VIMMODEC: 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.
VIMMODEC
Largest movements
- Current investments +€123,099
up €123,099 (+61.8%), from €199,223 to €322,323
- Cash +€91,045
up €91,045 (+131.6%), from €69,165 to €160,210
mainly Debts after one year (+€125,000) and Depreciation (+€79,895)
- Tangible fixed assets -€79,895
down €79,895 (-50.1%), from €159,462 to €79,568
- Receivables within one year -€20,273
down €20,273 (-42.8%), from €47,394 to €27,121
of which Trade receivables: -€20,280
- Debts after one year +€125,000
new in 2025: €125,000
- Profit (loss) carried forward -€10,569
down €10,569 (-5.5%), from €192,783 to €182,213
- Purchases and services +€121,463
up €121,463 (+161.4%), from €75,246 to €196,709
- Gross operating margin -€71,067
down €71,067 (-49.3%), from €144,097 to €73,030
- Turnover +€50,396
up €50,396 (+23.0%), from €219,343 to €269,740
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 | €475,245 | €589,221 | +€113,976 | +24.0% |
| Fixed assets | 21/28 | €159,462 | €79,568 | -€79,895 | -50.1% |
| Tangible fixed assets | 22/27 | €159,462 | €79,568 | -€79,895 | -50.1% |
| Plant, machinery and equipment | 23 | €159,462 | €79,568 | -€79,895 | -50.1% |
| Current assets | 29/58 | €315,783 | €509,653 | +€193,871 | +61.4% |
| Amounts receivable within one year | 40/41 | €47,394 | €27,121 | -€20,273 | -42.8% |
| Trade receivables | 40 | €46,878 | €26,598 | -€20,280 | -43.3% |
| Other amounts receivable | 41 | €516 | €522 | +€7 | +1.3% |
| Current investments | 50/53 | €199,223 | €322,323 | +€123,099 | +61.8% |
| Cash at bank and in hand | 54/58 | €69,165 | €160,210 | +€91,045 | +131.6% |
| Total equity and liabilities | 10/49 | €475,245 | €589,221 | +€113,976 | +24.0% |
| Equity | 10/15 | €342,283 | €331,713 | -€10,569 | -3.1% |
| Contributions | 10/11 | €61,500 | €61,500 | = | 0.0% |
| Capital | 10 | €61,500 | €61,500 | = | 0.0% |
| Issued capital | 100 | €61,500 | €61,500 | = | 0.0% |
| Reserves | 13 | €88,000 | €88,000 | = | 0.0% |
| Non-distributable reserves | 130/1 | €88,000 | €88,000 | = | 0.0% |
| Legal reserve | 130 | €88,000 | €88,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €192,783 | €182,213 | -€10,569 | -5.5% |
| Amounts payable | 17/49 | €132,962 | €257,507 | +€124,545 | +93.7% |
| Amounts payable after more than one year | 17 | - | €125,000 | +€125,000 | |
| Financial debts | 170/4 | - | €125,000 | +€125,000 | |
| Amounts payable within one year | 42/48 | €109,612 | €109,545 | -€68 | -0.1% |
| Trade debts | 44 | €467 | €400 | -€68 | -14.5% |
| Suppliers | 440/4 | €467 | €400 | -€68 | -14.5% |
| Other amounts payable | 47/48 | €109,145 | €109,145 | = | 0.0% |
| Accrued charges and deferred income | 492/3 | €23,350 | €22,963 | -€387 | -1.7% |
| Turnover | 70 | €219,343 | €269,740 | +€50,396 | +23.0% |
| Goods, raw materials, services and sundry goods | 60/61 | €75,246 | €196,709 | +€121,463 | +161.4% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €79,895 | €79,895 | -€0 | 0.0% |
| Other operating charges | 640/8 | €467 | €565 | +€97 | +20.8% |
| Gross operating margin | 9900 | €144,097 | €73,030 | -€71,067 | -49.3% |
| Operating profit (loss) | 9901 | €63,735 | -€7,429 | -€71,164 | |
| Financial income | 75/76B | - | €1,295 | +€1,295 | |
| Recurring financial income | 75 | - | €1,295 | +€1,295 | |
| Financial charges | 65/66B | €2,499 | €4,435 | +€1,936 | +77.5% |
| Recurring financial charges | 65 | €2,499 | €4,435 | +€1,936 | +77.5% |
| Profit (loss) for the period before taxes | 9903 | €61,236 | -€10,569 | -€71,805 | |
| Profit (loss) for the period | 9904 | €61,236 | -€10,569 | -€71,805 | |
| Profit (loss) for the period to be appropriated | 9905 | €61,236 | -€10,569 | -€71,805 |
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 7 October 2026 via checked.be.