ViMa CONSULTING: 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 CONSULTING
Largest movements
- Cash +€54,180
up €54,180 (+142.7%), from €37,958 to €92,138
mainly Net result for the year (+€114,937) and Other debts (+€52,875)
- Receivables within one year -€18,418
down €18,418 (-27.9%), from €66,094 to €47,676
of which Trade receivables: -€17,669
- Other debts +€52,875
up €52,875 (+82.1%), from €64,415 to €117,290
- Tax, wage and social debts -€13,987
down €13,987 (-80.2%), from €17,441 to €3,454
of which Taxes: -€9,237
- Trade debts -€3,663
down €3,663 (-90.2%), from €4,062 to €399
- Gross operating margin +€11,578
up €11,578 (+7.7%), from €150,648 to €162,226
- Taxes +€7,666
up €7,666 (+19.9%), from €38,486 to €46,152
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 | €106,323 | €141,548 | +€35,225 | +33.1% |
| Fixed assets | 21/28 | €1,731 | €1,384 | -€347 | -20.0% |
| Tangible fixed assets | 22/27 | €921 | €574 | -€347 | -37.7% |
| Furniture and vehicles | 24 | €921 | €574 | -€347 | -37.7% |
| Financial fixed assets | 28 | €810 | €810 | = | 0.0% |
| Current assets | 29/58 | €104,592 | €140,164 | +€35,572 | +34.0% |
| Amounts receivable within one year | 40/41 | €66,094 | €47,676 | -€18,418 | -27.9% |
| Trade receivables | 40 | €62,205 | €44,536 | -€17,669 | -28.4% |
| Other amounts receivable | 41 | €3,889 | €3,140 | -€749 | -19.3% |
| Cash at bank and in hand | 54/58 | €37,958 | €92,138 | +€54,180 | +142.7% |
| Deferred charges and accrued income | 490/1 | €540 | €350 | -€190 | -35.2% |
| Total equity and liabilities | 10/49 | €106,323 | €141,548 | +€35,225 | +33.1% |
| Equity | 10/15 | €20,405 | €20,405 | = | 0.0% |
| Contributions | 10/11 | €18,550 | €18,550 | = | 0.0% |
| Reserves | 13 | €1,855 | €1,855 | = | 0.0% |
| Distributable reserves | 133 | €1,855 | €1,855 | = | 0.0% |
| Amounts payable | 17/49 | €85,918 | €121,143 | +€35,225 | +41.0% |
| Amounts payable within one year | 42/48 | €85,918 | €121,143 | +€35,225 | +41.0% |
| Trade debts | 44 | €4,062 | €399 | -€3,663 | -90.2% |
| Suppliers | 440/4 | €4,062 | €399 | -€3,663 | -90.2% |
| Taxes, remuneration and social security | 45 | €17,441 | €3,454 | -€13,987 | -80.2% |
| Taxes | 450/3 | €12,691 | €3,454 | -€9,237 | -72.8% |
| Remuneration and social security | 454/9 | €4,750 | - | -€4,750 | |
| Other amounts payable | 47/48 | €64,415 | €117,290 | +€52,875 | +82.1% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €457 | €347 | -€110 | -24.1% |
| Other operating charges | 640/8 | €926 | €928 | +€2 | +0.2% |
| Gross operating margin | 9900 | €150,648 | €162,226 | +€11,578 | +7.7% |
| Operating profit (loss) | 9901 | €149,265 | €160,951 | +€11,686 | +7.8% |
| Financial income | 75/76B | €61 | €367 | +€306 | +501.6% |
| Recurring financial income | 75 | €61 | €367 | +€306 | +501.6% |
| Financial charges | 65/66B | €188 | €229 | +€41 | +21.8% |
| Recurring financial charges | 65 | €188 | €229 | +€41 | +21.8% |
| Profit (loss) for the period before taxes | 9903 | €149,138 | €161,089 | +€11,951 | +8.0% |
| Income taxes | 67/77 | €38,486 | €46,152 | +€7,666 | +19.9% |
| Profit (loss) for the period | 9904 | €110,652 | €114,937 | +€4,285 | +3.9% |
| Profit (loss) for the period to be appropriated | 9905 | €110,652 | €114,937 | +€4,285 | +3.9% |
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 11 October 2026 via checked.be.