VIPO CLEAN: 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.
VIPO CLEAN
Largest movements
- Cash -€10,645
down €10,645 (-68.2%), from €15,610 to €4,964
mainly Contributions, distributions and other (-€4,000) and Net result for the year (-€4,000)
- Tangible fixed assets -€1,384
down €1,384 (-22.2%), from €6,222 to €4,838
- Contributions -€4,000
down €4,000 (-21.5%), from €18,592 to €14,592
- Profit (loss) carried forward -€3,669
new in 2025: -€3,669
- Trade debts -€3,189
down €3,189 (-43.1%), from €7,394 to €4,205
- Tax, wage and social debts -€498
down €498 (-22.5%), from €2,210 to €1,712
- Reserves -€331
down €331 (-7.5%), from €4,411 to €4,080
- Gross operating margin -€16,299
down €16,299, from €14,477 to -€1,822
- Taxes -€4,341
no longer reported in 2025 (was €4,341)
- Depreciation +€663
up €663 (+92.0%), from €721 to €1,384
- Other operating charges -€571
down €571 (-46.2%), from €1,234 to €663
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 | €32,938 | €21,251 | -€11,687 | -35.5% |
| Fixed assets | 21/28 | €6,222 | €4,838 | -€1,384 | -22.2% |
| Tangible fixed assets | 22/27 | €6,222 | €4,838 | -€1,384 | -22.2% |
| Furniture and vehicles | 24 | €6,222 | €4,838 | -€1,384 | -22.2% |
| Current assets | 29/58 | €26,716 | €16,412 | -€10,303 | -38.6% |
| Amounts receivable within one year | 40/41 | €10,171 | €10,345 | +€174 | +1.7% |
| Trade receivables | 40 | €8,377 | €7,551 | -€827 | -9.9% |
| Other amounts receivable | 41 | €1,794 | €2,794 | +€1,000 | +55.8% |
| Cash at bank and in hand | 54/58 | €15,610 | €4,964 | -€10,645 | -68.2% |
| Deferred charges and accrued income | 490/1 | €935 | €1,103 | +€169 | +18.0% |
| Total equity and liabilities | 10/49 | €32,938 | €21,251 | -€11,687 | -35.5% |
| Equity | 10/15 | €23,003 | €15,003 | -€8,000 | -34.8% |
| Contributions | 10/11 | €18,592 | €14,592 | -€4,000 | -21.5% |
| Reserves | 13 | €4,411 | €4,080 | -€331 | -7.5% |
| Distributable reserves | 133 | €4,411 | €4,080 | -€331 | -7.5% |
| Profit (loss) carried forward | 14 | - | -€3,669 | -€3,669 | |
| Amounts payable | 17/49 | €9,935 | €6,248 | -€3,687 | -37.1% |
| Amounts payable within one year | 42/48 | €9,935 | €6,248 | -€3,687 | -37.1% |
| Trade debts | 44 | €7,394 | €4,205 | -€3,189 | -43.1% |
| Suppliers | 440/4 | €7,394 | €4,205 | -€3,189 | -43.1% |
| Taxes, remuneration and social security | 45 | €2,210 | €1,712 | -€498 | -22.5% |
| Taxes | 450/3 | €2,210 | €1,712 | -€498 | -22.5% |
| Other amounts payable | 47/48 | €330 | €330 | = | 0.0% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €721 | €1,384 | +€663 | +92.0% |
| Write-downs on stocks, contracts in progress and trade receivables: additions (reversals) | 631/4 | -€101 | - | +€101 | |
| Other operating charges | 640/8 | €1,234 | €663 | -€571 | -46.2% |
| Gross operating margin | 9900 | €14,477 | -€1,822 | -€16,299 | |
| Operating profit (loss) | 9901 | €12,624 | -€3,869 | -€16,493 | |
| Financial income | 75/76B | €49 | €45 | -€4 | -7.6% |
| Recurring financial income | 75 | €49 | €45 | -€4 | -7.6% |
| Financial charges | 65/66B | €98 | €176 | +€78 | +79.0% |
| Recurring financial charges | 65 | €98 | €176 | +€78 | +79.0% |
| Profit (loss) for the period before taxes | 9903 | €12,575 | -€4,000 | -€16,575 | |
| Income taxes | 67/77 | €4,341 | - | -€4,341 | |
| Profit (loss) for the period | 9904 | €8,234 | -€4,000 | -€12,234 | |
| Profit (loss) for the period to be appropriated | 9905 | €8,234 | -€4,000 | -€12,234 |
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 10 October 2026 via checked.be.