VIMA CONSTRUCTION: 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 CONSTRUCTION
Largest movements
- Receivables within one year +€11,261
up €11,261 (+145%), from €7,793 to €19,054
of which Trade receivables: +€9,133
- Cash +€1,359
up €1,359 (+11.3%), from €12,076 to €13,434
mainly Trade debts (+€7,519) and Net result for the year (+€7,106)
- Deferred charges and accrued income -€947
down €947 (-52.3%), from €1,810 to €863
- Financial fixed assets +€700
up €700 (+117%), from €600 to €1,300
- Tangible fixed assets +€652
up €652 (+6.2%), from €10,586 to €11,238
- Trade debts +€7,519
up €7,519 (+85.0%), from €8,850 to €16,369
- Profit (loss) carried forward +€7,106
up €7,106 (+267%), from €2,666 to €9,772
- Other debts -€3,847
down €3,847 (-40.3%), from €9,539 to €5,691
- Tax, wage and social debts +€2,247
up €2,247 (+25.5%), from €8,809 to €11,057
of which Taxes: +€1,881
- Gross operating margin +€14,116
up €14,116 (+39.8%), from €35,439 to €49,555
- Staff costs +€2,218
up €2,218 (+6.8%), from €32,467 to €34,685
- Taxes +€1,809
new in 2025: €1,809
- Depreciation +€1,054
up €1,054 (+44.7%), from €2,361 to €3,415
- Other operating charges -€772
down €772 (-28.9%), from €2,672 to €1,900
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 | €32,864 | €45,889 | +€13,025 | +39.6% |
| Fixed assets | 21/28 | €11,186 | €12,538 | +€1,352 | +12.1% |
| Tangible fixed assets | 22/27 | €10,586 | €11,238 | +€652 | +6.2% |
| Plant, machinery and equipment | 23 | €10,586 | €11,238 | +€652 | +6.2% |
| Financial fixed assets | 28 | €600 | €1,300 | +€700 | +117% |
| Current assets | 29/58 | €21,678 | €33,351 | +€11,673 | +53.8% |
| Amounts receivable within one year | 40/41 | €7,793 | €19,054 | +€11,261 | +145% |
| Trade receivables | 40 | €4,734 | €13,868 | +€9,133 | +193% |
| Other amounts receivable | 41 | €3,058 | €5,186 | +€2,128 | +69.6% |
| Cash at bank and in hand | 54/58 | €12,076 | €13,434 | +€1,359 | +11.3% |
| Deferred charges and accrued income | 490/1 | €1,810 | €863 | -€947 | -52.3% |
| Total equity and liabilities | 10/49 | €32,864 | €45,889 | +€13,025 | +39.6% |
| Equity | 10/15 | €5,666 | €12,772 | +€7,106 | +125% |
| Contributions | 10/11 | €3,000 | €3,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €2,666 | €9,772 | +€7,106 | +267% |
| Amounts payable | 17/49 | €27,198 | €33,117 | +€5,919 | +21.8% |
| Amounts payable within one year | 42/48 | €27,198 | €33,117 | +€5,919 | +21.8% |
| Trade debts | 44 | €8,850 | €16,369 | +€7,519 | +85.0% |
| Suppliers | 440/4 | €8,850 | €16,369 | +€7,519 | +85.0% |
| Taxes, remuneration and social security | 45 | €8,809 | €11,057 | +€2,247 | +25.5% |
| Taxes | 450/3 | €76 | €1,957 | +€1,881 | +2,482% |
| Remuneration and social security | 454/9 | €8,733 | €9,100 | +€366 | +4.2% |
| Other amounts payable | 47/48 | €9,539 | €5,691 | -€3,847 | -40.3% |
| Remuneration, social security and pensions | 62 | €32,467 | €34,685 | +€2,218 | +6.8% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €2,361 | €3,415 | +€1,054 | +44.7% |
| Other operating charges | 640/8 | €2,672 | €1,900 | -€772 | -28.9% |
| Gross operating margin | 9900 | €35,439 | €49,555 | +€14,116 | +39.8% |
| Operating profit (loss) | 9901 | -€2,061 | €9,555 | +€11,616 | |
| Financial income | 75/76B | €0 | €0 | +€0 | +300% |
| Recurring financial income | 75 | €0 | €0 | +€0 | +300% |
| Financial charges | 65/66B | €224 | €640 | +€416 | +186% |
| Recurring financial charges | 65 | €224 | €640 | +€416 | +186% |
| Profit (loss) for the period before taxes | 9903 | -€2,284 | €8,915 | +€11,200 | |
| Income taxes | 67/77 | - | €1,809 | +€1,809 | |
| Profit (loss) for the period | 9904 | -€2,284 | €7,106 | +€9,391 | |
| Profit (loss) for the period to be appropriated | 9905 | -€2,284 | €7,106 | +€9,391 |
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 27 October 2026 via checked.be.