VIMINVEST: 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.
VIMINVEST
Largest movements
- Receivables within one year +€25,733
up €25,733 (+3168.9%), from €812 to €26,545
of which Trade receivables: +€24,425
- Cash -€18,130
down €18,130 (-53.6%), from €33,830 to €15,699
mainly Debts after one year (-€39,574) and Receivables within one year (-€25,733)
- Profit (loss) carried forward +€45,518
up €45,518 (+29.0%), from €157,108 to €202,627
- Debts after one year -€39,574
down €39,574 (-44.0%), from €89,877 to €50,303
- Tax, wage and social debts +€6,024
up €6,024 (+430.3%), from €1,400 to €7,424
- Financial income -€89,976
down €89,976 (-75.0%), from €120,000 to €30,024
- Gross operating margin +€87,887
up €87,887, from -€67,708 to €20,179
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 | €338,443 | €349,360 | +€10,917 | +3.2% |
| Fixed assets | 21/28 | €303,780 | €307,044 | +€3,265 | +1.1% |
| Tangible fixed assets | 22/27 | €3,780 | €7,044 | +€3,265 | +86.4% |
| Furniture and vehicles | 24 | €3,780 | €7,044 | +€3,265 | +86.4% |
| Financial fixed assets | 28 | €300,000 | €300,000 | = | 0.0% |
| Current assets | 29/58 | €34,664 | €42,316 | +€7,653 | +22.1% |
| Amounts receivable within one year | 40/41 | €812 | €26,545 | +€25,733 | +3168.9% |
| Trade receivables | 40 | €779 | €25,203 | +€24,425 | +3136.7% |
| Other amounts receivable | 41 | €33 | €1,341 | +€1,308 | +3918.7% |
| Cash at bank and in hand | 54/58 | €33,830 | €15,699 | -€18,130 | -53.6% |
| Deferred charges and accrued income | 490/1 | €22 | €72 | +€51 | +233.6% |
| Total equity and liabilities | 10/49 | €338,443 | €349,360 | +€10,917 | +3.2% |
| Equity | 10/15 | €187,108 | €232,627 | +€45,518 | +24.3% |
| Contributions | 10/11 | €30,000 | €30,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €157,108 | €202,627 | +€45,518 | +29.0% |
| Amounts payable | 17/49 | €151,335 | €116,734 | -€34,601 | -22.9% |
| Amounts payable after more than one year | 17 | €89,877 | €50,303 | -€39,574 | -44.0% |
| Financial debts | 170/4 | €89,877 | €50,303 | -€39,574 | -44.0% |
| Amounts payable within one year | 42/48 | €61,389 | €66,431 | +€5,041 | +8.2% |
| Current portion of amounts payable after more than one year | 42 | €38,989 | €39,574 | +€585 | +1.5% |
| Taxes, remuneration and social security | 45 | €1,400 | €7,424 | +€6,024 | +430.3% |
| Taxes | 450/3 | €1,400 | €7,424 | +€6,024 | +430.3% |
| Other amounts payable | 47/48 | €21,001 | €19,433 | -€1,568 | -7.5% |
| Accrued charges and deferred income | 492/3 | €69 | - | -€69 | |
| Non-recurring operating income | 76A | - | €1,892 | +€1,892 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €1,984 | €1,556 | -€428 | -21.6% |
| Other operating charges | 640/8 | €435 | €490 | +€55 | +12.6% |
| Gross operating margin | 9900 | -€67,708 | €20,179 | +€87,887 | |
| Operating profit (loss) | 9901 | -€70,127 | €18,133 | +€88,260 | |
| Financial income | 75/76B | €120,000 | €30,024 | -€89,976 | -75.0% |
| Recurring financial income | 75 | €120,000 | €30,024 | -€89,976 | -75.0% |
| Financial charges | 65/66B | €2,421 | €1,806 | -€616 | -25.4% |
| Recurring financial charges | 65 | €2,421 | €1,806 | -€616 | -25.4% |
| Profit (loss) for the period before taxes | 9903 | €47,452 | €46,351 | -€1,100 | -2.3% |
| Profit (loss) for the period | 9904 | €47,452 | €46,351 | -€1,100 | -2.3% |
| Profit (loss) for the period to be appropriated | 9905 | €47,452 | €46,351 | -€1,100 | -2.3% |
Source: filed annual accounts (NBB), fiscal years ended 30 September 2024 and 30 September 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 2 October 2026 via checked.be.