VIMONE: 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.
VIMONE
Largest movements
- Receivables within one year +€235,975
up €235,975 (+525%), from €44,973 to €280,948
of which Other amounts receivable: +€219,032
- Receivables after one year -€220,000
down €220,000 (-44.4%), from €495,531 to €275,531
of which Other amounts receivable: -€495,531
- Tangible fixed assets +€84,610
new in 2025: €84,610
- Cash -€84,069
down €84,069 (-96.7%), from €86,932 to €2,862
- Deferred charges and accrued income +€10,424
new in 2025: €10,424
- Short-term financial debts +€30,000
new in 2025: €30,000
- Reserves +€28,980
up €28,980 (+5.9%), from €490,241 to €519,221
of which Distributable reserves: +€30,835
- Trade debts -€15,044
down €15,044 (-22.4%), from €67,174 to €52,130
- Tax, wage and social debts -€13,781
down €13,781 (-34.3%), from €40,210 to €26,428
- Current portion of long-term debt -€13,328
down €13,328 (-100%), from €13,328 to €0
- Depreciation +€28,100
up €28,100, from €0 to €28,100
- Financial income +€24,794
up €24,794 (+211%), from €11,740 to €36,534
of which Financial income: +€12,717
- Financial charges +€13,294
up €13,294 (+512%), from €2,596 to €15,891
- Gross operating margin -€9,668
down €9,668 (-13.6%), from €71,123 to €61,455
- Taxes -€4,884
down €4,884 (-19.3%), from €25,339 to €20,455
From the 2023 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
A cash bridge needs two consecutive financial years: one year's result and depreciation cannot explain a change over several years. Pick two years that follow each other.
Every line side by side
| Line | Code | 2023 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €629,503 | €654,375 | +€24,873 | +4.0% |
| Fixed assets | 21/28 | €2,067 | €84,610 | +€82,543 | +3,993% |
| Tangible fixed assets | 22/27 | - | €84,610 | +€84,610 | |
| Furniture and vehicles | 24 | - | €84,610 | +€84,610 | |
| Financial fixed assets | 28 | €2,067 | €0 | -€2,067 | -100% |
| Current assets | 29/58 | €627,436 | €569,765 | -€57,671 | -9.2% |
| Amounts receivable after more than one year | 29 | €495,531 | €275,531 | -€220,000 | -44.4% |
| Trade receivables | 290 | - | €275,531 | +€275,531 | |
| Other amounts receivable | 291 | €495,531 | - | -€495,531 | |
| Amounts receivable within one year | 40/41 | €44,973 | €280,948 | +€235,975 | +525% |
| Trade receivables | 40 | €27,406 | €44,349 | +€16,943 | +61.8% |
| Other amounts receivable | 41 | €17,567 | €236,599 | +€219,032 | +1,247% |
| Cash at bank and in hand | 54/58 | €86,932 | €2,862 | -€84,069 | -96.7% |
| Deferred charges and accrued income | 490/1 | - | €10,424 | +€10,424 | |
| Total equity and liabilities | 10/49 | €629,503 | €654,375 | +€24,873 | +4.0% |
| Equity | 10/15 | €508,791 | €537,771 | +€28,980 | +5.7% |
| Contributions | 10/11 | €18,550 | €18,550 | = | 0.0% |
| Reserves | 13 | €490,241 | €519,221 | +€28,980 | +5.9% |
| Non-distributable reserves | 130/1 | €1,855 | €0 | -€1,855 | -100% |
| Reserves not available under the articles | 1311 | €1,855 | €0 | -€1,855 | -100% |
| Distributable reserves | 133 | €488,386 | €519,221 | +€30,835 | +6.3% |
| Amounts payable | 17/49 | €120,712 | €116,605 | -€4,107 | -3.4% |
| Amounts payable within one year | 42/48 | €120,712 | €115,611 | -€5,101 | -4.2% |
| Current portion of amounts payable after more than one year | 42 | €13,328 | €0 | -€13,328 | -100% |
| Financial debts | 43 | - | €30,000 | +€30,000 | |
| Other loans | 439 | - | €30,000 | +€30,000 | |
| Trade debts | 44 | €67,174 | €52,130 | -€15,044 | -22.4% |
| Suppliers | 440/4 | €67,174 | €52,130 | -€15,044 | -22.4% |
| Taxes, remuneration and social security | 45 | €40,210 | €26,428 | -€13,781 | -34.3% |
| Taxes | 450/3 | €40,210 | €26,428 | -€13,781 | -34.3% |
| Other amounts payable | 47/48 | - | €7,053 | +€7,053 | |
| Accrued charges and deferred income | 492/3 | - | €993 | +€993 | |
| Non-recurring operating income | 76A | - | €6,198 | +€6,198 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €0 | €28,100 | +€28,100 | |
| Other operating charges | 640/8 | €2,445 | €4,563 | +€2,118 | +86.6% |
| Gross operating margin | 9900 | €71,123 | €61,455 | -€9,668 | -13.6% |
| Operating profit (loss) | 9901 | €68,678 | €28,791 | -€39,887 | -58.1% |
| Financial income | 75/76B | €11,740 | €36,534 | +€24,794 | +211% |
| Recurring financial income | 75 | €11,740 | €24,457 | +€12,717 | +108% |
| Non-recurring financial income | 76B | - | €12,076 | +€12,076 | |
| Financial charges | 65/66B | €2,596 | €15,891 | +€13,294 | +512% |
| Recurring financial charges | 65 | €2,596 | €15,891 | +€13,294 | +512% |
| Profit (loss) for the period before taxes | 9903 | €77,821 | €49,434 | -€28,387 | -36.5% |
| Income taxes | 67/77 | €25,339 | €20,455 | -€4,884 | -19.3% |
| Profit (loss) for the period | 9904 | €52,483 | €28,980 | -€23,503 | -44.8% |
| Profit (loss) for the period to be appropriated | 9905 | €52,483 | €28,980 | -€23,503 | -44.8% |
Source: filed annual accounts (NBB), financial years ended 31 December 2023 and 30 November 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 31 October 2026 via checked.be.