VIMY: 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.
VIMY
Largest movements
- Receivables within one year +€53,836
up €53,836 (+25.2%), from €213,664 to €267,500
of which Other amounts receivable: +€57,043
- Cash -€10,651
down €10,651 (-24.2%), from €43,983 to €33,332
mainly Receivables within one year (-€53,836) and Current portion of long-term debt (-€27,500)
- Reserves +€55,485
up €55,485 (+27.5%), from €201,620 to €257,105
of which Distributable reserves: +€55,485
- Current portion of long-term debt -€27,500
no longer reported in 2025 (was €27,500)
- Tax, wage and social debts +€16,116
up €16,116 (+53.3%), from €30,238 to €46,354
- Gross operating margin -€8,085
down €8,085 (-7.5%), from €107,514 to €99,429
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 | €269,025 | €312,547 | +€43,521 | +16.2% |
| Fixed assets | 21/28 | €8,191 | €8,225 | +€35 | +0.4% |
| Tangible fixed assets | 22/27 | €8,191 | €8,225 | +€35 | +0.4% |
| Land and buildings | 22 | €1,976 | €1,665 | -€311 | -15.7% |
| Plant, machinery and equipment | 23 | €3,238 | €1,823 | -€1,415 | -43.7% |
| Furniture and vehicles | 24 | €2,977 | €4,737 | +€1,761 | +59.1% |
| Current assets | 29/58 | €260,834 | €304,321 | +€43,487 | +16.7% |
| Amounts receivable within one year | 40/41 | €213,664 | €267,500 | +€53,836 | +25.2% |
| Trade receivables | 40 | €12,384 | €9,177 | -€3,207 | -25.9% |
| Other amounts receivable | 41 | €201,280 | €258,323 | +€57,043 | +28.3% |
| Cash at bank and in hand | 54/58 | €43,983 | €33,332 | -€10,651 | -24.2% |
| Deferred charges and accrued income | 490/1 | €3,188 | €3,489 | +€301 | +9.5% |
| Total equity and liabilities | 10/49 | €269,025 | €312,547 | +€43,521 | +16.2% |
| Equity | 10/15 | €207,820 | €263,305 | +€55,485 | +26.7% |
| Contributions | 10/11 | €6,200 | €6,200 | = | 0.0% |
| Contributions outside capital | 11 | €6,200 | €6,200 | = | 0.0% |
| Other | 1109/19 | €6,200 | €6,200 | = | 0.0% |
| Reserves | 13 | €201,620 | €257,105 | +€55,485 | +27.5% |
| Non-distributable reserves | 130/1 | €1,860 | €1,860 | = | 0.0% |
| Reserves not available under the articles | 1311 | €1,860 | €1,860 | = | 0.0% |
| Distributable reserves | 133 | €199,760 | €255,245 | +€55,485 | +27.8% |
| Amounts payable | 17/49 | €61,205 | €49,242 | -€11,963 | -19.5% |
| Amounts payable within one year | 42/48 | €61,205 | €49,242 | -€11,963 | -19.5% |
| Current portion of amounts payable after more than one year | 42 | €27,500 | - | -€27,500 | |
| Trade debts | 44 | €3,467 | €2,888 | -€580 | -16.7% |
| Suppliers | 440/4 | €3,467 | €2,888 | -€580 | -16.7% |
| Taxes, remuneration and social security | 45 | €30,238 | €46,354 | +€16,116 | +53.3% |
| Taxes | 450/3 | €30,238 | €46,354 | +€16,116 | +53.3% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €3,066 | €3,201 | +€136 | +4.4% |
| Other operating charges | 640/8 | €1,770 | €810 | -€960 | -54.2% |
| Gross operating margin | 9900 | €107,514 | €99,429 | -€8,085 | -7.5% |
| Operating profit (loss) | 9901 | €102,678 | €95,418 | -€7,260 | -7.1% |
| Financial income | 75/76B | - | €1 | +€1 | |
| Recurring financial income | 75 | - | €1 | +€1 | |
| Financial charges | 65/66B | €7,563 | €6,535 | -€1,028 | -13.6% |
| Recurring financial charges | 65 | €7,563 | €6,448 | -€1,115 | -14.7% |
| Non-recurring financial charges | 66B | - | €87 | +€87 | |
| Profit (loss) for the period before taxes | 9903 | €95,115 | €88,884 | -€6,231 | -6.6% |
| Income taxes | 67/77 | €33,858 | €33,399 | -€459 | -1.4% |
| Profit (loss) for the period | 9904 | €61,257 | €55,485 | -€5,772 | -9.4% |
| Profit (loss) for the period to be appropriated | 9905 | €61,257 | €55,485 | -€5,772 | -9.4% |
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 12 October 2026 via checked.be.