VYBO: 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.
VYBO
Largest movements
- Tangible fixed assets -€30,560
down €30,560 (-7.0%), from €435,760 to €405,200
- Profit (loss) carried forward -€21,335
down €21,335 (-399.5%), from -€5,340 to -€26,675
- Revaluation surpluses -€16,000
down €16,000 (-6.0%), from €267,000 to €251,000
- Gross operating margin -€35,338
down €35,338, from €34,017 to -€1,321
- Other operating charges +€831
up €831 (+18.1%), from €4,596 to €5,428
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 | €635,976 | €604,793 | -€31,183 | -4.9% |
| Fixed assets | 21/28 | €435,760 | €405,200 | -€30,560 | -7.0% |
| Tangible fixed assets | 22/27 | €435,760 | €405,200 | -€30,560 | -7.0% |
| Land and buildings | 22 | €435,760 | €405,200 | -€30,560 | -7.0% |
| Current assets | 29/58 | €200,216 | €199,593 | -€623 | -0.3% |
| Amounts receivable within one year | 40/41 | €200,201 | €199,585 | -€617 | -0.3% |
| Trade receivables | 40 | €26,489 | €26,489 | = | 0.0% |
| Other amounts receivable | 41 | €173,712 | €173,095 | -€617 | -0.4% |
| Cash at bank and in hand | 54/58 | €15 | €8 | -€6 | -42.0% |
| Total equity and liabilities | 10/49 | €635,976 | €604,793 | -€31,183 | -4.9% |
| Equity | 10/15 | €282,120 | €244,785 | -€37,335 | -13.2% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Revaluation surpluses | 12 | €267,000 | €251,000 | -€16,000 | -6.0% |
| Reserves | 13 | €1,860 | €1,860 | = | 0.0% |
| Non-distributable reserves | 130/1 | €1,860 | €1,860 | = | 0.0% |
| Reserves not available under the articles | 1311 | €1,860 | €1,860 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€5,340 | -€26,675 | -€21,335 | -399.5% |
| Amounts payable | 17/49 | €353,856 | €360,008 | +€6,152 | +1.7% |
| Amounts payable after more than one year | 17 | €325,000 | €325,000 | = | 0.0% |
| Financial debts | 170/4 | €325,000 | €325,000 | = | 0.0% |
| Amounts payable within one year | 42/48 | €28,856 | €35,008 | +€6,152 | +21.3% |
| Trade debts | 44 | €23,490 | €28,242 | +€4,752 | +20.2% |
| Suppliers | 440/4 | €23,490 | €28,242 | +€4,752 | +20.2% |
| Other amounts payable | 47/48 | €5,366 | €6,766 | +€1,400 | +26.1% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €30,560 | €30,560 | = | 0.0% |
| Other operating charges | 640/8 | €4,596 | €5,428 | +€831 | +18.1% |
| Gross operating margin | 9900 | €34,017 | -€1,321 | -€35,338 | |
| Operating profit (loss) | 9901 | -€1,139 | -€37,309 | -€36,169 | -3174.5% |
| Financial income | 75/76B | - | €0 | +€0 | |
| Recurring financial income | 75 | - | €0 | +€0 | |
| Financial charges | 65/66B | €207 | €26 | -€181 | -87.4% |
| Recurring financial charges | 65 | €207 | €26 | -€181 | -87.4% |
| Profit (loss) for the period before taxes | 9903 | -€1,346 | -€37,335 | -€35,989 | -2673.5% |
| Income taxes | 67/77 | - | €0 | +€0 | |
| Profit (loss) for the period | 9904 | -€1,346 | -€37,335 | -€35,989 | -2673.5% |
| Profit (loss) for the period to be appropriated | 9905 | -€1,346 | -€37,335 | -€35,989 | -2673.5% |
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 3 October 2026 via checked.be.