VIMEX: 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.
What changed
VIMEX
NACE 46.620, Wholesale of machine tools
financial year 2024 against 2025filed annual accounts (NBB)
Net result for the year
€1.8m
2024 · €658,029+€1.1m
Equity
€6.2m
2024 · €4.4m+€1.8m
Cash
€5.5m
2024 · €3.3m+€2.3m
Balance sheet total
€7.2m
2024 · €4.9m+€2.3m
Largest movements
Assets
- Cash +€2.3m
up €2.3m (+70.2%), from €3.3m to €5.5m
mainly Net result for the year (+€1.8m) and Tax, wage and social debts (+€442,636)
Equity and liabilities
- Reserves +€1.8m
up €1.8m (+41.7%), from €4.3m to €6.1m
- Tax, wage and social debts +€442,636
up €442,636 (+161.6%), from €273,941 to €716,577
Income statement
- Gross operating margin +€1.5m
up €1.5m (+138.4%), from €1.1m to €2.6m
- Taxes +€434,301
up €434,301 (+182.8%), from €237,575 to €671,877
- Write-downs +€48,844
no longer reported in 2025 (was -€48,844)
- Financial charges +€44,805
up €44,805 (+456.5%), from €9,815 to €54,620
of which Non-recurring financial charges: +€44,200
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.
Result 2024
€658,029
Gross operating margin
+€1.5m
Depreciation
+€6,685
Write-downs
-€48,844
Other operating charges
+€18,114
Other operating items
+€162,000
Financial income
-€2,004
Financial charges
-€44,805
Taxes
-€434,301
Result 2025
€1.8m
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.
From operations
+€2.3m
Investment
€0
Financing
-€18,773
Cash 2024
€3.3m
From operations (derived)
+€2.3m
Net result for the year
+€1.8m
Depreciation
+€30,915
Stocks and contracts
+€16,383
Receivables within one year
-€27,470
Deferred charges and accrued income
+€4,994
Trade debts
+€29,210
Tax, wage and social debts
+€442,636
Smaller working-capital items
+€922
Financing
-€18,773
Debts after one year
-€19,430
Current portion of long-term debt
+€657
Cash 2025
€5.5m
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €4,895,755 | €7,156,527 | +€2.3m | +46.2% |
| Fixed assets | 21/28 | €476,098 | €445,183 | -€30,915 | -6.5% |
| Tangible fixed assets | 22/27 | €476,098 | €445,183 | -€30,915 | -6.5% |
| Land and buildings | 22 | €373,183 | €364,597 | -€8,586 | -2.3% |
| Plant, machinery and equipment | 23 | €19,790 | €18,118 | -€1,672 | -8.4% |
| Furniture and vehicles | 24 | €82,694 | €62,468 | -€20,226 | -24.5% |
| Leasing and similar rights | 25 | €430 | - | -€430 | |
| Current assets | 29/58 | €4,419,658 | €6,711,344 | +€2.3m | +51.9% |
| Stocks and contracts in progress | 3 | €808,174 | €791,791 | -€16,383 | -2.0% |
| Stocks | 30/36 | €808,174 | €791,791 | -€16,383 | -2.0% |
| Amounts receivable within one year | 40/41 | €50,691 | €78,160 | +€27,470 | +54.2% |
| Trade receivables | 40 | €50,691 | €78,073 | +€27,383 | +54.0% |
| Other amounts receivable | 41 | - | €87 | +€87 | |
| Current investments | 50/53 | €296,424 | €296,424 | = | 0.0% |
| Cash at bank and in hand | 54/58 | €3,255,732 | €5,541,325 | +€2.3m | +70.2% |
| Deferred charges and accrued income | 490/1 | €8,637 | €3,644 | -€4,994 | -57.8% |
| Total equity and liabilities | 10/49 | €4,895,755 | €7,156,527 | +€2.3m | +46.2% |
| Equity | 10/15 | €4,351,099 | €6,157,876 | +€1.8m | +41.5% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €4,332,499 | €6,139,276 | +€1.8m | +41.7% |
| Distributable reserves | 133 | €4,332,499 | €6,139,276 | +€1.8m | +41.7% |
| Provisions and deferred taxes | 16 | €4,068 | €4,068 | = | 0.0% |
| Provisions for liabilities and charges | 160/5 | €4,068 | €4,068 | = | 0.0% |
| Pensions and similar obligations | 160 | €4,068 | €4,068 | = | 0.0% |
| Amounts payable | 17/49 | €540,588 | €994,583 | +€453,995 | +84.0% |
| Amounts payable after more than one year | 17 | €51,594 | €32,164 | -€19,430 | -37.7% |
| Financial debts | 170/4 | €51,594 | €32,164 | -€19,430 | -37.7% |
| Amounts payable within one year | 42/48 | €485,345 | €957,669 | +€472,325 | +97.3% |
| Current portion of amounts payable after more than one year | 42 | €18,773 | €19,430 | +€657 | +3.5% |
| Trade debts | 44 | €30,982 | €60,192 | +€29,210 | +94.3% |
| Suppliers | 440/4 | €30,982 | €60,192 | +€29,210 | +94.3% |
| Taxes, remuneration and social security | 45 | €273,941 | €716,577 | +€442,636 | +161.6% |
| Taxes | 450/3 | €273,941 | €716,577 | +€442,636 | +161.6% |
| Other amounts payable | 47/48 | €161,649 | €161,470 | -€178 | -0.1% |
| Accrued charges and deferred income | 492/3 | €3,650 | €4,750 | +€1,100 | +30.1% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €37,600 | €30,915 | -€6,685 | -17.8% |
| Write-downs on stocks, contracts in progress and trade receivables: additions (reversals) | 631/4 | -€48,844 | - | +€48,844 | |
| Other operating charges | 640/8 | €23,688 | €5,574 | -€18,114 | -76.5% |
| Non-recurring operating charges | 66A | €162,000 | - | -€162,000 | |
| Gross operating margin | 9900 | €1,077,859 | €2,569,762 | +€1.5m | +138.4% |
| Operating profit (loss) | 9901 | €903,416 | €2,533,273 | +€1.6m | +180.4% |
| Financial income | 75/76B | €2,004 | - | -€2,004 | |
| Recurring financial income | 75 | €2,004 | - | -€2,004 | |
| Financial charges | 65/66B | €9,815 | €54,620 | +€44,805 | +456.5% |
| Recurring financial charges | 65 | €9,815 | €10,420 | +€605 | +6.2% |
| Non-recurring financial charges | 66B | - | €44,200 | +€44,200 | |
| Profit (loss) for the period before taxes | 9903 | €895,605 | €2,478,653 | +€1.6m | +176.8% |
| Income taxes | 67/77 | €237,575 | €671,877 | +€434,301 | +182.8% |
| Profit (loss) for the period | 9904 | €658,029 | €1,806,777 | +€1.1m | +174.6% |
| Profit (loss) for the period to be appropriated | 9905 | €658,029 | €1,806,777 | +€1.1m | +174.6% |
Source: filed annual accounts (NBB), financial years ended 30 September 2024 and 30 September 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 10 October 2026 via checked.be.