VIP CABS: 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.
VIP CABS
Largest movements
- Tangible fixed assets -€7,682
down €7,682 (-40.6%), from €18,912 to €11,230
- Cash +€6,664
up €6,664 (+308%), from €2,166 to €8,830
mainly Depreciation (+€7,682) and Net result for the year (+€7,303)
- Receivables within one year +€3,442
new in 2024: €3,442
- Profit (loss) carried forward +€7,303
up €7,303 (+18.7%), from -€39,145 to -€31,842
- Debts after one year -€2,162
down €2,162 (-6.1%), from €35,470 to €33,308
- Short-term financial debts -€1,354
down €1,354 (-33.2%), from €4,083 to €2,729
- Trade debts -€797
down €797 (-72.5%), from €1,099 to €302
- Other debts -€628
no longer reported in 2024 (was €628)
- Depreciation -€4,846
down €4,846 (-38.7%), from €12,528 to €7,682
- Gross operating margin -€3,942
down €3,942 (-18.8%), from €21,010 to €17,068
- Financial charges -€794
down €794 (-46.6%), from €1,703 to €909
- Taxes -€622
down €622 (-60.6%), from €1,027 to €405
From the 2023 result to the 2024 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 2023 and 2024 balance sheets and the 2024 result: not a filed cash-flow statement. It shows where the money came from and went.
Every line side by side
| Line | Code | 2023 | 2024 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €21,078 | €23,502 | +€2,424 | +11.5% |
| Fixed assets | 21/28 | €18,912 | €11,230 | -€7,682 | -40.6% |
| Tangible fixed assets | 22/27 | €18,912 | €11,230 | -€7,682 | -40.6% |
| Furniture and vehicles | 24 | €18,912 | €11,230 | -€7,682 | -40.6% |
| Current assets | 29/58 | €2,166 | €12,272 | +€10,106 | +467% |
| Amounts receivable within one year | 40/41 | - | €3,442 | +€3,442 | |
| Other amounts receivable | 41 | - | €3,442 | +€3,442 | |
| Cash at bank and in hand | 54/58 | €2,166 | €8,830 | +€6,664 | +308% |
| Total equity and liabilities | 10/49 | €21,078 | €23,502 | +€2,424 | +11.5% |
| Equity | 10/15 | -€20,545 | -€13,242 | +€7,303 | +35.5% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€39,145 | -€31,842 | +€7,303 | +18.7% |
| Amounts payable | 17/49 | €41,623 | €36,744 | -€4,879 | -11.7% |
| Amounts payable after more than one year | 17 | €35,470 | €33,308 | -€2,162 | -6.1% |
| Financial debts | 170/4 | €35,470 | €33,308 | -€2,162 | -6.1% |
| Amounts payable within one year | 42/48 | €6,153 | €3,436 | -€2,717 | -44.2% |
| Financial debts | 43 | €4,083 | €2,729 | -€1,354 | -33.2% |
| Credit institutions | 430/8 | €4,083 | €2,729 | -€1,354 | -33.2% |
| Trade debts | 44 | €1,099 | €302 | -€797 | -72.5% |
| Suppliers | 440/4 | €1,099 | €302 | -€797 | -72.5% |
| Taxes, remuneration and social security | 45 | €343 | €405 | +€62 | +18.1% |
| Taxes | 450/3 | €343 | €405 | +€62 | +18.1% |
| Other amounts payable | 47/48 | €628 | - | -€628 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €12,528 | €7,682 | -€4,846 | -38.7% |
| Other operating charges | 640/8 | €732 | €769 | +€37 | +5.1% |
| Gross operating margin | 9900 | €21,010 | €17,068 | -€3,942 | -18.8% |
| Operating profit (loss) | 9901 | €7,750 | €8,617 | +€867 | +11.2% |
| Financial charges | 65/66B | €1,703 | €909 | -€794 | -46.6% |
| Recurring financial charges | 65 | €1,703 | €909 | -€794 | -46.6% |
| Profit (loss) for the period before taxes | 9903 | €6,047 | €7,708 | +€1,661 | +27.5% |
| Income taxes | 67/77 | €1,027 | €405 | -€622 | -60.6% |
| Profit (loss) for the period | 9904 | €5,020 | €7,303 | +€2,283 | +45.5% |
| Profit (loss) for the period to be appropriated | 9905 | €5,020 | €7,303 | +€2,283 | +45.5% |
Source: filed annual accounts (NBB), financial years ended 31 December 2023 and 31 December 2024. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 19 October 2026 via checked.be.