Vimi: 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.
Vimi
Largest movements
- Cash -€38,838
down €38,838 (-55.8%), from €69,630 to €30,792
mainly Investment in fixed assets (net) (-€36,851) and Net result for the year (-€25,860)
- Intangible fixed assets -€33,333
down €33,333 (-50.0%), from €66,667 to €33,333
- Tangible fixed assets +€20,781
up €20,781 (+36.3%), from €57,254 to €78,035
of which Plant, machinery and equipment: +€24,726
- Deferred charges and accrued income -€7,508
down €7,508 (-67.4%), from €11,139 to €3,631
- Profit (loss) carried forward -€25,860
down €25,860 (-16.8%), from €153,637 to €127,776
- Tax, wage and social debts -€13,281
down €13,281 (-23.4%), from €56,838 to €43,557
of which Taxes: -€13,978
- Other debts -€12,533
down €12,533 (-19.9%), from €62,953 to €50,420
- Accrued charges and deferred income -€11,146
no longer reported in 2025 (was €11,146)
- Trade debts +€5,276
up €5,276 (+22.4%), from €23,564 to €28,840
- Gross operating margin -€75,741
down €75,741 (-11.9%), from €638,186 to €562,445
- Staff costs -€40,672
down €40,672 (-7.1%), from €571,538 to €530,865
- Financial charges -€10,412
down €10,412 (-86.7%), from €12,007 to €1,595
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 | €316,137 | €258,693 | -€57,444 | -18.2% |
| Fixed assets | 21/28 | €123,921 | €111,369 | -€12,553 | -10.1% |
| Intangible fixed assets | 21 | €66,667 | €33,333 | -€33,333 | -50.0% |
| Tangible fixed assets | 22/27 | €57,254 | €78,035 | +€20,781 | +36.3% |
| Plant, machinery and equipment | 23 | €43,840 | €68,566 | +€24,726 | +56.4% |
| Furniture and vehicles | 24 | €13,415 | €9,469 | -€3,946 | -29.4% |
| Current assets | 29/58 | €192,216 | €147,325 | -€44,891 | -23.4% |
| Stocks and contracts in progress | 3 | €4,986 | €4,986 | = | 0.0% |
| Stocks | 30/36 | €4,986 | €4,986 | = | 0.0% |
| Amounts receivable within one year | 40/41 | €106,462 | €107,916 | +€1,454 | +1.4% |
| Trade receivables | 40 | €836 | €1,769 | +€934 | +111.7% |
| Other amounts receivable | 41 | €105,626 | €106,147 | +€521 | +0.5% |
| Cash at bank and in hand | 54/58 | €69,630 | €30,792 | -€38,838 | -55.8% |
| Deferred charges and accrued income | 490/1 | €11,139 | €3,631 | -€7,508 | -67.4% |
| Total equity and liabilities | 10/49 | €316,137 | €258,693 | -€57,444 | -18.2% |
| Equity | 10/15 | €161,637 | €135,776 | -€25,860 | -16.0% |
| Contributions | 10/11 | €6,200 | €6,200 | = | 0.0% |
| Reserves | 13 | €1,800 | €1,800 | = | 0.0% |
| Non-distributable reserves | 130/1 | €1,800 | €1,800 | = | 0.0% |
| Reserves not available under the articles | 1311 | €1,800 | €1,800 | = | 0.0% |
| Profit (loss) carried forward | 14 | €153,637 | €127,776 | -€25,860 | -16.8% |
| Amounts payable | 17/49 | €154,500 | €122,917 | -€31,584 | -20.4% |
| Amounts payable within one year | 42/48 | €143,355 | €122,917 | -€20,438 | -14.3% |
| Trade debts | 44 | €23,564 | €28,840 | +€5,276 | +22.4% |
| Suppliers | 440/4 | €23,564 | €28,840 | +€5,276 | +22.4% |
| Advances received on contracts in progress | 46 | - | €100 | +€100 | |
| Taxes, remuneration and social security | 45 | €56,838 | €43,557 | -€13,281 | -23.4% |
| Taxes | 450/3 | €23,341 | €9,363 | -€13,978 | -59.9% |
| Remuneration and social security | 454/9 | €33,496 | €34,194 | +€697 | +2.1% |
| Other amounts payable | 47/48 | €62,953 | €50,420 | -€12,533 | -19.9% |
| Accrued charges and deferred income | 492/3 | €11,146 | - | -€11,146 | |
| Remuneration, social security and pensions | 62 | €571,538 | €530,865 | -€40,672 | -7.1% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €47,659 | €49,403 | +€1,745 | +3.7% |
| Other operating charges | 640/8 | €2,207 | €2,474 | +€267 | +12.1% |
| Gross operating margin | 9900 | €638,186 | €562,445 | -€75,741 | -11.9% |
| Operating profit (loss) | 9901 | €16,783 | -€20,298 | -€37,081 | |
| Financial income | 75/76B | €109 | €90 | -€19 | -17.3% |
| Recurring financial income | 75 | €109 | €90 | -€19 | -17.3% |
| Financial charges | 65/66B | €12,007 | €1,595 | -€10,412 | -86.7% |
| Recurring financial charges | 65 | €12,007 | €1,595 | -€10,412 | -86.7% |
| Profit (loss) for the period before taxes | 9903 | €4,886 | -€21,802 | -€26,687 | |
| Income taxes | 67/77 | €5,434 | €4,058 | -€1,376 | -25.3% |
| Profit (loss) for the period | 9904 | -€549 | -€25,860 | -€25,311 | -4611.6% |
| Profit (loss) for the period to be appropriated | 9905 | -€549 | -€25,860 | -€25,311 | -4611.6% |
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 8 October 2026 via checked.be.