VIMERIS: 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.
VIMERIS
Largest movements
- Receivables within one year +€197,013
up €197,013 (+459.3%), from €42,899 to €239,912
of which Trade receivables: +€196,867
- Tangible fixed assets -€174,191
down €174,191 (-11.3%), from €1.5m to €1.4m
of which Other tangible fixed assets: -€181,005
- Stocks and contracts -€43,265
down €43,265 (-61.7%), from €70,096 to €26,831
- Trade debts +€108,576
up €108,576 (+26.7%), from €406,461 to €515,037
- Other debts -€81,427
down €81,427 (-8.2%), from €996,543 to €915,116
- Tax, wage and social debts -€34,365
down €34,365 (-19.6%), from €174,963 to €140,599
of which Remuneration and social security: -€25,310
- Profit (loss) carried forward -€26,996
down €26,996 (-44.1%), from €61,244 to €34,248
- Financial charges +€97,941
up €97,941 (+186.6%), from €52,478 to €150,420
of which Non-recurring financial charges: +€116,203
- Staff costs -€50,123
down €50,123 (-8.6%), from €580,785 to €530,662
- Depreciation -€24,133
down €24,133 (-16.9%), from €142,668 to €118,535
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 | €1,707,410 | €1,673,198 | -€34,212 | -2.0% |
| Fixed assets | 21/28 | €1,542,000 | €1,367,809 | -€174,191 | -11.3% |
| Tangible fixed assets | 22/27 | €1,542,000 | €1,367,809 | -€174,191 | -11.3% |
| Land and buildings | 22 | €78,803 | €72,312 | -€6,491 | -8.2% |
| Plant, machinery and equipment | 23 | €72,735 | €88,476 | +€15,741 | +21.6% |
| Furniture and vehicles | 24 | €5,674 | €3,238 | -€2,436 | -42.9% |
| Other tangible fixed assets | 26 | €1,384,788 | €1,203,783 | -€181,005 | -13.1% |
| Current assets | 29/58 | €165,411 | €305,389 | +€139,979 | +84.6% |
| Stocks and contracts in progress | 3 | €70,096 | €26,831 | -€43,265 | -61.7% |
| Stocks | 30/36 | €70,096 | €26,831 | -€43,265 | -61.7% |
| Amounts receivable within one year | 40/41 | €42,899 | €239,912 | +€197,013 | +459.3% |
| Trade receivables | 40 | €42,899 | €239,765 | +€196,867 | +458.9% |
| Other amounts receivable | 41 | - | €146 | +€146 | |
| Cash at bank and in hand | 54/58 | €52,416 | €38,647 | -€13,769 | -26.3% |
| Total equity and liabilities | 10/49 | €1,707,410 | €1,673,198 | -€34,212 | -2.0% |
| Equity | 10/15 | €129,444 | €102,448 | -€26,996 | -20.9% |
| 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 | €61,244 | €34,248 | -€26,996 | -44.1% |
| Amounts payable | 17/49 | €1,577,967 | €1,570,751 | -€7,216 | -0.5% |
| Amounts payable within one year | 42/48 | €1,577,967 | €1,570,751 | -€7,216 | -0.5% |
| Trade debts | 44 | €406,461 | €515,037 | +€108,576 | +26.7% |
| Suppliers | 440/4 | €406,461 | €515,037 | +€108,576 | +26.7% |
| Taxes, remuneration and social security | 45 | €174,963 | €140,599 | -€34,365 | -19.6% |
| Taxes | 450/3 | €64,514 | €55,459 | -€9,055 | -14.0% |
| Remuneration and social security | 454/9 | €110,449 | €85,139 | -€25,310 | -22.9% |
| Other amounts payable | 47/48 | €996,543 | €915,116 | -€81,427 | -8.2% |
| Non-recurring operating income | 76A | €4,959 | - | -€4,959 | |
| Remuneration, social security and pensions | 62 | €580,785 | €530,662 | -€50,123 | -8.6% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €142,668 | €118,535 | -€24,133 | -16.9% |
| Other operating charges | 640/8 | €9,348 | €9,883 | +€535 | +5.7% |
| Gross operating margin | 9900 | €781,709 | €782,555 | +€845 | +0.1% |
| Operating profit (loss) | 9901 | €48,909 | €123,475 | +€74,567 | +152.5% |
| Financial income | 75/76B | €6 | - | -€6 | |
| Recurring financial income | 75 | €6 | - | -€6 | |
| Financial charges | 65/66B | €52,478 | €150,420 | +€97,941 | +186.6% |
| Recurring financial charges | 65 | €52,478 | €34,217 | -€18,261 | -34.8% |
| Non-recurring financial charges | 66B | - | €116,203 | +€116,203 | |
| Profit (loss) for the period before taxes | 9903 | -€3,564 | -€26,945 | -€23,380 | -656.0% |
| Income taxes | 67/77 | €3,773 | €51 | -€3,722 | -98.6% |
| Profit (loss) for the period | 9904 | -€7,337 | -€26,996 | -€19,659 | -267.9% |
| Profit (loss) for the period to be appropriated | 9905 | -€7,337 | -€26,996 | -€19,659 | -267.9% |
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.