VIMMO: 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.
VIMMO
Largest movements
- Tangible fixed assets -€48,929
down €48,929 (-8.5%), from €577,408 to €528,480
of which Land and buildings: -€48,011
- Reserves -€84,071
down €84,071 (-46.1%), from €182,314 to €98,242
of which Distributable reserves: -€82,968
- Trade debts +€22,136
up €22,136 (+79.9%), from €27,691 to €49,828
- Debts after one year -€8,847
down €8,847 (-13.8%), from €64,275 to €55,428
- Financial charges +€51,712
up €51,712 (+365.5%), from €14,148 to €65,860
- Gross operating margin +€27,393
up €27,393 (+23.0%), from €119,018 to €146,411
- Taxes -€4,649
down €4,649 (-62.1%), from €7,488 to €2,839
- Financial income +€3,542
up €3,542 (+58.9%), from €6,009 to €9,551
of which Non-recurring financial income: +€2,500
- Other operating charges +€2,817
up €2,817 (+11.2%), from €25,148 to €27,965
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 | €718,373 | €661,219 | -€57,153 | -8.0% |
| Fixed assets | 21/28 | €577,408 | €528,480 | -€48,929 | -8.5% |
| Tangible fixed assets | 22/27 | €577,408 | €528,480 | -€48,929 | -8.5% |
| Land and buildings | 22 | €576,034 | €528,024 | -€48,011 | -8.3% |
| Furniture and vehicles | 24 | €1,374 | €456 | -€918 | -66.8% |
| Current assets | 29/58 | €140,965 | €132,740 | -€8,225 | -5.8% |
| Amounts receivable within one year | 40/41 | €117,578 | €110,582 | -€6,996 | -5.9% |
| Other amounts receivable | 41 | €117,578 | €110,582 | -€6,996 | -5.9% |
| Cash at bank and in hand | 54/58 | €23,387 | €20,151 | -€3,236 | -13.8% |
| Deferred charges and accrued income | 490/1 | €0 | €2,007 | +€2,007 | |
| Total equity and liabilities | 10/49 | €718,373 | €661,219 | -€57,153 | -8.0% |
| Equity | 10/15 | €395,385 | €306,907 | -€88,478 | -22.4% |
| Contributions | 10/11 | €130,884 | €130,884 | = | 0.0% |
| Reserves | 13 | €182,314 | €98,242 | -€84,071 | -46.1% |
| Non-distributable reserves | 130/1 | €0 | - | = | |
| Reserves not available under the articles | 1311 | €0 | - | = | |
| Tax-exempt reserves | 132 | €7,506 | €6,402 | -€1,103 | -14.7% |
| Distributable reserves | 133 | €174,808 | €91,840 | -€82,968 | -47.5% |
| Profit (loss) carried forward | 14 | €82,186 | €77,780 | -€4,406 | -5.4% |
| Amounts payable | 17/49 | €322,988 | €354,312 | +€31,324 | +9.7% |
| Amounts payable after more than one year | 17 | €64,275 | €55,428 | -€8,847 | -13.8% |
| Financial debts | 170/4 | €64,275 | €55,428 | -€8,847 | -13.8% |
| Amounts payable within one year | 42/48 | €246,988 | €289,175 | +€42,186 | +17.1% |
| Current portion of amounts payable after more than one year | 42 | €53,653 | €58,637 | +€4,984 | +9.3% |
| Financial debts | 43 | - | €5,129 | +€5,129 | |
| Credit institutions | 430/8 | - | €5,129 | +€5,129 | |
| Trade debts | 44 | €27,691 | €49,828 | +€22,136 | +79.9% |
| Suppliers | 440/4 | €27,691 | €49,828 | +€22,136 | +79.9% |
| Taxes, remuneration and social security | 45 | €5,936 | €9,618 | +€3,682 | +62.0% |
| Taxes | 450/3 | €4,286 | €7,968 | +€3,682 | +85.9% |
| Remuneration and social security | 454/9 | €1,650 | €1,650 | = | 0.0% |
| Other amounts payable | 47/48 | €159,708 | €165,964 | +€6,256 | +3.9% |
| Accrued charges and deferred income | 492/3 | €11,725 | €9,710 | -€2,015 | -17.2% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €64,412 | €64,807 | +€395 | +0.6% |
| Other operating charges | 640/8 | €25,148 | €27,965 | +€2,817 | +11.2% |
| Gross operating margin | 9900 | €119,018 | €146,411 | +€27,393 | +23.0% |
| Operating profit (loss) | 9901 | €29,458 | €53,639 | +€24,181 | +82.1% |
| Financial income | 75/76B | €6,009 | €9,551 | +€3,542 | +58.9% |
| Recurring financial income | 75 | €6,009 | €7,051 | +€1,042 | +17.3% |
| Non-recurring financial income | 76B | - | €2,500 | +€2,500 | |
| Financial charges | 65/66B | €14,148 | €65,860 | +€51,712 | +365.5% |
| Recurring financial charges | 65 | €14,148 | €65,860 | +€51,712 | +365.5% |
| Profit (loss) for the period before taxes | 9903 | €21,319 | -€2,671 | -€23,989 | |
| Income taxes | 67/77 | €7,488 | €2,839 | -€4,649 | -62.1% |
| Profit (loss) for the period | 9904 | €13,831 | -€5,510 | -€19,340 | |
| Transfer from tax-exempt reserves | 789 | €1,103 | €1,103 | = | 0.0% |
| Profit (loss) for the period to be appropriated | 9905 | €14,934 | -€4,406 | -€19,340 |
Source: filed annual accounts (NBB), fiscal years ended 31 December 2024 and 31 December 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 8 October 2026 via checked.be.