VIMABEMA: what changed
VIMABEMA
Largest movements
- Cash +€9,161
up €9,161 (+20.3%), from €45,131 to €54,293
mainly Other debts (+€6,807) and Net result for the year (+€2,650)
- Receivables within one year -€1,603
down €1,603 (-14.2%), from €11,283 to €9,680
- Other debts +€6,807
up €6,807 (+37.8%), from €18,019 to €24,826
- Reserves +€1,018
up €1,018 (+3.9%), from €26,087 to €27,105
- Gross operating margin -€736
down €736 (-13.6%), from €5,428 to €4,692
- Taxes -€204
down €204 (-12.0%), from €1,693 to €1,489
- Depreciation -€109
no longer reported in 2025 (was €109)
- Financial charges +€105
up €105 (+216%), from €49 to €153
Change in the result, 2024 to 2025
For each income-statement line you see the change as its effect on the result. Higher costs lower the result, higher income raises it.
Derived cash bridge
The bridge is derived from the 2024 and 2025 balance sheets and the 2025 result. There is no filed cash-flow statement. You see where the money came from and where it went.
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €68,154 | €75,671 | +€7,516 | +11.0% |
| Current assets | 29/58 | €68,154 | €75,671 | +€7,516 | +11.0% |
| Amounts receivable within one year | 40/41 | €11,283 | €9,680 | -€1,603 | -14.2% |
| Trade receivables | 40 | €11,283 | €9,680 | -€1,603 | -14.2% |
| Cash at bank and in hand | 54/58 | €45,131 | €54,293 | +€9,161 | +20.3% |
| Deferred charges and accrued income | 490/1 | €11,740 | €11,698 | -€42 | -0.4% |
| Total equity and liabilities | 10/49 | €68,154 | €75,671 | +€7,516 | +11.0% |
| Equity | 10/15 | €38,487 | €39,505 | +€1,018 | +2.6% |
| Contributions | 10/11 | €12,400 | €12,400 | = | 0.0% |
| Reserves | 13 | €26,087 | €27,105 | +€1,018 | +3.9% |
| Distributable reserves | 133 | €26,087 | €27,105 | +€1,018 | +3.9% |
| Amounts payable | 17/49 | €29,668 | €36,166 | +€6,499 | +21.9% |
| Amounts payable within one year | 42/48 | €29,668 | €36,166 | +€6,499 | +21.9% |
| Trade debts | 44 | €3,065 | €3,368 | +€303 | +9.9% |
| Suppliers | 440/4 | €3,065 | €3,368 | +€303 | +9.9% |
| Taxes, remuneration and social security | 45 | €8,584 | €7,972 | -€612 | -7.1% |
| Taxes | 450/3 | €8,584 | €7,972 | -€612 | -7.1% |
| Other amounts payable | 47/48 | €18,019 | €24,826 | +€6,807 | +37.8% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €109 | - | -€109 | |
| Other operating charges | 640/8 | €387 | €400 | +€12 | +3.2% |
| Gross operating margin | 9900 | €5,428 | €4,692 | -€736 | -13.6% |
| Operating profit (loss) | 9901 | €4,932 | €4,293 | -€640 | -13.0% |
| Financial charges | 65/66B | €49 | €153 | +€105 | +216% |
| Recurring financial charges | 65 | €49 | €153 | +€105 | +216% |
| Profit (loss) for the period before taxes | 9903 | €4,884 | €4,139 | -€745 | -15.2% |
| Income taxes | 67/77 | €1,693 | €1,489 | -€204 | -12.0% |
| Profit (loss) for the period | 9904 | €3,191 | €2,650 | -€541 | -17.0% |
| Profit (loss) for the period to be appropriated | 9905 | €3,191 | €2,650 | -€541 | -17.0% |
Next steps
Calculation and sources
Source: filed annual accounts (NBB), financial years ended 31 December 2024 and 31 December 2025. Green is a favourable move for that line, red an unfavourable one. Prepared on 5 November 2026 via checked.be.