VIMS: 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.
VIMS
Largest movements
- Receivables within one year -€20,450
down €20,450 (-67.4%), from €30,359 to €9,909
of which Trade receivables: -€16,167
- Cash -€14,509
down €14,509 (-11.8%), from €122,624 to €108,115
mainly Net result for the year (-€19,734) and Debts after one year (-€17,152)
- Receivables after one year -€6,770
down €6,770 (-3.8%), from €180,295 to €173,525
- Tangible fixed assets -€4,314
down €4,314 (-21.9%), from €19,673 to €15,359
of which Furniture and vehicles: -€3,785
- Profit (loss) carried forward -€19,734
down €19,734 (-119.1%), from -€16,568 to -€36,301
- Debts after one year -€17,152
down €17,152 (-16.4%), from €104,402 to €87,249
- Other debts -€4,916
down €4,916 (-100.0%), from €4,916 to €0
- Trade debts -€4,643
down €4,643 (-78.2%), from €5,939 to €1,296
- Gross operating margin +€5,694
up €5,694 (+26.5%), from -€21,469 to -€15,774
- Financial charges -€954
down €954 (-18.5%), from €5,169 to €4,214
- Depreciation -€723
down €723 (-11.2%), from €6,471 to €5,747
- Financial income +€398
up €398 (+6.4%), from €6,241 to €6,639
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 | €355,100 | €310,574 | -€44,527 | -12.5% |
| Fixed assets | 21/28 | €19,673 | €15,359 | -€4,314 | -21.9% |
| Tangible fixed assets | 22/27 | €19,673 | €15,359 | -€4,314 | -21.9% |
| Furniture and vehicles | 24 | €16,721 | €12,936 | -€3,785 | -22.6% |
| Other tangible fixed assets | 26 | €2,952 | €2,423 | -€529 | -17.9% |
| Current assets | 29/58 | €335,428 | €295,215 | -€40,213 | -12.0% |
| Amounts receivable after more than one year | 29 | €180,295 | €173,525 | -€6,770 | -3.8% |
| Other amounts receivable | 291 | €180,295 | €173,525 | -€6,770 | -3.8% |
| Stocks and contracts in progress | 3 | €230 | €2,336 | +€2,106 | +915.7% |
| Stocks | 30/36 | €230 | €2,336 | +€2,106 | +915.7% |
| Amounts receivable within one year | 40/41 | €30,359 | €9,909 | -€20,450 | -67.4% |
| Trade receivables | 40 | €17,800 | €1,633 | -€16,167 | -90.8% |
| Other amounts receivable | 41 | €12,559 | €8,276 | -€4,283 | -34.1% |
| Cash at bank and in hand | 54/58 | €122,624 | €108,115 | -€14,509 | -11.8% |
| Deferred charges and accrued income | 490/1 | €1,920 | €1,330 | -€590 | -30.7% |
| Total equity and liabilities | 10/49 | €355,100 | €310,574 | -€44,527 | -12.5% |
| Equity | 10/15 | €214,848 | €195,114 | -€19,734 | -9.2% |
| Contributions | 10/11 | €6,200 | €6,200 | = | 0.0% |
| Reserves | 13 | €225,216 | €225,216 | = | 0.0% |
| Distributable reserves | 133 | €225,216 | €225,216 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€16,568 | -€36,301 | -€19,734 | -119.1% |
| Amounts payable | 17/49 | €140,252 | €115,460 | -€24,793 | -17.7% |
| Amounts payable after more than one year | 17 | €104,402 | €87,249 | -€17,152 | -16.4% |
| Financial debts | 170/4 | €104,402 | €87,249 | -€17,152 | -16.4% |
| Amounts payable within one year | 42/48 | €28,619 | €21,909 | -€6,709 | -23.4% |
| Current portion of amounts payable after more than one year | 42 | €16,530 | €17,152 | +€622 | +3.8% |
| Financial debts | 43 | €390 | €0 | -€390 | -100.0% |
| Credit institutions | 430/8 | €390 | €0 | -€390 | -100.0% |
| Trade debts | 44 | €5,939 | €1,296 | -€4,643 | -78.2% |
| Suppliers | 440/4 | €5,939 | €1,296 | -€4,643 | -78.2% |
| Taxes, remuneration and social security | 45 | €844 | €3,461 | +€2,618 | +310.3% |
| Taxes | 450/3 | €844 | €3,461 | +€2,618 | +310.3% |
| Remuneration and social security | 454/9 | €0 | - | = | |
| Other amounts payable | 47/48 | €4,916 | €0 | -€4,916 | -100.0% |
| Accrued charges and deferred income | 492/3 | €7,232 | €6,301 | -€931 | -12.9% |
| Non-recurring operating income | 76A | €0 | - | = | |
| Remuneration, social security and pensions | 62 | €0 | - | = | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €6,471 | €5,747 | -€723 | -11.2% |
| Other operating charges | 640/8 | €432 | €637 | +€205 | +47.6% |
| Non-recurring operating charges | 66A | €780 | €0 | -€780 | -100.0% |
| Gross operating margin | 9900 | -€21,469 | -€15,774 | +€5,694 | +26.5% |
| Operating profit (loss) | 9901 | -€29,151 | -€22,159 | +€6,992 | +24.0% |
| Financial income | 75/76B | €6,241 | €6,639 | +€398 | +6.4% |
| Recurring financial income | 75 | €6,241 | €6,639 | +€398 | +6.4% |
| Financial charges | 65/66B | €5,169 | €4,214 | -€954 | -18.5% |
| Recurring financial charges | 65 | €5,169 | €4,214 | -€954 | -18.5% |
| Profit (loss) for the period before taxes | 9903 | -€28,079 | -€19,734 | +€8,345 | +29.7% |
| Income taxes | 67/77 | €0 | - | = | |
| Profit (loss) for the period | 9904 | -€28,079 | -€19,734 | +€8,345 | +29.7% |
| Profit (loss) for the period to be appropriated | 9905 | -€28,079 | -€19,734 | +€8,345 | +29.7% |
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 9 October 2026 via checked.be.