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
- Receivables within one year -€23,304
down €23,304 (-16.9%), from €137,636 to €114,333
of which Trade receivables: -€23,554
- Tangible fixed assets -€17,623
down €17,623 (-26.5%), from €66,544 to €48,921
of which Plant, machinery and equipment: -€14,245
- Stocks and contracts +€4,087
up €4,087 (+24.4%), from €16,765 to €20,852
- Other debts -€56,335
down €56,335 (-10.7%), from €525,034 to €468,699
- Trade debts +€18,986
up €18,986 (+10.6%), from €179,150 to €198,136
- Profit (loss) carried forward -€4,716
down €4,716 (-0.8%), from -€607,101 to -€611,817
- Tax, wage and social debts +€3,940
up €3,940 (+6.2%), from €63,268 to €67,208
of which Taxes: +€3,686
- Staff costs -€32,214
down €32,214 (-10.9%), from €295,443 to €263,229
- Gross operating margin +€19,427
up €19,427 (+7.0%), from €279,388 to €298,816
- Financial charges -€7,378
down €7,378 (-31.1%), from €23,733 to €16,355
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
Cash or the result is not a separate line in both sets of accounts; the cash flow cannot be derived from them.
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €228,551 | €190,425 | -€38,125 | -16.7% |
| Fixed assets | 21/28 | €74,149 | €55,240 | -€18,909 | -25.5% |
| Intangible fixed assets | 21 | €7,605 | €6,319 | -€1,286 | -16.9% |
| Tangible fixed assets | 22/27 | €66,544 | €48,921 | -€17,623 | -26.5% |
| Plant, machinery and equipment | 23 | €50,517 | €36,271 | -€14,245 | -28.2% |
| Furniture and vehicles | 24 | €584 | €384 | -€200 | -34.3% |
| Other tangible fixed assets | 26 | €15,443 | €12,266 | -€3,177 | -20.6% |
| Current assets | 29/58 | €154,402 | €135,185 | -€19,217 | -12.4% |
| Stocks and contracts in progress | 3 | €16,765 | €20,852 | +€4,087 | +24.4% |
| Stocks | 30/36 | €16,765 | €20,852 | +€4,087 | +24.4% |
| Amounts receivable within one year | 40/41 | €137,636 | €114,333 | -€23,304 | -16.9% |
| Trade receivables | 40 | €137,636 | €114,083 | -€23,554 | -17.1% |
| Other amounts receivable | 41 | - | €250 | +€250 | |
| Total equity and liabilities | 10/49 | €228,551 | €190,425 | -€38,125 | -16.7% |
| Equity | 10/15 | -€538,901 | -€543,617 | -€4,716 | -0.9% |
| Contributions | 10/11 | €62,000 | €62,000 | = | 0.0% |
| Capital | 10 | €62,000 | €62,000 | = | 0.0% |
| Issued capital | 100 | €62,000 | €62,000 | = | 0.0% |
| Reserves | 13 | €6,200 | €6,200 | = | 0.0% |
| Non-distributable reserves | 130/1 | €6,200 | €6,200 | = | 0.0% |
| Legal reserve | 130 | €6,200 | €6,200 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€607,101 | -€611,817 | -€4,716 | -0.8% |
| Amounts payable | 17/49 | €767,451 | €734,042 | -€33,409 | -4.4% |
| Amounts payable within one year | 42/48 | €767,451 | €734,042 | -€33,409 | -4.4% |
| Trade debts | 44 | €179,150 | €198,136 | +€18,986 | +10.6% |
| Suppliers | 440/4 | €179,150 | €198,136 | +€18,986 | +10.6% |
| Taxes, remuneration and social security | 45 | €63,268 | €67,208 | +€3,940 | +6.2% |
| Taxes | 450/3 | €20,147 | €23,833 | +€3,686 | +18.3% |
| Remuneration and social security | 454/9 | €43,120 | €43,375 | +€254 | +0.6% |
| Other amounts payable | 47/48 | €525,034 | €468,699 | -€56,335 | -10.7% |
| Non-recurring operating income | 76A | - | €13,500 | +€13,500 | |
| Remuneration, social security and pensions | 62 | €295,443 | €263,229 | -€32,214 | -10.9% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €21,800 | €23,421 | +€1,621 | +7.4% |
| Other operating charges | 640/8 | €695 | €528 | -€167 | -24.0% |
| Gross operating margin | 9900 | €279,388 | €298,816 | +€19,427 | +7.0% |
| Operating profit (loss) | 9901 | -€38,550 | €11,638 | +€50,188 | |
| Financial charges | 65/66B | €23,733 | €16,355 | -€7,378 | -31.1% |
| Recurring financial charges | 65 | €23,733 | €16,355 | -€7,378 | -31.1% |
| Profit (loss) for the period before taxes | 9903 | -€62,282 | -€4,716 | +€57,566 | +92.4% |
| Profit (loss) for the period | 9904 | -€62,282 | -€4,716 | +€57,566 | +92.4% |
| Profit (loss) for the period to be appropriated | 9905 | -€62,282 | -€4,716 | +€57,566 | +92.4% |
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 14 October 2026 via checked.be.