VIMEA OFFICE: 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.
VIMEA OFFICE
Largest movements
- Cash +€48,699
up €48,699 (+45.8%), from €106,384 to €155,083
mainly Net result for the year (+€46,426) and Receivables within one year (+€16,035)
- Receivables within one year -€16,035
down €16,035 (-93.8%), from €17,101 to €1,065
of which Trade receivables: -€8,552
- Deferred charges and accrued income -€8,321
down €8,321 (-91.5%), from €9,091 to €770
- Tangible fixed assets -€6,603
down €6,603 (-86.1%), from €7,673 to €1,070
of which Other tangible fixed assets: -€3,682
- Financial fixed assets -€1,800
no longer reported in 2025 (was €1,800)
- Reserves +€20,228
up €20,228 (+18.4%), from €110,158 to €130,386
- Trade debts -€4,512
down €4,512 (-64.2%), from €7,027 to €2,516
- Other debts +€1,988
up €1,988 (+11.8%), from €16,877 to €18,865
- Tax, wage and social debts -€1,765
down €1,765 (-98.7%), from €1,788 to €23
of which Remuneration and social security: -€1,751
- Gross operating margin +€49,616
up €49,616 (+174%), from €28,529 to €78,146
- Taxes +€20,147
up €20,147 (+996%), from €2,023 to €22,170
- Depreciation -€10,679
down €10,679 (-81.5%), from €13,101 to €2,422
- Other operating charges -€10,677
down €10,677 (-92.9%), from €11,487 to €811
- Write-downs +€10,000
no longer reported in 2025 (was -€10,000)
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 | €142,050 | €157,989 | +€15,939 | +11.2% |
| Fixed assets | 21/28 | €9,473 | €1,070 | -€8,403 | -88.7% |
| Intangible fixed assets | 21 | €0 | - | = | |
| Tangible fixed assets | 22/27 | €7,673 | €1,070 | -€6,603 | -86.1% |
| Plant, machinery and equipment | 23 | €0 | - | = | |
| Furniture and vehicles | 24 | €3,991 | €1,070 | -€2,921 | -73.2% |
| Other tangible fixed assets | 26 | €3,682 | - | -€3,682 | |
| Financial fixed assets | 28 | €1,800 | - | -€1,800 | |
| Current assets | 29/58 | €132,576 | €156,919 | +€24,342 | +18.4% |
| Amounts receivable within one year | 40/41 | €17,101 | €1,065 | -€16,035 | -93.8% |
| Trade receivables | 40 | €8,780 | €228 | -€8,552 | -97.4% |
| Other amounts receivable | 41 | €8,320 | €837 | -€7,483 | -89.9% |
| Cash at bank and in hand | 54/58 | €106,384 | €155,083 | +€48,699 | +45.8% |
| Deferred charges and accrued income | 490/1 | €9,091 | €770 | -€8,321 | -91.5% |
| Total equity and liabilities | 10/49 | €142,050 | €157,989 | +€15,939 | +11.2% |
| Equity | 10/15 | €116,358 | €136,586 | +€20,228 | +17.4% |
| Contributions | 10/11 | €6,200 | €6,200 | = | 0.0% |
| Reserves | 13 | €110,158 | €130,386 | +€20,228 | +18.4% |
| Distributable reserves | 133 | €110,158 | €130,386 | +€20,228 | +18.4% |
| Amounts payable | 17/49 | €25,692 | €21,403 | -€4,289 | -16.7% |
| Amounts payable within one year | 42/48 | €25,692 | €21,403 | -€4,289 | -16.7% |
| Current portion of amounts payable after more than one year | 42 | €0 | - | = | |
| Trade debts | 44 | €7,027 | €2,516 | -€4,512 | -64.2% |
| Suppliers | 440/4 | €7,027 | €2,516 | -€4,512 | -64.2% |
| Taxes, remuneration and social security | 45 | €1,788 | €23 | -€1,765 | -98.7% |
| Taxes | 450/3 | €37 | €23 | -€14 | -37.0% |
| Remuneration and social security | 454/9 | €1,751 | - | -€1,751 | |
| Other amounts payable | 47/48 | €16,877 | €18,865 | +€1,988 | +11.8% |
| Remuneration, social security and pensions | 62 | €11,704 | €6,376 | -€5,328 | -45.5% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €13,101 | €2,422 | -€10,679 | -81.5% |
| Write-downs on stocks, contracts in progress and trade receivables: additions (reversals) | 631/4 | -€10,000 | - | +€10,000 | |
| Other operating charges | 640/8 | €11,487 | €811 | -€10,677 | -92.9% |
| Gross operating margin | 9900 | €28,529 | €78,146 | +€49,616 | +174% |
| Operating profit (loss) | 9901 | €2,237 | €68,537 | +€66,300 | +2,964% |
| Financial income | 75/76B | €188 | €108 | -€80 | -42.4% |
| Recurring financial income | 75 | €188 | €108 | -€80 | -42.4% |
| Financial charges | 65/66B | €145 | €49 | -€96 | -66.0% |
| Recurring financial charges | 65 | €145 | €49 | -€96 | -66.0% |
| Profit (loss) for the period before taxes | 9903 | €2,280 | €68,596 | +€66,315 | +2,908% |
| Income taxes | 67/77 | €2,023 | €22,170 | +€20,147 | +996% |
| Profit (loss) for the period | 9904 | €257 | €46,426 | +€46,169 | +17,938% |
| Profit (loss) for the period to be appropriated | 9905 | €257 | €46,426 | +€46,169 | +17,938% |
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 19 October 2026 via checked.be.