Vipassana: 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.
Vipassana
Largest movements
- Tangible fixed assets -€243,451
down €243,451 (-4.8%), from €5.1m to €4.9m
of which Land and buildings: -€236,508
- Receivables after one year -€105,000
down €105,000 (-65.6%), from €160,000 to €55,000
- Debts after one year -€201,293
down €201,293 (-16.8%), from €1.2m to €996,069
of which Other amounts payable: -€151,600
- Debts within one year -€150,357
down €150,357 (-65.8%), from €228,380 to €78,023
- Gross operating margin -€24,669
down €24,669 (-3.5%), from €697,665 to €672,996
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 | €5,810,057 | €5,476,245 | -€333,812 | -5.7% |
| Fixed assets | 21/28 | €5,111,999 | €4,868,548 | -€243,451 | -4.8% |
| Tangible fixed assets | 22/27 | €5,111,999 | €4,868,548 | -€243,451 | -4.8% |
| Land and buildings | 22 | €4,946,338 | €4,709,830 | -€236,508 | -4.8% |
| Plant, machinery and equipment | 23 | €165,661 | €158,718 | -€6,943 | -4.2% |
| Current assets | 29/58 | €698,058 | €607,697 | -€90,361 | -12.9% |
| Amounts receivable after more than one year | 29 | €160,000 | €55,000 | -€105,000 | -65.6% |
| Other amounts receivable | 291 | €160,000 | €55,000 | -€105,000 | -65.6% |
| Cash at bank and in hand | 54/58 | €538,058 | €552,697 | +€14,639 | +2.7% |
| Total equity and liabilities | 10/49 | €5,810,057 | €5,476,245 | -€333,812 | -5.7% |
| Equity | 10/15 | €4,384,315 | €4,402,153 | +€17,838 | +0.4% |
| Contributions | 10/11 | €4,355,357 | €4,384,315 | +€28,958 | +0.7% |
| Capital | 10 | €4,355,357 | €4,384,315 | +€28,958 | +0.7% |
| Profit (loss) carried forward | 14 | €28,958 | €17,838 | -€11,120 | -38.4% |
| Amounts payable | 17/49 | €1,425,742 | €1,074,092 | -€351,650 | -24.7% |
| Amounts payable after more than one year | 17 | €1,197,362 | €996,069 | -€201,293 | -16.8% |
| Financial debts | 170/4 | €247,712 | €198,019 | -€49,693 | -20.1% |
| Other amounts payable | 178/9 | €949,650 | €798,050 | -€151,600 | -16.0% |
| Amounts payable within one year | 42/48 | €228,380 | €78,023 | -€150,357 | -65.8% |
| Trade debts | 44 | €44,017 | €14,387 | -€29,630 | -67.3% |
| Suppliers | 440/4 | €44,017 | €14,387 | -€29,630 | -67.3% |
| Membership fees, donations, legacies and grants | 73 | €697,665 | €672,996 | -€24,669 | -3.5% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €277,489 | €270,822 | -€6,667 | -2.4% |
| Other operating charges | 640/8 | €381,216 | €374,946 | -€6,270 | -1.6% |
| Gross operating margin | 9900 | €697,665 | €672,996 | -€24,669 | -3.5% |
| Operating profit (loss) | 9901 | €38,960 | €27,228 | -€11,732 | -30.1% |
| Financial charges | 65/66B | €10,002 | €9,390 | -€612 | -6.1% |
| Recurring financial charges | 65 | €10,002 | €9,390 | -€612 | -6.1% |
| Profit (loss) for the period before taxes | 9903 | €28,958 | €17,838 | -€11,120 | -38.4% |
| Profit (loss) for the period | 9904 | €28,958 | €17,838 | -€11,120 | -38.4% |
| Profit (loss) for the period to be appropriated | 9905 | €28,958 | €17,838 | -€11,120 | -38.4% |
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 19 October 2026 via checked.be.