VIMEX: 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.
VIMEX
Largest movements
- Tangible fixed assets +€492,800
up €492,800 (+2742.0%), from €17,972 to €510,772
- Cash -€331,258
down €331,258 (-98.9%), from €334,788 to €3,530
mainly Investment in fixed assets (net) (-€492,800) and Net result for the year (-€7,578)
- Receivables within one year -€22,753
no longer reported in 2025 (was €22,753)
- Other debts +€152,247
new in 2025: €152,247
- Financial income -€10,805
no longer reported in 2025 (was €10,805)
- Gross operating margin -€3,348
down €3,348 (-110.8%), from -€3,021 to -€6,369
- Taxes -€1,168
down €1,168 (-38.2%), from €3,059 to €1,890
- Other operating charges +€1,126
up €1,126 (+216.8%), from €519 to €1,645
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 | €375,513 | €514,302 | +€138,789 | +37.0% |
| Fixed assets | 21/28 | €17,972 | €510,772 | +€492,800 | +2742.0% |
| Tangible fixed assets | 22/27 | €17,972 | €510,772 | +€492,800 | +2742.0% |
| Land and buildings | 22 | €17,972 | €510,772 | +€492,800 | +2742.0% |
| Current assets | 29/58 | €357,541 | €3,530 | -€354,011 | -99.0% |
| Amounts receivable within one year | 40/41 | €22,753 | - | -€22,753 | |
| Other amounts receivable | 41 | €22,753 | - | -€22,753 | |
| Cash at bank and in hand | 54/58 | €334,788 | €3,530 | -€331,258 | -98.9% |
| Total equity and liabilities | 10/49 | €375,513 | €514,302 | +€138,789 | +37.0% |
| Equity | 10/15 | €289,210 | €281,632 | -€7,578 | -2.6% |
| Contributions | 10/11 | €18,592 | €18,592 | = | 0.0% |
| Reserves | 13 | €270,618 | €265,546 | -€5,072 | -1.9% |
| Non-distributable reserves | 130/1 | €1,859 | €1,859 | = | 0.0% |
| Reserves not available under the articles | 1311 | €1,859 | €1,859 | = | 0.0% |
| Tax-exempt reserves | 132 | €157,585 | €152,514 | -€5,072 | -3.2% |
| Distributable reserves | 133 | €111,173 | €111,173 | = | 0.0% |
| Profit (loss) carried forward | 14 | - | -€2,506 | -€2,506 | |
| Provisions and deferred taxes | 16 | €81,144 | €78,533 | -€2,612 | -3.2% |
| Deferred taxes | 168 | €81,144 | €78,533 | -€2,612 | -3.2% |
| Amounts payable | 17/49 | €5,159 | €154,138 | +€148,979 | +2887.7% |
| Amounts payable within one year | 42/48 | €5,159 | €154,138 | +€148,979 | +2887.7% |
| Current portion of amounts payable after more than one year | 42 | €2,100 | - | -€2,100 | |
| Trade debts | 44 | €3,059 | €1,890 | -€1,168 | -38.2% |
| Suppliers | 440/4 | €3,059 | €1,890 | -€1,168 | -38.2% |
| Other amounts payable | 47/48 | - | €152,247 | +€152,247 | |
| Other operating charges | 640/8 | €519 | €1,645 | +€1,126 | +216.8% |
| Gross operating margin | 9900 | -€3,021 | -€6,369 | -€3,348 | -110.8% |
| Operating profit (loss) | 9901 | -€3,540 | -€8,013 | -€4,473 | -126.4% |
| Financial income | 75/76B | €10,805 | - | -€10,805 | |
| Recurring financial income | 75 | €10,805 | - | -€10,805 | |
| Financial charges | 65/66B | €328 | €286 | -€42 | -12.8% |
| Recurring financial charges | 65 | €328 | €286 | -€42 | -12.8% |
| Profit (loss) for the period before taxes | 9903 | €6,937 | -€8,299 | -€15,237 | |
| Transfer from deferred taxes | 780 | - | €2,612 | +€2,612 | |
| Income taxes | 67/77 | €3,059 | €1,890 | -€1,168 | -38.2% |
| Profit (loss) for the period | 9904 | €3,878 | -€7,578 | -€11,457 | |
| Transfer from tax-exempt reserves | 789 | - | €5,072 | +€5,072 | |
| Profit (loss) for the period to be appropriated | 9905 | €3,878 | -€2,506 | -€6,385 |
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.