ViPL Care: 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.
ViPL Care
Largest movements
- Tangible fixed assets -€11,266
no longer reported in 2025 (was €11,266)
- Receivables within one year +€1,311
up €1,311 (+48.1%), from €2,727 to €4,038
of which Other amounts receivable: +€4,038
- Cash +€482
up €482, from €0 to €482
mainly Investment in fixed assets (net) (+€11,106) and Net result for the year (+€2,704)
- Other debts -€8,527
no longer reported in 2025 (was €8,527)
- Short-term financial debts -€3,586
no longer reported in 2025 (was €3,586)
- Profit (loss) carried forward +€2,704
up €2,704 (+95.0%), from -€2,845 to -€141
- Gross operating margin -€11,272
down €11,272 (-72.3%), from €15,584 to €4,312
- Depreciation -€3,772
down €3,772 (-95.9%), from €3,932 to €160
- Taxes -€2,238
down €2,238 (-84.1%), from €2,662 to €424
- Other operating charges +€221
up €221 (+57.1%), from €387 to €609
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 | €13,993 | €4,521 | -€9,472 | -67.7% |
| Fixed assets | 21/28 | €11,266 | - | -€11,266 | |
| Tangible fixed assets | 22/27 | €11,266 | - | -€11,266 | |
| Furniture and vehicles | 24 | €11,266 | - | -€11,266 | |
| Current assets | 29/58 | €2,727 | €4,521 | +€1,794 | +65.8% |
| Amounts receivable within one year | 40/41 | €2,727 | €4,038 | +€1,311 | +48.1% |
| Trade receivables | 40 | €2,727 | - | -€2,727 | |
| Other amounts receivable | 41 | - | €4,038 | +€4,038 | |
| Cash at bank and in hand | 54/58 | €0 | €482 | +€482 | |
| Deferred charges and accrued income | 490/1 | €0 | - | = | |
| Total equity and liabilities | 10/49 | €13,993 | €4,521 | -€9,472 | -67.7% |
| Equity | 10/15 | -€345 | €2,359 | +€2,704 | |
| Contributions | 10/11 | €2,500 | €2,500 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€2,845 | -€141 | +€2,704 | +95.0% |
| Amounts payable | 17/49 | €14,338 | €2,162 | -€12,176 | -84.9% |
| Amounts payable within one year | 42/48 | €14,338 | €2,162 | -€12,176 | -84.9% |
| Financial debts | 43 | €3,586 | - | -€3,586 | |
| Credit institutions | 430/8 | €3,586 | - | -€3,586 | |
| Trade debts | 44 | €64 | - | -€64 | |
| Suppliers | 440/4 | €64 | - | -€64 | |
| Taxes, remuneration and social security | 45 | €2,162 | €2,162 | = | 0.0% |
| Taxes | 450/3 | €2,162 | €2,162 | = | 0.0% |
| Remuneration and social security | 454/9 | €0 | - | = | |
| Other amounts payable | 47/48 | €8,527 | - | -€8,527 | |
| Turnover | 70 | €0 | - | = | |
| Goods, raw materials, services and sundry goods | 60/61 | €0 | - | = | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €3,932 | €160 | -€3,772 | -95.9% |
| Other operating charges | 640/8 | €387 | €609 | +€221 | +57.1% |
| Gross operating margin | 9900 | €15,584 | €4,312 | -€11,272 | -72.3% |
| Operating profit (loss) | 9901 | €11,265 | €3,543 | -€7,722 | -68.5% |
| Financial income | 75/76B | €2 | €14 | +€12 | +801% |
| Recurring financial income | 75 | €2 | €14 | +€12 | +801% |
| Financial charges | 65/66B | €534 | €429 | -€105 | -19.7% |
| Recurring financial charges | 65 | €534 | €429 | -€105 | -19.7% |
| Profit (loss) for the period before taxes | 9903 | €10,733 | €3,128 | -€7,604 | -70.9% |
| Income taxes | 67/77 | €2,662 | €424 | -€2,238 | -84.1% |
| Profit (loss) for the period | 9904 | €8,071 | €2,704 | -€5,367 | -66.5% |
| Profit (loss) for the period to be appropriated | 9905 | €8,071 | €2,704 | -€5,367 | -66.5% |
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 22 October 2026 via checked.be.