VIMA CALU: 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.
VIMA CALU
Largest movements
- Tangible fixed assets -€14,424
down €14,424 (-5.4%), from €266,527 to €252,103
- Cash +€13,898
up €13,898 (+91.6%), from €15,178 to €29,076
mainly Other debts (+€34,068) and Net result for the year (+€19,121)
- Tax, wage and social debts -€37,874
down €37,874 (-96.2%), from €39,374 to €1,500
of which Taxes: -€37,874
- Other debts +€34,068
up €34,068 (+93.4%), from €36,468 to €70,536
- Reserves +€19,121
up €19,121 (+253.1%), from €7,555 to €26,676
- Debts after one year -€15,104
down €15,104 (-8.1%), from €186,722 to €171,617
- Gross operating margin +€32,269
up €32,269 (+237.9%), from €13,562 to €45,831
- Financial income -€13,928
down €13,928 (-100.0%), from €13,928 to €0
- Taxes +€5,998
up €5,998 (+1364.3%), from €440 to €6,438
- Depreciation -€628
down €628 (-4.2%), from €15,051 to €14,424
- Financial charges +€462
up €462 (+14.8%), from €3,122 to €3,584
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 | €290,231 | €290,488 | +€257 | +0.1% |
| Fixed assets | 21/28 | €271,209 | €254,185 | -€17,024 | -6.3% |
| Tangible fixed assets | 22/27 | €266,527 | €252,103 | -€14,424 | -5.4% |
| Land and buildings | 22 | €245,591 | €238,889 | -€6,702 | -2.7% |
| Plant, machinery and equipment | 23 | €1,695 | €249 | -€1,446 | -85.3% |
| Furniture and vehicles | 24 | €9,216 | €4,229 | -€4,987 | -54.1% |
| Other tangible fixed assets | 26 | €10,025 | €8,736 | -€1,289 | -12.9% |
| Financial fixed assets | 28 | €4,682 | €2,082 | -€2,600 | -55.5% |
| Current assets | 29/58 | €19,022 | €36,303 | +€17,281 | +90.8% |
| Amounts receivable within one year | 40/41 | €2,441 | €3,505 | +€1,064 | +43.6% |
| Trade receivables | 40 | €380 | €1,443 | +€1,063 | +279.3% |
| Other amounts receivable | 41 | €2,060 | €2,062 | +€2 | +0.1% |
| Cash at bank and in hand | 54/58 | €15,178 | €29,076 | +€13,898 | +91.6% |
| Deferred charges and accrued income | 490/1 | €1,404 | €3,722 | +€2,318 | +165.2% |
| Total equity and liabilities | 10/49 | €290,231 | €290,488 | +€257 | +0.1% |
| Equity | 10/15 | €12,555 | €31,676 | +€19,121 | +152.3% |
| Contributions | 10/11 | €5,000 | €5,000 | = | 0.0% |
| Reserves | 13 | €7,555 | €26,676 | +€19,121 | +253.1% |
| Distributable reserves | 133 | €7,555 | €26,676 | +€19,121 | +253.1% |
| Profit (loss) carried forward | 14 | €0 | €0 | = | |
| Amounts payable | 17/49 | €277,676 | €258,812 | -€18,864 | -6.8% |
| Amounts payable after more than one year | 17 | €186,722 | €171,617 | -€15,104 | -8.1% |
| Financial debts | 170/4 | €186,722 | €171,617 | -€15,104 | -8.1% |
| Amounts payable within one year | 42/48 | €90,954 | €87,194 | -€3,760 | -4.1% |
| Current portion of amounts payable after more than one year | 42 | €14,900 | €15,104 | +€204 | +1.4% |
| Trade debts | 44 | €212 | €54 | -€158 | -74.7% |
| Suppliers | 440/4 | €212 | €54 | -€158 | -74.7% |
| Taxes, remuneration and social security | 45 | €39,374 | €1,500 | -€37,874 | -96.2% |
| Taxes | 450/3 | €39,374 | €1,500 | -€37,874 | -96.2% |
| Remuneration and social security | 454/9 | €0 | - | = | |
| Other amounts payable | 47/48 | €36,468 | €70,536 | +€34,068 | +93.4% |
| Accrued charges and deferred income | 492/3 | €0 | - | = | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €15,051 | €14,424 | -€628 | -4.2% |
| Other operating charges | 640/8 | €2,161 | €2,264 | +€103 | +4.8% |
| Gross operating margin | 9900 | €13,562 | €45,831 | +€32,269 | +237.9% |
| Operating profit (loss) | 9901 | -€3,651 | €29,143 | +€32,794 | |
| Financial income | 75/76B | €13,928 | €0 | -€13,928 | -100.0% |
| Recurring financial income | 75 | €13,928 | €0 | -€13,928 | -100.0% |
| Financial charges | 65/66B | €3,122 | €3,584 | +€462 | +14.8% |
| Recurring financial charges | 65 | €3,122 | €3,584 | +€462 | +14.8% |
| Profit (loss) for the period before taxes | 9903 | €7,156 | €25,559 | +€18,403 | +257.2% |
| Income taxes | 67/77 | €440 | €6,438 | +€5,998 | +1364.3% |
| Profit (loss) for the period | 9904 | €6,716 | €19,121 | +€12,405 | +184.7% |
| Profit (loss) for the period to be appropriated | 9905 | €6,716 | €19,121 | +€12,405 | +184.7% |
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 9 October 2026 via checked.be.