VMT INVEST: what changed
What changed
VMT INVEST
NACE 47.811, Retail sale of cars and light vans (up to 3.5 tonnes)
filed annual accounts (NBB)
Net result for the year
€3,875
2024 · €4,102-€227
Equity
€239,646
2024 · €235,771+€3,875
Cash
€1,341
2024 · €9,361-€8,020
Balance sheet total
€959,906
2024 · €989,657-€29,751
Largest movements
Assets
- Stocks and contracts +€53,233
up €53,233 (+119%), from €44,750 to €97,983
- Receivables within one year -€47,995
down €47,995 (-20.2%), from €237,185 to €189,190
of which Other amounts receivable: -€42,227
- Tangible fixed assets -€25,379
down €25,379 (-3.6%), from €696,347 to €670,968
of which Land and buildings: -€21,773
Equity and liabilities
- Other debts -€186,627
down €186,627 (-95.2%), from €196,125 to €9,499
- Debts after one year +€169,900
up €169,900 (+34.6%), from €490,662 to €660,562
of which Other amounts payable: +€200,000
- Trade debts -€25,712
down €25,712 (-81.1%), from €31,689 to €5,978
Income statement
- Gross operating margin +€5,754
up €5,754 (+13.0%), from €44,311 to €50,065
- Depreciation +€4,328
up €4,328 (+19.0%), from €22,813 to €27,141
- Taxes +€1,343
new in 2025: €1,343
Change in the result, 2024 to 2025
For each income-statement line you see the change as its effect on the result. Higher costs lower the result, higher income raises it.
Result 2024
€4,102
Gross operating margin
+€5,754
Depreciation
-€4,328
Other operating charges
-€478
Financial income
-€0
Financial charges
+€168
Taxes
-€1,343
Result 2025
€3,875
raises the resultlowers the result
Derived cash bridge
The bridge is derived from the 2024 and 2025 balance sheets and the 2025 result. There is no filed cash-flow statement. You see where the money came from and where it went.
From operations
-€178,576
Investment
-€1,762
Financing
+€172,318
Cash 2024
€9,361
From operations (derived)
-€178,576
Net result for the year
+€3,875
Depreciation
+€27,141
Stocks and contracts
-€53,233
Receivables within one year
+€47,995
Deferred charges and accrued income
+€1,591
Trade debts
-€25,712
Tax, wage and social debts
+€6,394
Other debts
-€186,627
Investment (derived)
-€1,762
Investment in fixed assets (net)
-€1,762
Financing
+€172,318
Debts after one year
+€169,900
Current portion of long-term debt
+€2,418
Cash 2025
€1,341
brings cash intakes cash out
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €989,657 | €959,906 | -€29,751 | -3.0% |
| Fixed assets | 21/28 | €696,347 | €670,968 | -€25,379 | -3.6% |
| Tangible fixed assets | 22/27 | €696,347 | €670,968 | -€25,379 | -3.6% |
| Land and buildings | 22 | €670,310 | €648,537 | -€21,773 | -3.2% |
| Plant, machinery and equipment | 23 | €22,221 | €19,984 | -€2,238 | -10.1% |
| Furniture and vehicles | 24 | €3,816 | €2,447 | -€1,369 | -35.9% |
| Financial fixed assets | 28 | - | €0 | = | |
| Current assets | 29/58 | €293,310 | €288,938 | -€4,373 | -1.5% |
| Stocks and contracts in progress | 3 | €44,750 | €97,983 | +€53,233 | +119% |
| Stocks | 30/36 | €44,750 | €97,983 | +€53,233 | +119% |
| Amounts receivable within one year | 40/41 | €237,185 | €189,190 | -€47,995 | -20.2% |
| Trade receivables | 40 | €29,839 | €24,071 | -€5,768 | -19.3% |
| Other amounts receivable | 41 | €207,346 | €165,119 | -€42,227 | -20.4% |
| Cash at bank and in hand | 54/58 | €9,361 | €1,341 | -€8,020 | -85.7% |
| Deferred charges and accrued income | 490/1 | €2,014 | €423 | -€1,591 | -79.0% |
| Total equity and liabilities | 10/49 | €989,657 | €959,906 | -€29,751 | -3.0% |
| Equity | 10/15 | €235,771 | €239,646 | +€3,875 | +1.6% |
| Contributions | 10/11 | €2,500 | €2,500 | = | 0.0% |
| Reserves | 13 | €233,271 | €237,146 | +€3,875 | +1.7% |
| Distributable reserves | 133 | €233,271 | €237,146 | +€3,875 | +1.7% |
| Amounts payable | 17/49 | €753,886 | €720,260 | -€33,626 | -4.5% |
| Amounts payable after more than one year | 17 | €490,662 | €660,562 | +€169,900 | +34.6% |
| Financial debts | 170/4 | €490,662 | €460,562 | -€30,100 | -6.1% |
| Other amounts payable | 178/9 | - | €200,000 | +€200,000 | |
| Amounts payable within one year | 42/48 | €263,225 | €59,698 | -€203,527 | -77.3% |
| Current portion of amounts payable after more than one year | 42 | €29,329 | €31,747 | +€2,418 | +8.2% |
| Trade debts | 44 | €31,689 | €5,978 | -€25,712 | -81.1% |
| Suppliers | 440/4 | €31,689 | €5,978 | -€25,712 | -81.1% |
| Taxes, remuneration and social security | 45 | €6,081 | €12,475 | +€6,394 | +105% |
| Taxes | 450/3 | €6,081 | €12,475 | +€6,394 | +105% |
| Other amounts payable | 47/48 | €196,125 | €9,499 | -€186,627 | -95.2% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €22,813 | €27,141 | +€4,328 | +19.0% |
| Other operating charges | 640/8 | €2,654 | €3,132 | +€478 | +18.0% |
| Gross operating margin | 9900 | €44,311 | €50,065 | +€5,754 | +13.0% |
| Operating profit (loss) | 9901 | €18,844 | €19,793 | +€949 | +5.0% |
| Financial income | 75/76B | €0 | - | -€0 | |
| Recurring financial income | 75 | €0 | - | -€0 | |
| Financial charges | 65/66B | €14,743 | €14,575 | -€168 | -1.1% |
| Recurring financial charges | 65 | €14,743 | €14,575 | -€168 | -1.1% |
| Profit (loss) for the period before taxes | 9903 | €4,102 | €5,218 | +€1,116 | +27.2% |
| Income taxes | 67/77 | - | €1,343 | +€1,343 | |
| Profit (loss) for the period | 9904 | €4,102 | €3,875 | -€227 | -5.5% |
| Profit (loss) for the period to be appropriated | 9905 | €4,102 | €3,875 | -€227 | -5.5% |
Next steps
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Calculation and sources
Source: filed annual accounts (NBB), financial years ended 31 December 2024 and 31 December 2025. Green is a favourable move for that line, red an unfavourable one. Prepared on 3 November 2026 via checked.be.