VIMODA CONSTRUCTS: 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.
VIMODA CONSTRUCTS
Largest movements
- Tangible fixed assets -€33,084
down €33,084 (-34.9%), from €94,798 to €61,715
of which Plant, machinery and equipment: -€23,630
- Receivables within one year +€13,921
up €13,921 (+15.4%), from €90,192 to €104,113
of which Trade receivables: +€20,350
- Cash +€8,735
up €8,735 (+79.4%), from €11,008 to €19,743
mainly Advances received (+€109,892) and Depreciation (+€33,084)
- Advances received +€109,892
new in 2024: €109,892
- Profit (loss) carried forward -€85,346
down €85,346 (-1225.0%), from -€6,967 to -€92,313
- Current portion of long-term debt -€29,979
down €29,979 (-100.0%), from €29,979 to €0
- Trade debts -€3,987
down €3,987 (-4.2%), from €94,425 to €90,438
- Gross operating margin -€81,789
down €81,789 (-48.1%), from €170,189 to €88,400
- Staff costs -€2,592
down €2,592 (-1.8%), from €140,897 to €138,305
From the 2023 result to the 2024 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 2023 and 2024 balance sheets and the 2024 result: not a filed cash-flow statement. It shows where the money came from and went.
Every line side by side
| Line | Code | 2023 | 2024 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €196,660 | €186,170 | -€10,490 | -5.3% |
| Fixed assets | 21/28 | €95,398 | €62,315 | -€33,084 | -34.7% |
| Tangible fixed assets | 22/27 | €94,798 | €61,715 | -€33,084 | -34.9% |
| Plant, machinery and equipment | 23 | €65,300 | €41,671 | -€23,630 | -36.2% |
| Furniture and vehicles | 24 | €29,498 | €20,044 | -€9,454 | -32.0% |
| Financial fixed assets | 28 | €600 | €600 | = | 0.0% |
| Current assets | 29/58 | €101,262 | €123,856 | +€22,594 | +22.3% |
| Amounts receivable within one year | 40/41 | €90,192 | €104,113 | +€13,921 | +15.4% |
| Trade receivables | 40 | €75,256 | €95,606 | +€20,350 | +27.0% |
| Other amounts receivable | 41 | €14,936 | €8,507 | -€6,429 | -43.0% |
| Cash at bank and in hand | 54/58 | €11,008 | €19,743 | +€8,735 | +79.4% |
| Deferred charges and accrued income | 490/1 | €62 | €0 | -€62 | -100.0% |
| Total equity and liabilities | 10/49 | €196,660 | €186,170 | -€10,490 | -5.3% |
| Equity | 10/15 | €53,663 | -€31,683 | -€85,346 | |
| Contributions | 10/11 | €1,000 | €1,000 | = | 0.0% |
| Reserves | 13 | €59,630 | €59,630 | = | 0.0% |
| Distributable reserves | 133 | €59,630 | €59,630 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€6,967 | -€92,313 | -€85,346 | -1225.0% |
| Amounts payable | 17/49 | €142,997 | €217,853 | +€74,856 | +52.3% |
| Amounts payable after more than one year | 17 | €0 | - | = | |
| Financial debts | 170/4 | €0 | - | = | |
| Amounts payable within one year | 42/48 | €142,997 | €217,853 | +€74,856 | +52.3% |
| Current portion of amounts payable after more than one year | 42 | €29,979 | €0 | -€29,979 | -100.0% |
| Trade debts | 44 | €94,425 | €90,438 | -€3,987 | -4.2% |
| Suppliers | 440/4 | €94,425 | €90,438 | -€3,987 | -4.2% |
| Advances received on contracts in progress | 46 | - | €109,892 | +€109,892 | |
| Taxes, remuneration and social security | 45 | €9,593 | €8,407 | -€1,186 | -12.4% |
| Taxes | 450/3 | €6,835 | €0 | -€6,835 | -100.0% |
| Remuneration and social security | 454/9 | €2,758 | €8,407 | +€5,649 | +204.8% |
| Other amounts payable | 47/48 | €9,000 | €9,115 | +€115 | +1.3% |
| Remuneration, social security and pensions | 62 | €140,897 | €138,305 | -€2,592 | -1.8% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €33,789 | €33,084 | -€705 | -2.1% |
| Other operating charges | 640/8 | €1,210 | €1,237 | +€27 | +2.2% |
| Gross operating margin | 9900 | €170,189 | €88,400 | -€81,789 | -48.1% |
| Operating profit (loss) | 9901 | -€5,707 | -€84,225 | -€78,518 | -1375.9% |
| Financial income | 75/76B | €0 | €13 | +€13 | +64450.0% |
| Recurring financial income | 75 | €0 | €13 | +€13 | +64450.0% |
| Financial charges | 65/66B | €1,260 | €1,134 | -€127 | -10.0% |
| Recurring financial charges | 65 | €1,260 | €1,134 | -€127 | -10.0% |
| Profit (loss) for the period before taxes | 9903 | -€6,967 | -€85,346 | -€78,379 | -1125.0% |
| Income taxes | 67/77 | €0 | - | = | |
| Profit (loss) for the period | 9904 | -€6,967 | -€85,346 | -€78,379 | -1125.0% |
| Profit (loss) for the period to be appropriated | 9905 | -€6,967 | -€85,346 | -€78,379 | -1125.0% |
Source: filed annual accounts (NBB), fiscal years ended 31 December 2023 and 31 December 2024. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 1 October 2026 via checked.be.