VIPTEL: 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.
VIPTEL
Largest movements
- Receivables within one year +€562,800
up €562,800 (+3390.3%), from €16,600 to €579,400
of which Other amounts receivable: +€562,800
- Receivables after one year -€555,500
no longer reported in 2023 (was €555,500)
- Profit (loss) carried forward +€29,865
up €29,865 (+5.9%), from €509,906 to €539,771
- Other debts -€22,565
no longer reported in 2023 (was €22,565)
- Financial income +€29,865
new in 2023: €29,865
- Gross operating margin +€16,735
no longer reported in 2023 (was -€16,735)
- Financial charges -€3,285
no longer reported in 2023 (was €3,285)
- Other operating charges -€801
no longer reported in 2023 (was €801)
From the 2022 result to the 2023 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
Cash or the result is not a separate line in both sets of accounts; the cash flow cannot be derived from them.
Every line side by side
| Line | Code | 2022 | 2023 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €575,146 | €582,446 | +€7,300 | +1.3% |
| Fixed assets | 21/28 | €3,046 | €3,046 | = | 0.0% |
| Financial fixed assets | 28 | €3,046 | €3,046 | = | 0.0% |
| Current assets | 29/58 | €572,100 | €579,400 | +€7,300 | +1.3% |
| Amounts receivable after more than one year | 29 | €555,500 | - | -€555,500 | |
| Other amounts receivable | 291 | €555,500 | - | -€555,500 | |
| Amounts receivable within one year | 40/41 | €16,600 | €579,400 | +€562,800 | +3390.3% |
| Trade receivables | 40 | €15,720 | €15,720 | = | 0.0% |
| Other amounts receivable | 41 | €880 | €563,681 | +€562,800 | +63942.2% |
| Total equity and liabilities | 10/49 | €575,146 | €582,446 | +€7,300 | +1.3% |
| Equity | 10/15 | €530,357 | €560,222 | +€29,865 | +5.6% |
| Contributions | 10/11 | €18,592 | €18,592 | = | 0.0% |
| Outside capital | 11 | €18,592 | - | -€18,592 | |
| Other | 1109/19 | €18,592 | - | -€18,592 | |
| Reserves | 13 | €1,859 | €1,859 | = | 0.0% |
| Non-distributable reserves | 130/1 | €1,859 | €1,859 | = | 0.0% |
| Reserves not available under the articles | 1311 | €1,859 | €1,859 | = | 0.0% |
| Profit (loss) carried forward | 14 | €509,906 | €539,771 | +€29,865 | +5.9% |
| Amounts payable | 17/49 | €44,789 | €22,224 | -€22,565 | -50.4% |
| Amounts payable within one year | 42/48 | €44,789 | €22,224 | -€22,565 | -50.4% |
| Financial debts | 43 | €19,424 | €19,424 | = | 0.0% |
| Credit institutions | 430/8 | €19,424 | €19,424 | = | 0.0% |
| Advances received on contracts in progress | 46 | €2,800 | €2,800 | = | 0.0% |
| Other amounts payable | 47/48 | €22,565 | - | -€22,565 | |
| Other operating charges | 640/8 | €801 | - | -€801 | |
| Gross operating margin | 9900 | -€16,735 | - | +€16,735 | |
| Operating profit (loss) | 9901 | -€17,535 | - | +€17,535 | |
| Financial income | 75/76B | - | €29,865 | +€29,865 | |
| Recurring financial income | 75 | - | €29,865 | +€29,865 | |
| Financial charges | 65/66B | €3,285 | - | -€3,285 | |
| Recurring financial charges | 65 | €3,285 | - | -€3,285 | |
| Profit (loss) for the period before taxes | 9903 | -€20,821 | €29,865 | +€50,686 | |
| Profit (loss) for the period | 9904 | -€20,821 | €29,865 | +€50,686 | |
| Profit (loss) for the period to be appropriated | 9905 | -€20,821 | €29,865 | +€50,686 |
Source: filed annual accounts (NBB), fiscal years ended 31 December 2022 and 31 December 2023. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 6 October 2026 via checked.be.