VOBIMO: 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.
VOBIMO
Largest movements
- Cash +€53,414
up €53,414 (+55.1%), from €97,009 to €150,423
mainly Accrued charges and deferred income (+€33,792) and Net result for the year (+€18,877)
- Tangible fixed assets +€9,917
new in 2025: €9,917
- Accrued charges and deferred income +€33,792
up €33,792 (+275.5%), from €12,267 to €46,059
- Profit (loss) carried forward +€18,877
up €18,877 (+173.4%), from €10,884 to €29,761
- Trade debts +€4,382
up €4,382 (+12.9%), from €34,056 to €38,438
- Other debts +€4,298
up €4,298 (+7.3%), from €58,950 to €63,247
- Tax, wage and social debts +€2,555
up €2,555 (+21.9%), from €11,671 to €14,227
- Gross operating margin +€7,356
up €7,356 (+36.6%), from €20,085 to €27,441
- Depreciation -€3,072
no longer reported in 2025 (was €3,072)
- Taxes +€2,538
up €2,538 (+51.7%), from €4,909 to €7,447
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 | €189,801 | €253,705 | +€63,904 | +33.7% |
| Fixed assets | 21/28 | - | €9,917 | +€9,917 | |
| Tangible fixed assets | 22/27 | - | €9,917 | +€9,917 | |
| Furniture and vehicles | 24 | - | €9,917 | +€9,917 | |
| Current assets | 29/58 | €189,801 | €243,788 | +€53,987 | +28.4% |
| Amounts receivable within one year | 40/41 | €75,362 | €77,437 | +€2,075 | +2.8% |
| Trade receivables | 40 | €15,912 | €17,380 | +€1,468 | +9.2% |
| Other amounts receivable | 41 | €59,450 | €60,057 | +€607 | +1.0% |
| Cash at bank and in hand | 54/58 | €97,009 | €150,423 | +€53,414 | +55.1% |
| Deferred charges and accrued income | 490/1 | €17,430 | €15,928 | -€1,502 | -8.6% |
| Total equity and liabilities | 10/49 | €189,801 | €253,705 | +€63,904 | +33.7% |
| Equity | 10/15 | €72,858 | €91,735 | +€18,877 | +25.9% |
| Contributions | 10/11 | €61,973 | €61,973 | = | 0.0% |
| Profit (loss) carried forward | 14 | €10,884 | €29,761 | +€18,877 | +173.4% |
| Amounts payable | 17/49 | €116,943 | €161,970 | +€45,027 | +38.5% |
| Amounts payable within one year | 42/48 | €104,676 | €115,911 | +€11,235 | +10.7% |
| Trade debts | 44 | €34,056 | €38,438 | +€4,382 | +12.9% |
| Suppliers | 440/4 | €34,056 | €38,438 | +€4,382 | +12.9% |
| Taxes, remuneration and social security | 45 | €11,671 | €14,227 | +€2,555 | +21.9% |
| Taxes | 450/3 | €11,671 | €14,227 | +€2,555 | +21.9% |
| Other amounts payable | 47/48 | €58,950 | €63,247 | +€4,298 | +7.3% |
| Accrued charges and deferred income | 492/3 | €12,267 | €46,059 | +€33,792 | +275.5% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €3,072 | - | -€3,072 | |
| Other operating charges | 640/8 | €861 | €904 | +€43 | +5.0% |
| Non-recurring operating charges | 66A | €121 | €63 | -€58 | -47.6% |
| Gross operating margin | 9900 | €20,085 | €27,441 | +€7,356 | +36.6% |
| Operating profit (loss) | 9901 | €16,032 | €26,474 | +€10,442 | +65.1% |
| Financial charges | 65/66B | €180 | €150 | -€30 | -16.7% |
| Recurring financial charges | 65 | €180 | €150 | -€30 | -16.7% |
| Profit (loss) for the period before taxes | 9903 | €15,852 | €26,324 | +€10,472 | +66.1% |
| Income taxes | 67/77 | €4,909 | €7,447 | +€2,538 | +51.7% |
| Profit (loss) for the period | 9904 | €10,943 | €18,877 | +€7,934 | +72.5% |
| Profit (loss) for the period to be appropriated | 9905 | €10,943 | €18,877 | +€7,934 | +72.5% |
Source: filed annual accounts (NBB), fiscal years ended 31 December 2024 and 31 December 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 8 October 2026 via checked.be.