VIPRM IMMO: what changed
Two fiscal 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.
VIPRM IMMO
Largest movements
- Tangible fixed assets -€2,460
down €2,460 (-2.5%), from €100,000 to €97,540
- Profit (loss) carried forward -€4,000
down €4,000 (-11.4%), from -€35,226 to -€39,225
- Other debts +€3,335
up €3,335 (+57.8%), from €5,770 to €9,105
- Trade debts -€1,887
no longer reported in 2025 (was €1,887)
- Gross operating margin +€2,875
up €2,875 (+79.2%), from -€3,628 to -€753
- Depreciation +€2,460
new in 2025: €2,460
- Other operating charges -€955
down €955 (-56.9%), from €1,677 to €722
- Purchases and services +€753
new in 2025: €753
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 | €100,437 | €97,885 | -€2,552 | -2.5% |
| Fixed assets | 21/28 | €100,000 | €97,540 | -€2,460 | -2.5% |
| Tangible fixed assets | 22/27 | €100,000 | €97,540 | -€2,460 | -2.5% |
| Land and buildings | 22 | €100,000 | €97,540 | -€2,460 | -2.5% |
| Current assets | 29/58 | €437 | €345 | -€92 | -21.0% |
| Cash at bank and in hand | 54/58 | €437 | €345 | -€92 | -21.0% |
| Total equity and liabilities | 10/49 | €100,437 | €97,885 | -€2,552 | -2.5% |
| Equity | 10/15 | -€25,226 | -€29,225 | -€4,000 | -15.9% |
| Contributions | 10/11 | €10,000 | €10,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€35,226 | -€39,225 | -€4,000 | -11.4% |
| Amounts payable | 17/49 | €125,662 | €127,110 | +€1,448 | +1.2% |
| Amounts payable after more than one year | 17 | €118,006 | €118,006 | = | 0.0% |
| Other amounts payable | 178/9 | €118,006 | €118,006 | = | 0.0% |
| Amounts payable within one year | 42/48 | €7,657 | €9,105 | +€1,448 | +18.9% |
| Trade debts | 44 | €1,887 | - | -€1,887 | |
| Suppliers | 440/4 | €1,887 | - | -€1,887 | |
| Other amounts payable | 47/48 | €5,770 | €9,105 | +€3,335 | +57.8% |
| Goods, raw materials, services and sundry goods | 60/61 | - | €753 | +€753 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | - | €2,460 | +€2,460 | |
| Other operating charges | 640/8 | €1,677 | €722 | -€955 | -56.9% |
| Gross operating margin | 9900 | -€3,628 | -€753 | +€2,875 | +79.2% |
| Operating profit (loss) | 9901 | -€5,305 | -€3,936 | +€1,370 | +25.8% |
| Financial charges | 65/66B | €72 | €64 | -€8 | -11.1% |
| Recurring financial charges | 65 | €72 | €64 | -€8 | -11.1% |
| Profit (loss) for the period before taxes | 9903 | -€5,377 | -€4,000 | +€1,378 | +25.6% |
| Profit (loss) for the period | 9904 | -€5,377 | -€4,000 | +€1,378 | +25.6% |
| Profit (loss) for the period to be appropriated | 9905 | -€5,377 | -€4,000 | +€1,378 | +25.6% |
Source: filed annual accounts (NBB), fiscal years ended 30 June 2024 and 30 June 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 6 October 2026 via checked.be.