VIP INFORMATICS: 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 INFORMATICS
Largest movements
- Receivables after one year -€20,000
down €20,000 (-66.5%), from €30,093 to €10,093
- Receivables within one year +€9,176
up €9,176 (+85.8%), from €10,696 to €19,872
- Cash -€2,907
down €2,907 (-42.6%), from €6,820 to €3,914
mainly Other debts (-€19,723) and Provisions (-€10,000)
- Deferred charges and accrued income +€951
new in 2025: €951
- Profit (loss) carried forward +€19,730
up €19,730, from -€14,116 to €5,614
- Other debts -€19,723
down €19,723 (-89.0%), from €22,160 to €2,437
- Provisions -€10,000
no longer reported in 2025 (was €10,000)
- Advances received -€2,500
no longer reported in 2025 (was €2,500)
- Trade debts -€2,171
down €2,171 (-55.7%), from €3,896 to €1,725
- Turnover -€13,583
down €13,583 (-41.1%), from €33,066 to €19,484
- Gross operating margin -€10,425
down €10,425 (-43.3%), from €24,064 to €13,639
- Provisions -€10,000
new in 2025: -€10,000
- Financial charges -€3,736
down €3,736 (-93.9%), from €3,979 to €243
- Purchases and services -€3,158
down €3,158 (-35.1%), from €9,003 to €5,845
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.
Cash bridge derived
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 | €47,918 | €35,252 | -€12,665 | -26.4% |
| Intangible fixed assets | 21 | €0 | - | = | |
| Tangible fixed assets | 22/27 | €0 | - | = | |
| Current assets | 29/58 | €47,918 | €35,252 | -€12,665 | -26.4% |
| Amounts receivable after more than one year | 29 | €30,093 | €10,093 | -€20,000 | -66.5% |
| Other amounts receivable | 291 | €30,093 | €10,093 | -€20,000 | -66.5% |
| Stocks and contracts in progress | 3 | €308 | €422 | +€115 | +37.3% |
| Stocks | 30/36 | €308 | €422 | +€115 | +37.3% |
| Amounts receivable within one year | 40/41 | €10,696 | €19,872 | +€9,176 | +85.8% |
| Trade receivables | 40 | €10,696 | €19,872 | +€9,176 | +85.8% |
| Cash at bank and in hand | 54/58 | €6,820 | €3,914 | -€2,907 | -42.6% |
| Deferred charges and accrued income | 490/1 | - | €951 | +€951 | |
| Total equity and liabilities | 10/49 | €47,918 | €35,252 | -€12,665 | -26.4% |
| Equity | 10/15 | €6,344 | €26,074 | +€19,730 | +311.0% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Capital | 10 | €18,600 | - | -€18,600 | |
| Issued capital | 100 | €18,600 | - | -€18,600 | |
| Reserves | 13 | €1,860 | €1,860 | = | 0.0% |
| Non-distributable reserves | 130/1 | €1,860 | €1,860 | = | 0.0% |
| Legal reserve | 130 | €1,860 | - | -€1,860 | |
| Reserves not available under the articles | 1311 | - | €1,860 | +€1,860 | |
| Profit (loss) carried forward | 14 | -€14,116 | €5,614 | +€19,730 | |
| Provisions and deferred taxes | 16 | €10,000 | - | -€10,000 | |
| Provisions for liabilities and charges | 160/5 | €10,000 | - | -€10,000 | |
| Major repairs and maintenance | 162 | €10,000 | - | -€10,000 | |
| Amounts payable | 17/49 | €31,574 | €9,179 | -€22,395 | -70.9% |
| Amounts payable within one year | 42/48 | €31,574 | €9,179 | -€22,395 | -70.9% |
| Trade debts | 44 | €3,896 | €1,725 | -€2,171 | -55.7% |
| Suppliers | 440/4 | €3,896 | €1,725 | -€2,171 | -55.7% |
| Advances received on contracts in progress | 46 | €2,500 | - | -€2,500 | |
| Taxes, remuneration and social security | 45 | €3,017 | €5,016 | +€1,999 | +66.2% |
| Taxes | 450/3 | €3,017 | €5,016 | +€1,999 | +66.2% |
| Other amounts payable | 47/48 | €22,160 | €2,437 | -€19,723 | -89.0% |
| Turnover | 70 | €33,066 | €19,484 | -€13,583 | -41.1% |
| Goods, raw materials, services and sundry goods | 60/61 | €9,003 | €5,845 | -€3,158 | -35.1% |
| Provisions for liabilities and charges: additions (uses and reversals) | 635/8 | - | -€10,000 | -€10,000 | |
| Other operating charges | 640/8 | €1,407 | €1,907 | +€500 | +35.5% |
| Gross operating margin | 9900 | €24,064 | €13,639 | -€10,425 | -43.3% |
| Operating profit (loss) | 9901 | €22,657 | €21,732 | -€925 | -4.1% |
| Financial income | 75/76B | €82 | €565 | +€483 | +587.6% |
| Recurring financial income | 75 | €82 | €565 | +€483 | +587.6% |
| Financial charges | 65/66B | €3,979 | €243 | -€3,736 | -93.9% |
| Recurring financial charges | 65 | €3,979 | €243 | -€3,736 | -93.9% |
| Profit (loss) for the period before taxes | 9903 | €18,760 | €22,055 | +€3,294 | +17.6% |
| Income taxes | 67/77 | - | €2,325 | +€2,325 | |
| Profit (loss) for the period | 9904 | €18,760 | €19,730 | +€970 | +5.2% |
| Profit (loss) for the period to be appropriated | 9905 | €18,760 | €19,730 | +€970 | +5.2% |
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 12 October 2026 via checked.be.