VIMAT: what changed
Two fiscal 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.
VIMAT
Largest movements
- Deferred charges and accrued income -€12,372
down €12,372 (-100.0%), from €12,372 to €0
- Debts after one year -€29,500
down €29,500 (-14.8%), from €199,369 to €169,869
- Other debts +€13,564
up €13,564 (+4.6%), from €297,152 to €310,717
- Taxes -€11,500
down €11,500 (-100.0%), from €11,500 to €0
- Other operating charges +€423
up €423 (+57.0%), from €741 to €1,164
- Gross operating margin -€187
down €187 (-10.7%), from €1,738 to €1,551
- Financial charges -€27
down €27 (-29.1%), from €92 to €65
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 | €655,989 | €642,922 | -€13,068 | -2.0% |
| Fixed assets | 21/28 | €640,560 | €640,560 | = | 0.0% |
| Financial fixed assets | 28 | €640,560 | €640,560 | = | 0.0% |
| Current assets | 29/58 | €15,429 | €2,362 | -€13,068 | -84.7% |
| Amounts receivable within one year | 40/41 | - | €1,815 | +€1,815 | |
| Trade receivables | 40 | - | €1,815 | +€1,815 | |
| Cash at bank and in hand | 54/58 | €3,058 | €547 | -€2,511 | -82.1% |
| Deferred charges and accrued income | 490/1 | €12,372 | €0 | -€12,372 | -100.0% |
| Total equity and liabilities | 10/49 | €655,989 | €642,922 | -€13,068 | -2.0% |
| Equity | 10/15 | €158,840 | €159,162 | +€322 | +0.2% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €70,616 | €70,616 | = | 0.0% |
| Non-distributable reserves | 130/1 | €2,479 | €0 | -€2,479 | -100.0% |
| Reserves not available under the articles | 1311 | €2,479 | €0 | -€2,479 | -100.0% |
| Tax-exempt reserves | 132 | €44,139 | €44,139 | = | 0.0% |
| Distributable reserves | 133 | €23,998 | €26,477 | +€2,479 | +10.3% |
| Profit (loss) carried forward | 14 | €69,625 | €69,947 | +€322 | +0.5% |
| Amounts payable | 17/49 | €497,149 | €483,759 | -€13,390 | -2.7% |
| Amounts payable after more than one year | 17 | €199,369 | €169,869 | -€29,500 | -14.8% |
| Financial debts | 170/4 | €199,369 | €169,869 | -€29,500 | -14.8% |
| Amounts payable within one year | 42/48 | €297,780 | €313,140 | +€15,360 | +5.2% |
| Trade debts | 44 | €627 | €164 | -€463 | -73.9% |
| Suppliers | 440/4 | €627 | €164 | -€463 | -73.9% |
| Taxes, remuneration and social security | 45 | - | €2,260 | +€2,260 | |
| Taxes | 450/3 | - | €2,260 | +€2,260 | |
| Other amounts payable | 47/48 | €297,152 | €310,717 | +€13,564 | +4.6% |
| Accrued charges and deferred income | 492/3 | - | €750 | +€750 | |
| Other operating charges | 640/8 | €741 | €1,164 | +€423 | +57.0% |
| Gross operating margin | 9900 | €1,738 | €1,551 | -€187 | -10.7% |
| Operating profit (loss) | 9901 | €997 | €387 | -€609 | -61.1% |
| Financial charges | 65/66B | €92 | €65 | -€27 | -29.1% |
| Recurring financial charges | 65 | €92 | €65 | -€27 | -29.1% |
| Profit (loss) for the period before taxes | 9903 | €905 | €322 | -€583 | -64.4% |
| Income taxes | 67/77 | €11,500 | €0 | -€11,500 | -100.0% |
| Profit (loss) for the period | 9904 | -€10,596 | €322 | +€10,918 | |
| Profit (loss) for the period to be appropriated | 9905 | -€10,596 | €322 | +€10,918 |
Source: filed annual accounts (NBB), fiscal years ended 31 March 2024 and 31 March 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 8 October 2026 via checked.be.