VIMISOL: 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.
VIMISOL
Largest movements
- Tangible fixed assets +€17,986
up €17,986 (+23.3%), from €77,101 to €95,088
of which Furniture and vehicles: +€15,228
- Cash -€15,078
down €15,078 (-34.4%), from €43,780 to €28,702
mainly Investment in fixed assets (net) (-€30,466) and Tax, wage and social debts (-€1,850)
- Current portion of long-term debt +€4,988
up €4,988 (+51.8%), from €9,627 to €14,614
- Tax, wage and social debts -€1,850
down €1,850 (-71.2%), from €2,600 to €750
of which Remuneration and social security: -€1,850
- Debts after one year -€1,743
down €1,743 (-5.1%), from €34,303 to €32,561
- Gross operating margin -€8,187
down €8,187 (-30.3%), from €27,054 to €18,867
- Taxes -€2,360
down €2,360 (-73.8%), from €3,196 to €837
- Depreciation +€1,647
up €1,647 (+15.2%), from €10,832 to €12,480
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 | €128,276 | €130,907 | +€2,632 | +2.1% |
| Fixed assets | 21/28 | €77,101 | €95,088 | +€17,986 | +23.3% |
| Tangible fixed assets | 22/27 | €77,101 | €95,088 | +€17,986 | +23.3% |
| Land and buildings | 22 | €64,958 | €72,726 | +€7,767 | +12.0% |
| Plant, machinery and equipment | 23 | €11,918 | €6,909 | -€5,009 | -42.0% |
| Furniture and vehicles | 24 | €225 | €15,453 | +€15,228 | +6762.1% |
| Current assets | 29/58 | €51,175 | €35,820 | -€15,355 | -30.0% |
| Stocks and contracts in progress | 3 | €2,988 | €2,988 | = | 0.0% |
| Stocks | 30/36 | €2,988 | €2,988 | = | 0.0% |
| Amounts receivable within one year | 40/41 | €3,654 | €2,618 | -€1,036 | -28.3% |
| Trade receivables | 40 | €116 | €79 | -€37 | -32.0% |
| Other amounts receivable | 41 | €3,538 | €2,539 | -€999 | -28.2% |
| Cash at bank and in hand | 54/58 | €43,780 | €28,702 | -€15,078 | -34.4% |
| Deferred charges and accrued income | 490/1 | €754 | €1,512 | +€759 | +100.6% |
| Total equity and liabilities | 10/49 | €128,276 | €130,907 | +€2,632 | +2.1% |
| Equity | 10/15 | €70,745 | €71,371 | +€626 | +0.9% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €20,000 | €20,000 | = | 0.0% |
| Distributable reserves | 133 | €20,000 | €20,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €32,145 | €32,771 | +€626 | +1.9% |
| Amounts payable | 17/49 | €57,531 | €59,536 | +€2,005 | +3.5% |
| Amounts payable after more than one year | 17 | €34,303 | €32,561 | -€1,743 | -5.1% |
| Financial debts | 170/4 | €34,303 | €32,561 | -€1,743 | -5.1% |
| Amounts payable within one year | 42/48 | €22,841 | €26,917 | +€4,077 | +17.8% |
| Current portion of amounts payable after more than one year | 42 | €9,627 | €14,614 | +€4,988 | +51.8% |
| Trade debts | 44 | €979 | €1,340 | +€361 | +36.9% |
| Suppliers | 440/4 | €979 | €1,340 | +€361 | +36.9% |
| Taxes, remuneration and social security | 45 | €2,600 | €750 | -€1,850 | -71.2% |
| Taxes | 450/3 | €750 | €750 | = | 0.0% |
| Remuneration and social security | 454/9 | €1,850 | €0 | -€1,850 | -100.0% |
| Other amounts payable | 47/48 | €9,635 | €10,213 | +€578 | +6.0% |
| Accrued charges and deferred income | 492/3 | €387 | €58 | -€329 | -84.9% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €10,832 | €12,480 | +€1,647 | +15.2% |
| Other operating charges | 640/8 | €1,969 | €2,134 | +€165 | +8.4% |
| Gross operating margin | 9900 | €27,054 | €18,867 | -€8,187 | -30.3% |
| Operating profit (loss) | 9901 | €14,253 | €4,253 | -€10,000 | -70.2% |
| Financial income | 75/76B | €131 | €172 | +€41 | +31.5% |
| Recurring financial income | 75 | €131 | €172 | +€41 | +31.5% |
| Financial charges | 65/66B | €2,288 | €2,129 | -€158 | -6.9% |
| Recurring financial charges | 65 | €2,288 | €2,129 | -€158 | -6.9% |
| Profit (loss) for the period before taxes | 9903 | €12,096 | €2,296 | -€9,800 | -81.0% |
| Income taxes | 67/77 | €3,196 | €837 | -€2,360 | -73.8% |
| Profit (loss) for the period | 9904 | €8,900 | €1,459 | -€7,440 | -83.6% |
| Profit (loss) for the period to be appropriated | 9905 | €8,900 | €1,459 | -€7,440 | -83.6% |
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 6 October 2026 via checked.be.