VIMODA CONSULT: 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.
VIMODA CONSULT
Largest movements
- Financial fixed assets +€229,065
up €229,065 (+916%), from €25,000 to €254,065
- Receivables after one year -€104,000
down €104,000 (-100%), from €104,000 to €0
- Cash +€13,724
up €13,724 (+90.6%), from €15,143 to €28,867
mainly Receivables after one year (+€104,000) and Other debts (+€95,002)
- Current investments +€10,000
new in 2025: €10,000
- Receivables within one year +€5,774
up €5,774 (+42.1%), from €13,713 to €19,488
of which Other amounts receivable: +€14,156
- Other debts +€95,002
up €95,002, from €0 to €95,002
- Reserves +€57,905
up €57,905 (+42.6%), from €135,992 to €193,897
- Debts after one year -€4,061
down €4,061 (-100%), from €4,061 to €0
- Gross operating margin -€22,413
down €22,413 (-23.3%), from €96,124 to €73,711
- Other operating charges -€14,914
down €14,914 (-91.7%), from €16,257 to €1,343
- Financial charges -€11,579
down €11,579 (-94.4%), from €12,265 to €686
- Financial income +€8,661
up €8,661 (+322%), from €2,689 to €11,350
- Taxes +€5,455
up €5,455 (+41.3%), from €13,224 to €18,680
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.
Derived cash bridge
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 | €167,045 | €317,818 | +€150,773 | +90.3% |
| Fixed assets | 21/28 | €31,146 | €259,464 | +€228,318 | +733% |
| Tangible fixed assets | 22/27 | €6,146 | €5,399 | -€747 | -12.2% |
| Plant, machinery and equipment | 23 | €1,694 | €5,399 | +€3,705 | +219% |
| Furniture and vehicles | 24 | €4,452 | €0 | -€4,452 | -100% |
| Financial fixed assets | 28 | €25,000 | €254,065 | +€229,065 | +916% |
| Current assets | 29/58 | €135,899 | €58,354 | -€77,545 | -57.1% |
| Amounts receivable after more than one year | 29 | €104,000 | €0 | -€104,000 | -100% |
| Trade receivables | 290 | €104,000 | €0 | -€104,000 | -100% |
| Amounts receivable within one year | 40/41 | €13,713 | €19,488 | +€5,774 | +42.1% |
| Trade receivables | 40 | €12,869 | €4,488 | -€8,382 | -65.1% |
| Other amounts receivable | 41 | €844 | €15,000 | +€14,156 | +1,677% |
| Current investments | 50/53 | - | €10,000 | +€10,000 | |
| Cash at bank and in hand | 54/58 | €15,143 | €28,867 | +€13,724 | +90.6% |
| Deferred charges and accrued income | 490/1 | €3,043 | €0 | -€3,043 | -100% |
| Total equity and liabilities | 10/49 | €167,045 | €317,818 | +€150,773 | +90.3% |
| Equity | 10/15 | €137,992 | €195,897 | +€57,905 | +42.0% |
| Contributions | 10/11 | €2,000 | €2,000 | = | 0.0% |
| Reserves | 13 | €135,992 | €193,897 | +€57,905 | +42.6% |
| Distributable reserves | 133 | €135,992 | €193,897 | +€57,905 | +42.6% |
| Amounts payable | 17/49 | €29,054 | €121,922 | +€92,868 | +320% |
| Amounts payable after more than one year | 17 | €4,061 | €0 | -€4,061 | -100% |
| Financial debts | 170/4 | €4,061 | €0 | -€4,061 | -100% |
| Amounts payable within one year | 42/48 | €24,993 | €121,922 | +€96,928 | +388% |
| Current portion of amounts payable after more than one year | 42 | €5,848 | €4,061 | -€1,788 | -30.6% |
| Trade debts | 44 | €350 | €2,204 | +€1,854 | +530% |
| Suppliers | 440/4 | €350 | €2,204 | +€1,854 | +530% |
| Taxes, remuneration and social security | 45 | €18,795 | €20,655 | +€1,860 | +9.9% |
| Taxes | 450/3 | €18,795 | €20,655 | +€1,860 | +9.9% |
| Other amounts payable | 47/48 | €0 | €95,002 | +€95,002 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €8,717 | €6,446 | -€2,271 | -26.0% |
| Other operating charges | 640/8 | €16,257 | €1,343 | -€14,914 | -91.7% |
| Gross operating margin | 9900 | €96,124 | €73,711 | -€22,413 | -23.3% |
| Operating profit (loss) | 9901 | €71,150 | €65,921 | -€5,229 | -7.3% |
| Financial income | 75/76B | €2,689 | €11,350 | +€8,661 | +322% |
| Recurring financial income | 75 | €2,689 | €11,350 | +€8,661 | +322% |
| Financial charges | 65/66B | €12,265 | €686 | -€11,579 | -94.4% |
| Recurring financial charges | 65 | €12,265 | €686 | -€11,579 | -94.4% |
| Profit (loss) for the period before taxes | 9903 | €61,573 | €76,585 | +€15,012 | +24.4% |
| Income taxes | 67/77 | €13,224 | €18,680 | +€5,455 | +41.3% |
| Profit (loss) for the period | 9904 | €48,349 | €57,905 | +€9,556 | +19.8% |
| Profit (loss) for the period to be appropriated | 9905 | €48,349 | €57,905 | +€9,556 | +19.8% |
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 15 October 2026 via checked.be.