VIMICA: 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.
VIMICA
Largest movements
- Receivables within one year +€195,519
up €195,519 (+97.1%), from €201,425 to €396,944
of which Other amounts receivable: +€175,397
- Cash -€136,302
down €136,302 (-74.0%), from €184,294 to €47,992
mainly Receivables within one year (-€195,519) and Debts after one year (-€137,476)
- Tangible fixed assets -€103,031
down €103,031 (-10.0%), from €1.0m to €927,657
of which Land and buildings: -€89,794
- Debts after one year -€137,476
down €137,476 (-45.5%), from €302,428 to €164,952
- Reserves +€110,000
up €110,000 (+15.1%), from €727,268 to €837,268
of which Distributable reserves: +€110,000
- Gross operating margin -€197,688
down €197,688 (-41.4%), from €477,255 to €279,567
- Taxes -€40,694
down €40,694 (-44.9%), from €90,593 to €49,899
- Depreciation -€9,898
down €9,898 (-8.6%), from €114,633 to €104,736
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 | €2,480,468 | €2,436,356 | -€44,113 | -1.8% |
| Fixed assets | 21/28 | €1,467,514 | €1,364,482 | -€103,031 | -7.0% |
| Tangible fixed assets | 22/27 | €1,030,688 | €927,657 | -€103,031 | -10.0% |
| Land and buildings | 22 | €1,015,950 | €926,156 | -€89,794 | -8.8% |
| Plant, machinery and equipment | 23 | €3,342 | €1,500 | -€1,841 | -55.1% |
| Furniture and vehicles | 24 | €11,396 | €0 | -€11,396 | -100.0% |
| Financial fixed assets | 28 | €436,825 | €436,825 | = | 0.0% |
| Current assets | 29/58 | €1,012,955 | €1,071,873 | +€58,918 | +5.8% |
| Amounts receivable within one year | 40/41 | €201,425 | €396,944 | +€195,519 | +97.1% |
| Trade receivables | 40 | - | €20,122 | +€20,122 | |
| Other amounts receivable | 41 | €201,425 | €376,822 | +€175,397 | +87.1% |
| Current investments | 50/53 | €620,408 | €620,408 | = | 0.0% |
| Cash at bank and in hand | 54/58 | €184,294 | €47,992 | -€136,302 | -74.0% |
| Deferred charges and accrued income | 490/1 | €6,828 | €6,529 | -€299 | -4.4% |
| Total equity and liabilities | 10/49 | €2,480,468 | €2,436,356 | -€44,113 | -1.8% |
| Equity | 10/15 | €2,095,420 | €2,210,220 | +€114,800 | +5.5% |
| Contributions | 10/11 | €812,400 | €812,400 | = | 0.0% |
| Reserves | 13 | €727,268 | €837,268 | +€110,000 | +15.1% |
| Non-distributable reserves | 130/1 | €620,408 | €620,408 | = | 0.0% |
| Own shares acquired | 1312 | €620,408 | €620,408 | = | 0.0% |
| Distributable reserves | 133 | €106,860 | €216,860 | +€110,000 | +102.9% |
| Profit (loss) carried forward | 14 | €555,752 | €560,551 | +€4,800 | +0.9% |
| Amounts payable | 17/49 | €385,049 | €226,136 | -€158,913 | -41.3% |
| Amounts payable after more than one year | 17 | €302,428 | €164,952 | -€137,476 | -45.5% |
| Financial debts | 170/4 | €302,428 | €164,952 | -€137,476 | -45.5% |
| Amounts payable within one year | 42/48 | €82,621 | €61,184 | -€21,437 | -25.9% |
| Current portion of amounts payable after more than one year | 42 | €70,805 | €47,193 | -€23,612 | -33.3% |
| Trade debts | 44 | €3,984 | €4,146 | +€162 | +4.1% |
| Suppliers | 440/4 | €3,984 | €4,146 | +€162 | +4.1% |
| Taxes, remuneration and social security | 45 | €2,606 | €1,957 | -€649 | -24.9% |
| Taxes | 450/3 | €2,606 | €1,957 | -€649 | -24.9% |
| Other amounts payable | 47/48 | €5,226 | €7,888 | +€2,662 | +50.9% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €114,633 | €104,736 | -€9,898 | -8.6% |
| Other operating charges | 640/8 | €2,669 | €2,775 | +€105 | +3.9% |
| Gross operating margin | 9900 | €477,255 | €279,567 | -€197,688 | -41.4% |
| Operating profit (loss) | 9901 | €359,953 | €172,057 | -€187,896 | -52.2% |
| Financial income | 75/76B | €1,652 | €0 | -€1,652 | -100.0% |
| Recurring financial income | 75 | €1,652 | €0 | -€1,652 | -100.0% |
| Financial charges | 65/66B | €8,848 | €7,358 | -€1,490 | -16.8% |
| Recurring financial charges | 65 | €8,848 | €7,358 | -€1,490 | -16.8% |
| Profit (loss) for the period before taxes | 9903 | €352,756 | €164,699 | -€188,058 | -53.3% |
| Income taxes | 67/77 | €90,593 | €49,899 | -€40,694 | -44.9% |
| Profit (loss) for the period | 9904 | €262,164 | €114,800 | -€147,364 | -56.2% |
| Profit (loss) for the period to be appropriated | 9905 | €262,164 | €114,800 | -€147,364 | -56.2% |
Source: filed annual accounts (NBB), fiscal years ended 30 June 2024 and 30 June 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 8 October 2026 via checked.be.