VIMOS: 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.
VIMOS
Largest movements
- Current investments -€66,536
down €66,536 (-4.7%), from €1.4m to €1.4m
- Reserves -€72,520
down €72,520 (-2.6%), from €2.8m to €2.7m
- Financial income +€39,032
up €39,032 (+110.0%), from €35,495 to €74,527
of which Financial income: +€38,601
- Financial charges -€12,858
down €12,858, from €10,828 to -€2,030
of which Financial charges: -€10,349
- Gross operating margin -€5,139
down €5,139 (-40.6%), from €12,659 to €7,520
- Other operating charges +€163
up €163 (+3.4%), from €4,825 to €4,988
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 | €2,925,456 | €2,834,585 | -€90,870 | -3.1% |
| Fixed assets | 21/28 | €1,428,356 | €1,427,177 | -€1,178 | -0.1% |
| Tangible fixed assets | 22/27 | €1,414,848 | €1,413,239 | -€1,609 | -0.1% |
| Land and buildings | 22 | €1,411,277 | €1,411,277 | = | 0.0% |
| Furniture and vehicles | 24 | €3,571 | €1,962 | -€1,609 | -45.1% |
| Financial fixed assets | 28 | €13,508 | €13,938 | +€431 | +3.2% |
| Current assets | 29/58 | €1,497,100 | €1,407,408 | -€89,692 | -6.0% |
| Amounts receivable after more than one year | 29 | €0 | - | = | |
| Other amounts receivable | 291 | €0 | - | = | |
| Amounts receivable within one year | 40/41 | €9,963 | €12,207 | +€2,244 | +22.5% |
| Trade receivables | 40 | - | €20 | +€20 | |
| Other amounts receivable | 41 | €9,963 | €12,188 | +€2,224 | +22.3% |
| Current investments | 50/53 | €1,426,178 | €1,359,642 | -€66,536 | -4.7% |
| Cash at bank and in hand | 54/58 | €60,066 | €34,673 | -€25,393 | -42.3% |
| Deferred charges and accrued income | 490/1 | €893 | €886 | -€7 | -0.8% |
| Total equity and liabilities | 10/49 | €2,925,456 | €2,834,585 | -€90,870 | -3.1% |
| Equity | 10/15 | €2,840,602 | €2,768,082 | -€72,520 | -2.6% |
| Contributions | 10/11 | €67,650 | €67,650 | = | 0.0% |
| Reserves | 13 | €2,772,952 | €2,700,432 | -€72,520 | -2.6% |
| Distributable reserves | 133 | €2,772,952 | €2,700,432 | -€72,520 | -2.6% |
| Profit (loss) carried forward | 14 | €0 | €0 | = | |
| Amounts payable | 17/49 | €84,854 | €66,503 | -€18,351 | -21.6% |
| Amounts payable within one year | 42/48 | €10,336 | €5,028 | -€5,308 | -51.4% |
| Trade debts | 44 | €523 | €29 | -€494 | -94.5% |
| Suppliers | 440/4 | €523 | €29 | -€494 | -94.5% |
| Other amounts payable | 47/48 | €9,813 | €4,999 | -€4,814 | -49.1% |
| Accrued charges and deferred income | 492/3 | €74,518 | €61,475 | -€13,043 | -17.5% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €1,609 | €1,609 | = | 0.0% |
| Other operating charges | 640/8 | €4,825 | €4,988 | +€163 | +3.4% |
| Gross operating margin | 9900 | €12,659 | €7,520 | -€5,139 | -40.6% |
| Operating profit (loss) | 9901 | €6,226 | €923 | -€5,302 | -85.2% |
| Financial income | 75/76B | €35,495 | €74,527 | +€39,032 | +110.0% |
| Recurring financial income | 75 | €35,495 | €74,096 | +€38,601 | +108.8% |
| Non-recurring financial income | 76B | - | €431 | +€431 | |
| Financial charges | 65/66B | €10,828 | -€2,030 | -€12,858 | |
| Recurring financial charges | 65 | €8,319 | -€2,030 | -€10,349 | |
| Non-recurring financial charges | 66B | €2,509 | €0 | -€2,509 | -100.0% |
| Profit (loss) for the period before taxes | 9903 | €30,893 | €77,481 | +€46,588 | +150.8% |
| Income taxes | 67/77 | -€0 | €0 | +€0 | |
| Profit (loss) for the period | 9904 | €30,893 | €77,481 | +€46,588 | +150.8% |
| Profit (loss) for the period to be appropriated | 9905 | €30,893 | €77,481 | +€46,588 | +150.8% |
Source: filed annual accounts (NBB), fiscal years ended 30 June 2024 and 30 June 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 28 September 2026 via checked.be.