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
- Cash +€166,204
up €166,204 (+990%), from €16,794 to €182,998
mainly Net result for the year (+€188,423) and Current investments (+€25,000)
- Current investments -€25,000
no longer reported in 2025 (was €25,000)
- Reserves +€188,423
up €188,423 (+41.5%), from €454,244 to €642,666
- Debts after one year -€32,319
down €32,319 (-15.6%), from €206,641 to €174,322
of which Financial debts: -€32,319
- Tax, wage and social debts -€20,196
down €20,196 (-69.0%), from €29,257 to €9,061
of which Taxes: -€16,746
- Taxes -€16,823
down €16,823 (-98.3%), from €17,108 to €285
- Gross operating margin +€2,282
up €2,282 (+45.7%), from €4,994 to €7,276
- Financial charges -€1,692
down €1,692 (-14.2%), from €11,893 to €10,202
- Financial income -€410
down €410 (-0.2%), from €200,917 to €200,508
- Other operating charges +€102
up €102 (+6.2%), from €1,629 to €1,731
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 | €738,086 | €872,231 | +€134,145 | +18.2% |
| Fixed assets | 21/28 | €687,467 | €680,323 | -€7,144 | -1.0% |
| Tangible fixed assets | 22/27 | €12,467 | €5,323 | -€7,144 | -57.3% |
| Furniture and vehicles | 24 | €12,467 | €5,323 | -€7,144 | -57.3% |
| Financial fixed assets | 28 | €675,000 | €675,000 | = | 0.0% |
| Current assets | 29/58 | €50,619 | €191,908 | +€141,288 | +279% |
| Amounts receivable within one year | 40/41 | €7,865 | €7,865 | = | 0.0% |
| Trade receivables | 40 | €7,865 | €7,865 | = | 0.0% |
| Current investments | 50/53 | €25,000 | - | -€25,000 | |
| Cash at bank and in hand | 54/58 | €16,794 | €182,998 | +€166,204 | +990% |
| Deferred charges and accrued income | 490/1 | €960 | €1,045 | +€85 | +8.8% |
| Total equity and liabilities | 10/49 | €738,086 | €872,231 | +€134,145 | +18.2% |
| Equity | 10/15 | €456,244 | €644,666 | +€188,423 | +41.3% |
| Contributions | 10/11 | €2,000 | €2,000 | = | 0.0% |
| Reserves | 13 | €454,244 | €642,666 | +€188,423 | +41.5% |
| Distributable reserves | 133 | €454,244 | €642,666 | +€188,423 | +41.5% |
| Amounts payable | 17/49 | €281,843 | €227,565 | -€54,278 | -19.3% |
| Amounts payable after more than one year | 17 | €206,641 | €174,322 | -€32,319 | -15.6% |
| Financial debts | 170/4 | €106,641 | €74,322 | -€32,319 | -30.3% |
| Other amounts payable | 178/9 | €100,000 | €100,000 | = | 0.0% |
| Amounts payable within one year | 42/48 | €67,182 | €46,163 | -€21,019 | -31.3% |
| Current portion of amounts payable after more than one year | 42 | €34,918 | €34,445 | -€474 | -1.4% |
| Trade debts | 44 | €3,007 | €2,658 | -€349 | -11.6% |
| Suppliers | 440/4 | €3,007 | €2,658 | -€349 | -11.6% |
| Taxes, remuneration and social security | 45 | €29,257 | €9,061 | -€20,196 | -69.0% |
| Taxes | 450/3 | €25,807 | €9,061 | -€16,746 | -64.9% |
| Remuneration and social security | 454/9 | €3,450 | - | -€3,450 | |
| Accrued charges and deferred income | 492/3 | €8,020 | €7,080 | -€940 | -11.7% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €7,144 | €7,144 | = | 0.0% |
| Other operating charges | 640/8 | €1,629 | €1,731 | +€102 | +6.2% |
| Gross operating margin | 9900 | €4,994 | €7,276 | +€2,282 | +45.7% |
| Operating profit (loss) | 9901 | -€3,779 | -€1,598 | +€2,180 | +57.7% |
| Financial income | 75/76B | €200,917 | €200,508 | -€410 | -0.2% |
| Recurring financial income | 75 | €200,917 | €200,508 | -€410 | -0.2% |
| Financial charges | 65/66B | €11,893 | €10,202 | -€1,692 | -14.2% |
| Recurring financial charges | 65 | €11,893 | €10,202 | -€1,692 | -14.2% |
| Profit (loss) for the period before taxes | 9903 | €185,246 | €188,708 | +€3,462 | +1.9% |
| Income taxes | 67/77 | €17,108 | €285 | -€16,823 | -98.3% |
| Profit (loss) for the period | 9904 | €168,138 | €188,423 | +€20,285 | +12.1% |
| Profit (loss) for the period to be appropriated | 9905 | €168,138 | €188,423 | +€20,285 | +12.1% |
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 18 October 2026 via checked.be.