VIP DRIVER SERVICE: 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 DRIVER SERVICE
Largest movements
- Deferred charges and accrued income -€7,984
down €7,984 (-41.2%), from €19,360 to €11,376
- Receivables within one year -€5,271
down €5,271 (-10.7%), from €49,264 to €43,993
of which Trade receivables: -€6,760
- Tangible fixed assets -€4,649
down €4,649 (-99.8%), from €4,660 to €11
- Cash +€2,662
up €2,662 (+22.3%), from €11,930 to €14,592
mainly Deferred charges and accrued income (+€7,984) and Net result for the year (+€5,837)
- Trade debts -€18,416
down €18,416 (-75.1%), from €24,512 to €6,095
- Profit (loss) carried forward +€5,837
up €5,837 (+20.3%), from €28,772 to €34,609
- Debts after one year -€5,789
down €5,789 (-62.3%), from €9,285 to €3,496
- Tax, wage and social debts +€2,137
up €2,137 (+1,090%), from €196 to €2,333
- Gross operating margin -€6,467
down €6,467 (-30.3%), from €21,322 to €14,856
- Depreciation -€4,498
down €4,498 (-49.2%), from €9,147 to €4,649
- Taxes +€2,013
up €2,013 (+1,621%), from €124 to €2,137
- Other operating charges +€734
up €734 (+66.2%), from €1,109 to €1,843
- Financial charges -€492
down €492 (-54.2%), from €908 to €416
of which Financial charges: -€492
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 | €85,213 | €69,971 | -€15,242 | -17.9% |
| Fixed assets | 21/28 | €4,660 | €11 | -€4,649 | -99.8% |
| Tangible fixed assets | 22/27 | €4,660 | €11 | -€4,649 | -99.8% |
| Furniture and vehicles | 24 | €4,660 | €11 | -€4,649 | -99.8% |
| Current assets | 29/58 | €80,554 | €69,961 | -€10,593 | -13.2% |
| Amounts receivable within one year | 40/41 | €49,264 | €43,993 | -€5,271 | -10.7% |
| Trade receivables | 40 | €46,587 | €39,826 | -€6,760 | -14.5% |
| Other amounts receivable | 41 | €2,678 | €4,167 | +€1,489 | +55.6% |
| Cash at bank and in hand | 54/58 | €11,930 | €14,592 | +€2,662 | +22.3% |
| Deferred charges and accrued income | 490/1 | €19,360 | €11,376 | -€7,984 | -41.2% |
| Total equity and liabilities | 10/49 | €85,213 | €69,971 | -€15,242 | -17.9% |
| Equity | 10/15 | €34,972 | €40,809 | +€5,837 | +16.7% |
| Contributions | 10/11 | €6,200 | €6,200 | = | 0.0% |
| Profit (loss) carried forward | 14 | €28,772 | €34,609 | +€5,837 | +20.3% |
| Amounts payable | 17/49 | €50,241 | €29,162 | -€21,079 | -42.0% |
| Amounts payable after more than one year | 17 | €9,285 | €3,496 | -€5,789 | -62.3% |
| Financial debts | 170/4 | €9,285 | €3,496 | -€5,789 | -62.3% |
| Amounts payable within one year | 42/48 | €40,956 | €25,666 | -€15,290 | -37.3% |
| Current portion of amounts payable after more than one year | 42 | €5,540 | €5,789 | +€249 | +4.5% |
| Trade debts | 44 | €24,512 | €6,095 | -€18,416 | -75.1% |
| Suppliers | 440/4 | €24,512 | €6,095 | -€18,416 | -75.1% |
| Taxes, remuneration and social security | 45 | €196 | €2,333 | +€2,137 | +1,090% |
| Taxes | 450/3 | €196 | €2,333 | +€2,137 | +1,090% |
| Other amounts payable | 47/48 | €10,709 | €11,450 | +€741 | +6.9% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €9,147 | €4,649 | -€4,498 | -49.2% |
| Other operating charges | 640/8 | €1,109 | €1,843 | +€734 | +66.2% |
| Non-recurring operating charges | 66A | €6,799 | - | -€6,799 | |
| Gross operating margin | 9900 | €21,322 | €14,856 | -€6,467 | -30.3% |
| Operating profit (loss) | 9901 | €4,267 | €8,363 | +€4,096 | +96.0% |
| Financial income | 75/76B | - | €26 | +€26 | |
| Recurring financial income | 75 | - | €26 | +€26 | |
| Non-recurring financial income | 76B | - | €26 | +€26 | |
| Financial charges | 65/66B | €908 | €416 | -€492 | -54.2% |
| Recurring financial charges | 65 | €908 | €416 | -€492 | -54.2% |
| Non-recurring financial charges | 66B | €908 | €416 | -€492 | -54.2% |
| Profit (loss) for the period before taxes | 9903 | €3,360 | €7,974 | +€4,614 | +137% |
| Income taxes | 67/77 | €124 | €2,137 | +€2,013 | +1,621% |
| Profit (loss) for the period | 9904 | €3,235 | €5,837 | +€2,601 | +80.4% |
| Profit (loss) for the period to be appropriated | 9905 | €3,235 | €5,837 | +€2,601 | +80.4% |
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 15 October 2026 via checked.be.