VIMIS: 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.
VIMIS
Largest movements
- Tangible fixed assets +€27,679
up €27,679 (+48.0%), from €57,666 to €85,345
of which Other tangible fixed assets: +€25,859
- Cash -€22,711
down €22,711 (-72.3%), from €31,394 to €8,683
mainly Investment in fixed assets (net) (-€42,963) and Stocks and contracts (-€13,350)
- Stocks and contracts +€13,350
new in 2025: €13,350
- Receivables within one year -€12,665
down €12,665 (-55.4%), from €22,852 to €10,188
of which Trade receivables: -€11,309
- Current portion of long-term debt -€10,248
down €10,248 (-85.7%), from €11,953 to €1,704
- Advances received +€5,406
up €5,406 (+142.2%), from €3,801 to €9,207
- Tax, wage and social debts +€3,831
up €3,831 (+53.8%), from €7,118 to €10,949
- Reserves +€3,418
up €3,418 (+5.8%), from €58,906 to €62,325
of which Distributable reserves: +€3,418
- Other debts +€3,219
new in 2025: €3,219
- Gross operating margin -€12,873
down €12,873 (-36.2%), from €35,575 to €22,702
- Taxes -€5,162
down €5,162 (-69.4%), from €7,434 to €2,272
- Depreciation +€2,321
up €2,321 (+17.9%), from €12,963 to €15,285
- Financial charges -€1,067
down €1,067 (-55.6%), from €1,919 to €852
- Other operating charges +€505
up €505 (+117.5%), from €430 to €934
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 | €111,913 | €117,566 | +€5,653 | +5.1% |
| Fixed assets | 21/28 | €57,666 | €85,345 | +€27,679 | +48.0% |
| Tangible fixed assets | 22/27 | €57,666 | €85,345 | +€27,679 | +48.0% |
| Land and buildings | 22 | €16,497 | €16,162 | -€335 | -2.0% |
| Plant, machinery and equipment | 23 | €1,713 | €1,368 | -€345 | -20.1% |
| Furniture and vehicles | 24 | €6,333 | €11,720 | +€5,387 | +85.1% |
| Leasing and similar rights | 25 | €2,888 | - | -€2,888 | |
| Other tangible fixed assets | 26 | €30,236 | €56,095 | +€25,859 | +85.5% |
| Current assets | 29/58 | €54,247 | €32,221 | -€22,025 | -40.6% |
| Stocks and contracts in progress | 3 | - | €13,350 | +€13,350 | |
| Contracts in progress | 37 | - | €13,350 | +€13,350 | |
| Amounts receivable within one year | 40/41 | €22,852 | €10,188 | -€12,665 | -55.4% |
| Trade receivables | 40 | €13,633 | €2,324 | -€11,309 | -83.0% |
| Other amounts receivable | 41 | €9,219 | €7,863 | -€1,356 | -14.7% |
| Cash at bank and in hand | 54/58 | €31,394 | €8,683 | -€22,711 | -72.3% |
| Total equity and liabilities | 10/49 | €111,913 | €117,566 | +€5,653 | +5.1% |
| Equity | 10/15 | €62,006 | €65,425 | +€3,418 | +5.5% |
| Contributions | 10/11 | €3,100 | €3,100 | = | 0.0% |
| Capital | 10 | €3,100 | €3,100 | = | 0.0% |
| Issued capital | 100 | €12,600 | €12,600 | = | 0.0% |
| Uncalled capital | 101 | €9,500 | €9,500 | = | 0.0% |
| Reserves | 13 | €58,906 | €62,325 | +€3,418 | +5.8% |
| Non-distributable reserves | 130/1 | €1,860 | €1,860 | = | 0.0% |
| Legal reserve | 130 | €1,860 | €1,860 | = | 0.0% |
| Distributable reserves | 133 | €57,046 | €60,465 | +€3,418 | +6.0% |
| Amounts payable | 17/49 | €49,907 | €52,142 | +€2,235 | +4.5% |
| Amounts payable after more than one year | 17 | €25,621 | €25,621 | = | 0.0% |
| Financial debts | 170/4 | €25,621 | €25,621 | = | 0.0% |
| Amounts payable within one year | 42/48 | €24,285 | €26,521 | +€2,235 | +9.2% |
| Current portion of amounts payable after more than one year | 42 | €11,953 | €1,704 | -€10,248 | -85.7% |
| Trade debts | 44 | €1,413 | €1,441 | +€28 | +1.9% |
| Suppliers | 440/4 | €1,413 | €1,441 | +€28 | +1.9% |
| Advances received on contracts in progress | 46 | €3,801 | €9,207 | +€5,406 | +142.2% |
| Taxes, remuneration and social security | 45 | €7,118 | €10,949 | +€3,831 | +53.8% |
| Taxes | 450/3 | €7,118 | €10,949 | +€3,831 | +53.8% |
| Other amounts payable | 47/48 | - | €3,219 | +€3,219 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €12,963 | €15,285 | +€2,321 | +17.9% |
| Other operating charges | 640/8 | €430 | €934 | +€505 | +117.5% |
| Gross operating margin | 9900 | €35,575 | €22,702 | -€12,873 | -36.2% |
| Operating profit (loss) | 9901 | €22,182 | €6,483 | -€15,699 | -70.8% |
| Financial income | 75/76B | €1 | €59 | +€58 | +5448.6% |
| Recurring financial income | 75 | €1 | €59 | +€58 | +5448.6% |
| Financial charges | 65/66B | €1,919 | €852 | -€1,067 | -55.6% |
| Recurring financial charges | 65 | €1,919 | €852 | -€1,067 | -55.6% |
| Profit (loss) for the period before taxes | 9903 | €20,264 | €5,690 | -€14,573 | -71.9% |
| Income taxes | 67/77 | €7,434 | €2,272 | -€5,162 | -69.4% |
| Profit (loss) for the period | 9904 | €12,830 | €3,418 | -€9,412 | -73.4% |
| Profit (loss) for the period to be appropriated | 9905 | €12,830 | €3,418 | -€9,412 | -73.4% |
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 12 October 2026 via checked.be.