VIP DRIVERS: 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 DRIVERS
Largest movements
- Receivables within one year +€173
up €173 (+47.6%), from €363 to €536
- Other debts +€931
up €931 (+197%), from €474 to €1,405
- Profit (loss) carried forward -€765
down €765 (-21.8%), from -€3,514 to -€4,279
- Trade debts +€60
up €60 (+12.0%), from €501 to €561
- Tax, wage and social debts -€53
down €53 (-25.8%), from €207 to €154
- Gross operating margin +€694
up €694 (+52.8%), from -€1,314 to -€620
- Depreciation -€509
no longer reported in 2025 (was €509)
- Other operating charges -€162
no longer reported in 2025 (was €162)
- Taxes -€147
no longer reported in 2025 (was €147)
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 | €706 | €879 | +€173 | +24.5% |
| Current assets | 29/58 | €706 | €879 | +€173 | +24.5% |
| Amounts receivable within one year | 40/41 | €363 | €536 | +€173 | +47.6% |
| Trade receivables | 40 | €363 | €536 | +€173 | +47.6% |
| Cash at bank and in hand | 54/58 | €343 | €343 | -€0 | 0.0% |
| Total equity and liabilities | 10/49 | €706 | €879 | +€173 | +24.5% |
| Equity | 10/15 | -€476 | -€1,241 | -€765 | -161% |
| Contributions | 10/11 | €3,000 | €3,000 | = | 0.0% |
| Reserves | 13 | €38 | €38 | = | 0.0% |
| Non-distributable reserves | 130/1 | €38 | €38 | = | 0.0% |
| Reserves not available under the articles | 1311 | €38 | €38 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€3,514 | -€4,279 | -€765 | -21.8% |
| Amounts payable | 17/49 | €1,182 | €2,120 | +€938 | +79.4% |
| Amounts payable within one year | 42/48 | €1,182 | €2,120 | +€938 | +79.4% |
| Trade debts | 44 | €501 | €561 | +€60 | +12.0% |
| Suppliers | 440/4 | €501 | €561 | +€60 | +12.0% |
| Taxes, remuneration and social security | 45 | €207 | €154 | -€53 | -25.8% |
| Taxes | 450/3 | €207 | €154 | -€53 | -25.8% |
| Other amounts payable | 47/48 | €474 | €1,405 | +€931 | +197% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €509 | - | -€509 | |
| Other operating charges | 640/8 | €162 | - | -€162 | |
| Gross operating margin | 9900 | -€1,314 | -€620 | +€694 | +52.8% |
| Operating profit (loss) | 9901 | -€1,985 | -€620 | +€1,365 | +68.8% |
| Financial charges | 65/66B | €134 | €145 | +€11 | +8.0% |
| Recurring financial charges | 65 | €134 | €145 | +€11 | +8.0% |
| Profit (loss) for the period before taxes | 9903 | -€2,120 | -€765 | +€1,355 | +63.9% |
| Income taxes | 67/77 | €147 | - | -€147 | |
| Profit (loss) for the period | 9904 | -€2,267 | -€765 | +€1,502 | +66.3% |
| Profit (loss) for the period to be appropriated | 9905 | -€2,267 | -€765 | +€1,502 | +66.3% |
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.