VIMANPRO: 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.
VIMANPRO
Largest movements
- Cash +€27,663
up €27,663 (+70.7%), from €39,118 to €66,781
mainly Trade debts (+€44,150) and Receivables within one year (+€18,851)
- Receivables within one year -€18,851
down €18,851 (-68.7%), from €27,428 to €8,577
- Tangible fixed assets -€9,593
down €9,593 (-35.1%), from €27,310 to €17,717
of which Leasing and similar rights: -€8,599
- Deferred charges and accrued income +€7,850
up €7,850 (+260%), from €3,014 to €10,864
- Intangible fixed assets -€4,588
down €4,588 (-81.4%), from €5,634 to €1,046
- Trade debts +€44,150
up €44,150 (+315%), from €14,003 to €58,153
- Profit (loss) carried forward -€38,414
down €38,414 (-25.2%), from -€152,648 to -€191,062
- Debts after one year -€6,616
down €6,616 (-30.7%), from €21,554 to €14,938
- Tax, wage and social debts +€2,822
up €2,822 (+22.5%), from €12,516 to €15,337
of which Taxes: +€2,340
- Gross operating margin +€56,127
up €56,127 (+2,870%), from €1,956 to €58,083
- Staff costs +€8,260
up €8,260 (+11.7%), from €70,433 to €78,693
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 | €103,303 | €105,491 | +€2,188 | +2.1% |
| Formation expenses | 20 | €799 | €506 | -€293 | -36.7% |
| Fixed assets | 21/28 | €32,944 | €18,763 | -€14,181 | -43.0% |
| Intangible fixed assets | 21 | €5,634 | €1,046 | -€4,588 | -81.4% |
| Tangible fixed assets | 22/27 | €27,310 | €17,717 | -€9,593 | -35.1% |
| Furniture and vehicles | 24 | €2,125 | €1,131 | -€994 | -46.8% |
| Leasing and similar rights | 25 | €25,185 | €16,586 | -€8,599 | -34.1% |
| Current assets | 29/58 | €69,560 | €86,222 | +€16,662 | +24.0% |
| Amounts receivable within one year | 40/41 | €27,428 | €8,577 | -€18,851 | -68.7% |
| Trade receivables | 40 | €27,428 | €8,577 | -€18,851 | -68.7% |
| Cash at bank and in hand | 54/58 | €39,118 | €66,781 | +€27,663 | +70.7% |
| Deferred charges and accrued income | 490/1 | €3,014 | €10,864 | +€7,850 | +260% |
| Total equity and liabilities | 10/49 | €103,303 | €105,491 | +€2,188 | +2.1% |
| Equity | 10/15 | €47,352 | €8,938 | -€38,414 | -81.1% |
| Contributions | 10/11 | €200,000 | €200,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€152,648 | -€191,062 | -€38,414 | -25.2% |
| Amounts payable | 17/49 | €55,951 | €96,553 | +€40,602 | +72.6% |
| Amounts payable after more than one year | 17 | €21,554 | €14,938 | -€6,616 | -30.7% |
| Financial debts | 170/4 | €21,554 | €14,938 | -€6,616 | -30.7% |
| Amounts payable within one year | 42/48 | €32,837 | €80,106 | +€47,269 | +144% |
| Current portion of amounts payable after more than one year | 42 | €6,318 | €6,616 | +€297 | +4.7% |
| Trade debts | 44 | €14,003 | €58,153 | +€44,150 | +315% |
| Suppliers | 440/4 | €14,003 | €58,153 | +€44,150 | +315% |
| Taxes, remuneration and social security | 45 | €12,516 | €15,337 | +€2,822 | +22.5% |
| Taxes | 450/3 | €4,325 | €6,665 | +€2,340 | +54.1% |
| Remuneration and social security | 454/9 | €8,191 | €8,672 | +€482 | +5.9% |
| Accrued charges and deferred income | 492/3 | €1,561 | €1,509 | -€51 | -3.3% |
| Remuneration, social security and pensions | 62 | €70,433 | €78,693 | +€8,260 | +11.7% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €14,504 | €14,474 | -€30 | -0.2% |
| Other operating charges | 640/8 | €2,222 | €1,987 | -€235 | -10.6% |
| Gross operating margin | 9900 | €1,956 | €58,083 | +€56,127 | +2,870% |
| Operating profit (loss) | 9901 | -€85,203 | -€37,071 | +€48,132 | +56.5% |
| Financial income | 75/76B | €0 | €0 | +€0 | +100% |
| Recurring financial income | 75 | €0 | €0 | +€0 | +100% |
| Financial charges | 65/66B | €1,511 | €1,178 | -€332 | -22.0% |
| Recurring financial charges | 65 | €1,511 | €1,178 | -€332 | -22.0% |
| Profit (loss) for the period before taxes | 9903 | -€86,713 | -€38,249 | +€48,464 | +55.9% |
| Income taxes | 67/77 | €164 | €165 | +€1 | +0.9% |
| Profit (loss) for the period | 9904 | -€86,877 | -€38,414 | +€48,463 | +55.8% |
| Profit (loss) for the period to be appropriated | 9905 | -€86,877 | -€38,414 | +€48,463 | +55.8% |
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 13 October 2026 via checked.be.