VIP-COM: 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.
VIP-COM
Largest movements
- Tangible fixed assets +€1,181
new in 2024: €1,181
- Receivables within one year -€916
no longer reported in 2024 (was €916)
- Profit (loss) carried forward +€11,914
up €11,914 (+13.5%), from -€88,482 to -€76,567
- Trade debts -€10,522
down €10,522 (-89.0%), from €11,818 to €1,295
- Tax, wage and social debts -€9,657
down €9,657 (-40.5%), from €23,833 to €14,176
of which Remuneration and social security: -€8,385
- Other debts +€8,531
new in 2024: €8,531
- Gross operating margin +€6,497
up €6,497 (+61.9%), from €10,496 to €16,993
- Other operating charges +€1,422
up €1,422 (+40.5%), from €3,509 to €4,931
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.
Cash bridge derived
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 | €1,769 | €2,034 | +€265 | +15.0% |
| Fixed assets | 21/28 | - | €1,181 | +€1,181 | |
| Tangible fixed assets | 22/27 | - | €1,181 | +€1,181 | |
| Furniture and vehicles | 24 | - | €1,181 | +€1,181 | |
| Current assets | 29/58 | €1,769 | €853 | -€916 | -51.8% |
| Amounts receivable within one year | 40/41 | €916 | - | -€916 | |
| Other amounts receivable | 41 | €916 | - | -€916 | |
| Cash at bank and in hand | 54/58 | €853 | €853 | = | 0.0% |
| Total equity and liabilities | 10/49 | €1,769 | €2,034 | +€265 | +15.0% |
| Equity | 10/15 | -€33,882 | -€21,967 | +€11,914 | +35.2% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €36,000 | €36,000 | = | 0.0% |
| Tax-exempt reserves | 132 | €36,000 | €36,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€88,482 | -€76,567 | +€11,914 | +13.5% |
| Amounts payable | 17/49 | €35,650 | €24,002 | -€11,649 | -32.7% |
| Amounts payable within one year | 42/48 | €35,650 | €24,002 | -€11,649 | -32.7% |
| Trade debts | 44 | €11,818 | €1,295 | -€10,522 | -89.0% |
| Suppliers | 440/4 | €11,818 | €1,295 | -€10,522 | -89.0% |
| Taxes, remuneration and social security | 45 | €23,833 | €14,176 | -€9,657 | -40.5% |
| Taxes | 450/3 | €1,272 | - | -€1,272 | |
| Remuneration and social security | 454/9 | €22,561 | €14,176 | -€8,385 | -37.2% |
| Other amounts payable | 47/48 | - | €8,531 | +€8,531 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | - | €148 | +€148 | |
| Other operating charges | 640/8 | €3,509 | €4,931 | +€1,422 | +40.5% |
| Gross operating margin | 9900 | €10,496 | €16,993 | +€6,497 | +61.9% |
| Operating profit (loss) | 9901 | €6,987 | €11,914 | +€4,927 | +70.5% |
| Profit (loss) for the period before taxes | 9903 | €6,987 | €11,914 | +€4,927 | +70.5% |
| Profit (loss) for the period | 9904 | €6,987 | €11,914 | +€4,927 | +70.5% |
| Profit (loss) for the period to be appropriated | 9905 | €6,987 | €11,914 | +€4,927 | +70.5% |
Source: filed annual accounts (NBB), fiscal years ended 31 December 2023 and 31 December 2024. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 5 October 2026 via checked.be.