VIME: 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.
VIME
Largest movements
- Cash -€58,611
down €58,611 (-79.5%), from €73,748 to €15,137
mainly Other debts (-€58,053) and Receivables within one year (-€42,520)
- Receivables within one year +€42,520
up €42,520 (+340.9%), from €12,473 to €54,993
of which Trade receivables: +€43,893
- Tangible fixed assets -€32,121
down €32,121 (-30.4%), from €105,627 to €73,506
of which Furniture and vehicles: -€27,103
- Deferred charges and accrued income +€2,083
up €2,083 (+294.0%), from €709 to €2,792
- Other debts -€58,053
down €58,053 (-39.6%), from €146,748 to €88,694
- Reserves +€34,000
up €34,000 (+3400.0%), from €1,000 to €35,000
- Debts after one year -€18,762
no longer reported in 2025 (was €18,762)
- Tax, wage and social debts +€8,698
new in 2025: €8,698
- Current portion of long-term debt -€6,035
down €6,035 (-24.3%), from €24,797 to €18,762
- Gross operating margin +€27,225
up €27,225 (+54.9%), from €49,591 to €76,816
- Taxes +€8,698
new in 2025: €8,698
- Financial charges -€1,186
down €1,186 (-40.0%), from €2,969 to €1,782
- Depreciation +€829
up €829 (+2.6%), from €31,291 to €32,121
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 | €199,911 | €154,089 | -€45,822 | -22.9% |
| Fixed assets | 21/28 | €107,243 | €75,122 | -€32,121 | -30.0% |
| Tangible fixed assets | 22/27 | €105,627 | €73,506 | -€32,121 | -30.4% |
| Land and buildings | 22 | €25,620 | €23,762 | -€1,858 | -7.3% |
| Plant, machinery and equipment | 23 | €9,172 | €6,013 | -€3,159 | -34.4% |
| Furniture and vehicles | 24 | €70,835 | €43,732 | -€27,103 | -38.3% |
| Financial fixed assets | 28 | €1,616 | €1,616 | = | 0.0% |
| Current assets | 29/58 | €92,668 | €78,967 | -€13,701 | -14.8% |
| Stocks and contracts in progress | 3 | €5,739 | €6,045 | +€306 | +5.3% |
| Stocks | 30/36 | €5,739 | €6,045 | +€306 | +5.3% |
| Amounts receivable within one year | 40/41 | €12,473 | €54,993 | +€42,520 | +340.9% |
| Trade receivables | 40 | €8,187 | €52,080 | +€43,893 | +536.1% |
| Other amounts receivable | 41 | €4,286 | €2,913 | -€1,373 | -32.0% |
| Cash at bank and in hand | 54/58 | €73,748 | €15,137 | -€58,611 | -79.5% |
| Deferred charges and accrued income | 490/1 | €709 | €2,792 | +€2,083 | +294.0% |
| Total equity and liabilities | 10/49 | €199,911 | €154,089 | -€45,822 | -22.9% |
| Equity | 10/15 | €3,783 | €37,004 | +€33,220 | +878.1% |
| Contributions | 10/11 | €2,000 | €2,000 | = | 0.0% |
| Reserves | 13 | €1,000 | €35,000 | +€34,000 | +3400.0% |
| Distributable reserves | 133 | €1,000 | €35,000 | +€34,000 | +3400.0% |
| Profit (loss) carried forward | 14 | €783 | €4 | -€780 | -99.6% |
| Amounts payable | 17/49 | €196,128 | €117,086 | -€79,042 | -40.3% |
| Amounts payable after more than one year | 17 | €18,762 | - | -€18,762 | |
| Financial debts | 170/4 | €18,762 | - | -€18,762 | |
| Amounts payable within one year | 42/48 | €177,366 | €117,086 | -€60,280 | -34.0% |
| Current portion of amounts payable after more than one year | 42 | €24,797 | €18,762 | -€6,035 | -24.3% |
| Trade debts | 44 | €5,821 | €931 | -€4,890 | -84.0% |
| Suppliers | 440/4 | €5,821 | €931 | -€4,890 | -84.0% |
| Taxes, remuneration and social security | 45 | - | €8,698 | +€8,698 | |
| Taxes | 450/3 | - | €8,698 | +€8,698 | |
| Other amounts payable | 47/48 | €146,748 | €88,694 | -€58,053 | -39.6% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €31,291 | €32,121 | +€829 | +2.6% |
| Other operating charges | 640/8 | €1,905 | €1,429 | -€476 | -25.0% |
| Non-recurring operating charges | 66A | €4,856 | - | -€4,856 | |
| Gross operating margin | 9900 | €49,591 | €76,816 | +€27,225 | +54.9% |
| Operating profit (loss) | 9901 | €11,540 | €43,267 | +€31,727 | +274.9% |
| Financial income | 75/76B | €60 | €434 | +€375 | +628.7% |
| Recurring financial income | 75 | €60 | €434 | +€375 | +628.7% |
| Financial charges | 65/66B | €2,969 | €1,782 | -€1,186 | -40.0% |
| Recurring financial charges | 65 | €2,969 | €1,782 | -€1,186 | -40.0% |
| Profit (loss) for the period before taxes | 9903 | €8,631 | €41,919 | +€33,288 | +385.7% |
| Income taxes | 67/77 | - | €8,698 | +€8,698 | |
| Profit (loss) for the period | 9904 | €8,631 | €33,220 | +€24,590 | +284.9% |
| Profit (loss) for the period to be appropriated | 9905 | €8,631 | €33,220 | +€24,590 | +284.9% |
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 9 October 2026 via checked.be.