VIMI: 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.
VIMI
Largest movements
- Receivables within one year +€242,530
up €242,530 (+1,516%), from €16,000 to €258,530
of which Other amounts receivable: +€191,030
- Cash +€40,587
up €40,587 (+2,394%), from €1,695 to €42,282
mainly Debts after one year (+€266,373) and Net result for the year (+€88,498)
- Tangible fixed assets -€21,427
down €21,427 (-1.6%), from €1.3m to €1.3m
of which Land and buildings: -€35,158
- Debts after one year +€266,373
up €266,373 (+22.5%), from €1.2m to €1.4m
- Other debts -€101,624
down €101,624 (-33.5%), from €303,340 to €201,716
- Profit (loss) carried forward +€88,498
up €88,498 (+15.2%), from -€582,515 to -€494,017
- Advances received +€27,000
new in 2025: €27,000
- Taxes -€156,749
down €156,749 (-99.1%), from €158,194 to €1,445
- Financial charges -€16,547
down €16,547 (-46.5%), from €35,546 to €19,000
- Depreciation -€16,376
down €16,376 (-29.9%), from €54,803 to €38,427
- Gross operating margin -€8,585
down €8,585 (-5.1%), from €169,044 to €160,459
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 | €1,365,469 | €1,640,542 | +€275,073 | +20.1% |
| Fixed assets | 21/28 | €1,346,761 | €1,325,334 | -€21,427 | -1.6% |
| Tangible fixed assets | 22/27 | €1,346,761 | €1,325,334 | -€21,427 | -1.6% |
| Land and buildings | 22 | €1,335,416 | €1,300,258 | -€35,158 | -2.6% |
| Plant, machinery and equipment | 23 | €11,345 | €9,827 | -€1,518 | -13.4% |
| Furniture and vehicles | 24 | €0 | €15,249 | +€15,249 | |
| Current assets | 29/58 | €18,708 | €315,209 | +€296,500 | +1,585% |
| Amounts receivable within one year | 40/41 | €16,000 | €258,530 | +€242,530 | +1,516% |
| Trade receivables | 40 | €16,000 | €67,500 | +€51,500 | +322% |
| Other amounts receivable | 41 | - | €191,030 | +€191,030 | |
| Cash at bank and in hand | 54/58 | €1,695 | €42,282 | +€40,587 | +2,394% |
| Deferred charges and accrued income | 490/1 | €1,013 | €14,397 | +€13,384 | +1,321% |
| Total equity and liabilities | 10/49 | €1,365,469 | €1,640,542 | +€275,073 | +20.1% |
| Equity | 10/15 | -€439,100 | -€350,602 | +€88,498 | +20.2% |
| Contributions | 10/11 | €18,592 | €18,592 | = | 0.0% |
| Reserves | 13 | €124,823 | €124,823 | = | 0.0% |
| Non-distributable reserves | 130/1 | €1,859 | €1,859 | = | 0.0% |
| Reserves not available under the articles | 1311 | €1,859 | €1,859 | = | 0.0% |
| Distributable reserves | 133 | €122,964 | €122,964 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€582,515 | -€494,017 | +€88,498 | +15.2% |
| Amounts payable | 17/49 | €1,804,569 | €1,991,144 | +€186,575 | +10.3% |
| Amounts payable after more than one year | 17 | €1,183,473 | €1,449,846 | +€266,373 | +22.5% |
| Financial debts | 170/4 | €1,183,473 | €1,449,846 | +€266,373 | +22.5% |
| Amounts payable within one year | 42/48 | €618,619 | €541,298 | -€77,321 | -12.5% |
| Current portion of amounts payable after more than one year | 42 | €86,424 | €87,772 | +€1,348 | +1.6% |
| Trade debts | 44 | €50,093 | €50,422 | +€329 | +0.7% |
| Suppliers | 440/4 | €50,093 | €50,422 | +€329 | +0.7% |
| Advances received on contracts in progress | 46 | - | €27,000 | +€27,000 | |
| Taxes, remuneration and social security | 45 | €178,762 | €174,388 | -€4,374 | -2.4% |
| Taxes | 450/3 | €178,762 | €174,388 | -€4,374 | -2.4% |
| Other amounts payable | 47/48 | €303,340 | €201,716 | -€101,624 | -33.5% |
| Accrued charges and deferred income | 492/3 | €2,478 | €0 | -€2,478 | -100% |
| Non-recurring operating income | 76A | €5,534 | €0 | -€5,534 | -100% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €54,803 | €38,427 | -€16,376 | -29.9% |
| Other operating charges | 640/8 | €12,695 | €13,172 | +€477 | +3.8% |
| Gross operating margin | 9900 | €169,044 | €160,459 | -€8,585 | -5.1% |
| Operating profit (loss) | 9901 | €101,546 | €108,860 | +€7,314 | +7.2% |
| Financial income | 75/76B | €0 | €83 | +€83 | |
| Recurring financial income | 75 | €0 | €83 | +€83 | |
| Financial charges | 65/66B | €35,546 | €19,000 | -€16,547 | -46.5% |
| Recurring financial charges | 65 | €35,546 | €19,000 | -€16,547 | -46.5% |
| Profit (loss) for the period before taxes | 9903 | €66,000 | €89,943 | +€23,944 | +36.3% |
| Income taxes | 67/77 | €158,194 | €1,445 | -€156,749 | -99.1% |
| Profit (loss) for the period | 9904 | -€92,194 | €88,498 | +€180,693 | |
| Profit (loss) for the period to be appropriated | 9905 | -€92,194 | €88,498 | +€180,693 |
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 16 October 2026 via checked.be.