VIP COMPUTERS: 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 COMPUTERS
Largest movements
- Tangible fixed assets -€32,439
down €32,439 (-51.8%), from €62,585 to €30,146
of which Furniture and vehicles: -€42,969
- Stocks and contracts +€13,965
up €13,965 (+18.4%), from €75,973 to €89,939
- Cash +€7,024
up €7,024 (+35.8%), from €19,631 to €26,655
mainly Net result for the year (+€41,372) and Investment in fixed assets (net) (+€28,645)
- Receivables within one year -€4,650
down €4,650 (-32.8%), from €14,172 to €9,522
of which Other amounts receivable: -€2,426
- Debts after one year -€70,000
down €70,000 (-25.5%), from €275,000 to €205,000
- Profit (loss) carried forward +€41,372
up €41,372 (+26.0%), from -€159,342 to -€117,971
- Tax, wage and social debts +€8,691
up €8,691 (+98.9%), from €8,791 to €17,482
of which Taxes: +€15,820
- Trade debts +€6,579
up €6,579 (+60.6%), from €10,853 to €17,432
- Other debts -€2,741
down €2,741 (-42.8%), from €6,398 to €3,657
- Gross operating margin +€59,861
up €59,861 (+78.3%), from €76,412 to €136,274
- Depreciation -€10,315
down €10,315 (-73.1%), from €14,109 to €3,794
- Staff costs +€6,664
up €6,664 (+8.1%), from €82,077 to €88,741
- Taxes +€2,703
up €2,703 (+18,180%), from €15 to €2,718
- Other operating charges +€1,580
up €1,580 (+121%), from €1,302 to €2,882
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.
Derived cash bridge
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 | €178,197 | €162,098 | -€16,099 | -9.0% |
| Fixed assets | 21/28 | €68,421 | €35,982 | -€32,439 | -47.4% |
| Tangible fixed assets | 22/27 | €62,585 | €30,146 | -€32,439 | -51.8% |
| Furniture and vehicles | 24 | €48,695 | €5,725 | -€42,969 | -88.2% |
| Other tangible fixed assets | 26 | €13,891 | €24,421 | +€10,530 | +75.8% |
| Financial fixed assets | 28 | €5,836 | €5,836 | = | 0.0% |
| Current assets | 29/58 | €109,776 | €126,116 | +€16,340 | +14.9% |
| Stocks and contracts in progress | 3 | €75,973 | €89,939 | +€13,965 | +18.4% |
| Stocks | 30/36 | €75,973 | €89,939 | +€13,965 | +18.4% |
| Amounts receivable within one year | 40/41 | €14,172 | €9,522 | -€4,650 | -32.8% |
| Trade receivables | 40 | €7,764 | €5,539 | -€2,224 | -28.6% |
| Other amounts receivable | 41 | €6,408 | €3,983 | -€2,426 | -37.9% |
| Cash at bank and in hand | 54/58 | €19,631 | €26,655 | +€7,024 | +35.8% |
| Total equity and liabilities | 10/49 | €178,197 | €162,098 | -€16,099 | -9.0% |
| Equity | 10/15 | -€122,845 | -€81,473 | +€41,372 | +33.7% |
| Contributions | 10/11 | €25,000 | €25,000 | = | 0.0% |
| Reserves | 13 | €11,498 | €11,498 | = | 0.0% |
| Non-distributable reserves | 130/1 | €2,500 | €2,500 | = | 0.0% |
| Reserves not available under the articles | 1311 | €2,500 | €2,500 | = | 0.0% |
| Tax-exempt reserves | 132 | €8,598 | €8,598 | = | 0.0% |
| Distributable reserves | 133 | €400 | €400 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€159,342 | -€117,971 | +€41,372 | +26.0% |
| Amounts payable | 17/49 | €301,042 | €243,571 | -€57,471 | -19.1% |
| Amounts payable after more than one year | 17 | €275,000 | €205,000 | -€70,000 | -25.5% |
| Other amounts payable | 178/9 | €275,000 | €205,000 | -€70,000 | -25.5% |
| Amounts payable within one year | 42/48 | €26,042 | €38,571 | +€12,529 | +48.1% |
| Trade debts | 44 | €10,853 | €17,432 | +€6,579 | +60.6% |
| Suppliers | 440/4 | €10,853 | €17,432 | +€6,579 | +60.6% |
| Taxes, remuneration and social security | 45 | €8,791 | €17,482 | +€8,691 | +98.9% |
| Taxes | 450/3 | €1,661 | €17,482 | +€15,820 | +952% |
| Remuneration and social security | 454/9 | €7,130 | - | -€7,130 | |
| Other amounts payable | 47/48 | €6,398 | €3,657 | -€2,741 | -42.8% |
| Remuneration, social security and pensions | 62 | €82,077 | €88,741 | +€6,664 | +8.1% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €14,109 | €3,794 | -€10,315 | -73.1% |
| Other operating charges | 640/8 | €1,302 | €2,882 | +€1,580 | +121% |
| Gross operating margin | 9900 | €76,412 | €136,274 | +€59,861 | +78.3% |
| Operating profit (loss) | 9901 | -€21,077 | €40,857 | +€61,933 | |
| Financial income | 75/76B | €2,926 | €3,469 | +€544 | +18.6% |
| Recurring financial income | 75 | €2,926 | €3,469 | +€544 | +18.6% |
| Financial charges | 65/66B | €14 | €235 | +€221 | +1,531% |
| Recurring financial charges | 65 | €14 | €235 | +€221 | +1,531% |
| Profit (loss) for the period before taxes | 9903 | -€18,166 | €44,090 | +€62,256 | |
| Income taxes | 67/77 | €15 | €2,718 | +€2,703 | +18,180% |
| Profit (loss) for the period | 9904 | -€18,180 | €41,372 | +€59,552 | |
| Profit (loss) for the period to be appropriated | 9905 | -€18,180 | €41,372 | +€59,552 |
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 13 October 2026 via checked.be.