets and the 2026 result: not a filed cash-flow statement. It shows where the money came from and went.
Every line side by side
| Line | Code | 2025 | 2026 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €214,004 | €196,234 | -€17,771 | -8.3% |
| Fixed assets | 21/28 | €161,236 | €157,533 | -€3,703 | -2.3% |
| Tangible fixed assets | 22/27 | €161,211 | €157,508 | -€3,703 | -2.3% |
| Land and buildings | 22 | €150,329 | €145,846 | -€4,484 | -3.0% |
| Furniture and vehicles | 24 | €8,114 | €9,488 | +€1,374 | +16.9% |
| Other tangible fixed assets | 26 | €2,768 | €2,175 | -€593 | -21.4% |
| Financial fixed assets | 28 | €25 | €25 | = | 0.0% |
| Current assets | 29/58 | €52,768 | €38,700 | -€14,068 | -26.7% |
| Amounts receivable within one year | 40/41 | €39,097 | €16,353 | -€22,744 | -58.2% |
| Trade receivables | 40 | €39,097 | €16,353 | -€22,744 | -58.2% |
| Other amounts receivable | 41 | €0 | - | = | |
| Cash at bank and in hand | 54/58 | €4,893 | €16,162 | +€11,269 | +230.3% |
| Deferred charges and accrued income | 490/1 | €8,778 | €6,185 | -€2,593 | -29.5% |
| Total equity and liabilities | 10/49 | €214,004 | €196,234 | -€17,771 | -8.3% |
| Equity | 10/15 | €38,955 | €26,807 | -€12,148 | -31.2% |
| Contributions | 10/11 | €6,464 | €6,464 | = | 0.0% |
| Reserves | 13 | €32,064 | €19,914 | -€12,150 | -37.9% |
| Distributable reserves | 133 | €32,064 | €19,914 | -€12,150 | -37.9% |
| Profit (loss) carried forward | 14 | €427 | €428 | +€2 | +0.4% |
| Amounts payable | 17/49 | €175,049 | €169,427 | -€5,622 | -3.2% |
| Amounts payable after more than one year | 17 | €110,310 | €92,009 | -€18,302 | -16.6% |
| Financial debts | 170/4 | €110,310 | €92,009 | -€18,302 | -16.6% |
| Amounts payable within one year | 42/48 | €64,739 | €77,418 | +€12,679 | +19.6% |
| Current portion of amounts payable after more than one year | 42 | €17,704 | €18,302 | +€597 | +3.4% |
| Trade debts | 44 | €24,067 | €1,918 | -€22,149 | -92.0% |
| Suppliers | 440/4 | €24,067 | €1,918 | -€22,149 | -92.0% |
| Taxes, remuneration and social security | 45 | €12,009 | €6,785 | -€5,225 | -43.5% |
| Taxes | 450/3 | €12,009 | €6,785 | -€5,225 | -43.5% |
| Remuneration and social security | 454/9 | €0 | - | = | |
| Other amounts payable | 47/48 | €10,958 | €50,414 | +€39,456 | +360.1% |
| Accrued charges and deferred income | 492/3 | €0 | - | = | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €9,304 | €8,043 | -€1,262 | -13.6% |
| Other operating charges | 640/8 | €2,391 | €1,370 | -€1,021 | -42.7% |
| Gross operating margin | 9900 | €23,994 | €54,473 | +€30,479 | +127.0% |
| Operating profit (loss) | 9901 | €12,299 | €45,061 | +€32,762 | +266.4% |
| Financial income | 75/76B | €1 | €2 | +€1 | +87.4% |
| Recurring financial income | 75 | €1 | €2 | +€1 | +87.4% |
| Financial charges | 65/66B | €4,757 | €4,466 | -€290 | -6.1% |
| Recurring financial charges | 65 | €4,757 | €4,466 | -€290 | -6.1% |
| Profit (loss) for the period before taxes | 9903 | €7,543 | €40,596 | +€33,053 | +438.2% |
| Income taxes | 67/77 | €3,121 | €9,175 | +€6,053 | +193.9% |
| Profit (loss) for the period | 9904 | €4,422 | €31,422 | +€27,000 | +610.6% |
| Profit (loss) for the period to be appropriated | 9905 | €4,422 | €31,422 | +€27,000 | +610.6% |
Source: filed annual accounts (NBB), financial years ended 31 March 2025 and 31 March 2026. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 9 October 2026 via checked.be.