VIMERAKI: 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.
VIMERAKI
Largest movements
- Receivables within one year -€10,016
no longer reported in 2025 (was €10,016)
- Cash +€9,949
up €9,949 (+750.5%), from €1,326 to €11,275
mainly Net result for the year (+€31,867) and Receivables within one year (+€10,016)
- Deferred charges and accrued income +€3,000
new in 2025: €3,000
- Intangible fixed assets -€1,944
no longer reported in 2025 (was €1,944)
- Tangible fixed assets -€234
no longer reported in 2025 (was €234)
- Debts after one year -€36,000
down €36,000 (-48.1%), from €74,822 to €38,822
- Profit (loss) carried forward +€31,867
up €31,867 (+42.1%), from -€75,666 to -€43,799
- Trade debts +€5,354
up €5,354 (+182.2%), from €2,938 to €8,292
- Tax, wage and social debts -€1,177
down €1,177 (-22.5%), from €5,226 to €4,049
- Other debts +€711
new in 2025: €711
- Gross operating margin +€25,264
up €25,264 (+278.8%), from €9,062 to €34,325
- Depreciation -€1,759
down €1,759 (-44.7%), from €3,938 to €2,179
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 | €13,521 | €14,275 | +€754 | +5.6% |
| Fixed assets | 21/28 | €2,179 | - | -€2,179 | |
| Intangible fixed assets | 21 | €1,944 | - | -€1,944 | |
| Tangible fixed assets | 22/27 | €234 | - | -€234 | |
| Plant, machinery and equipment | 23 | €234 | - | -€234 | |
| Current assets | 29/58 | €11,342 | €14,275 | +€2,933 | +25.9% |
| Amounts receivable within one year | 40/41 | €10,016 | - | -€10,016 | |
| Trade receivables | 40 | €10,016 | - | -€10,016 | |
| Cash at bank and in hand | 54/58 | €1,326 | €11,275 | +€9,949 | +750.5% |
| Deferred charges and accrued income | 490/1 | - | €3,000 | +€3,000 | |
| Total equity and liabilities | 10/49 | €13,521 | €14,275 | +€754 | +5.6% |
| Equity | 10/15 | -€69,466 | -€37,599 | +€31,867 | +45.9% |
| Contributions | 10/11 | €6,200 | €6,200 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€75,666 | -€43,799 | +€31,867 | +42.1% |
| Amounts payable | 17/49 | €82,987 | €51,874 | -€31,112 | -37.5% |
| Amounts payable after more than one year | 17 | €74,822 | €38,822 | -€36,000 | -48.1% |
| Financial debts | 170/4 | €74,822 | €38,822 | -€36,000 | -48.1% |
| Amounts payable within one year | 42/48 | €8,164 | €13,052 | +€4,888 | +59.9% |
| Trade debts | 44 | €2,938 | €8,292 | +€5,354 | +182.2% |
| Suppliers | 440/4 | €2,938 | €8,292 | +€5,354 | +182.2% |
| Taxes, remuneration and social security | 45 | €5,226 | €4,049 | -€1,177 | -22.5% |
| Taxes | 450/3 | €5,226 | €4,049 | -€1,177 | -22.5% |
| Other amounts payable | 47/48 | - | €711 | +€711 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €3,938 | €2,179 | -€1,759 | -44.7% |
| Gross operating margin | 9900 | €9,062 | €34,325 | +€25,264 | +278.8% |
| Operating profit (loss) | 9901 | €5,124 | €32,147 | +€27,023 | +527.4% |
| Financial income | 75/76B | - | €2 | +€2 | |
| Recurring financial income | 75 | - | €2 | +€2 | |
| Financial charges | 65/66B | €47 | €281 | +€234 | +499.0% |
| Recurring financial charges | 65 | €47 | €281 | +€234 | +499.0% |
| Profit (loss) for the period before taxes | 9903 | €5,077 | €31,867 | +€26,790 | +527.7% |
| Income taxes | 67/77 | - | €1 | +€1 | |
| Profit (loss) for the period | 9904 | €5,077 | €31,867 | +€26,790 | +527.7% |
| Profit (loss) for the period to be appropriated | 9905 | €5,077 | €31,867 | +€26,790 | +527.7% |
Source: filed annual accounts (NBB), fiscal years ended 31 December 2024 and 31 December 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 3 October 2026 via checked.be.