VYBOSS: what changed
Two financial 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.
VYBOSS
Largest movements
- Receivables within one year -€755,638
down €755,638 (-69.6%), from €1.1m to €330,020
of which Other amounts receivable: -€929,842
- Financial fixed assets -€669,000
down €669,000 (-6.7%), from €10.0m to €9.3m
- Debts after one year -€2.5m
down €2.5m (-58.3%), from €4.4m to €1.8m
- Other debts +€2.1m
up €2.1m (+676%), from €303,691 to €2.4m
- Profit (loss) carried forward -€1.7m
new in 2025: -€1.7m
- Contributions +€1.5m
up €1.5m (+27.3%), from €5.5m to €7.0m
- Current portion of long-term debt -€390,494
down €390,494 (-100%), from €390,494 to €0
- Financial charges +€1.6m
up €1.6m (+585%), from €266,364 to €1.8m
of which Financial charges: +€889,336
- Gross operating margin -€98,236
down €98,236, from €69,249 to -€28,988
- Financial income -€44,255
down €44,255 (-100%), from €44,255 to €0
- Other operating charges +€42,650
new in 2025: €42,650
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.
Derived cash bridge
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 | €11,133,733 | €9,662,420 | -€1.5m | -13.2% |
| Fixed assets | 21/28 | €9,996,714 | €9,326,486 | -€670,228 | -6.7% |
| Intangible fixed assets | 21 | €5,214 | €3,986 | -€1,228 | -23.6% |
| Financial fixed assets | 28 | €9,991,500 | €9,322,500 | -€669,000 | -6.7% |
| Current assets | 29/58 | €1,137,019 | €335,934 | -€801,085 | -70.5% |
| Amounts receivable within one year | 40/41 | €1,085,658 | €330,020 | -€755,638 | -69.6% |
| Trade receivables | 40 | €91,664 | €265,868 | +€174,204 | +190% |
| Other amounts receivable | 41 | €993,994 | €64,152 | -€929,842 | -93.5% |
| Cash at bank and in hand | 54/58 | €50,893 | €5,423 | -€45,470 | -89.3% |
| Deferred charges and accrued income | 490/1 | €468 | €491 | +€23 | +5.0% |
| Total equity and liabilities | 10/49 | €11,133,733 | €9,662,420 | -€1.5m | -13.2% |
| Equity | 10/15 | €5,716,263 | €5,318,697 | -€397,566 | -7.0% |
| Contributions | 10/11 | €5,500,000 | €7,000,000 | +€1.5m | +27.3% |
| Capital | 10 | €5,500,000 | €7,000,000 | +€1.5m | +27.3% |
| Issued capital | 100 | €5,500,000 | €7,000,000 | +€1.5m | +27.3% |
| Reserves | 13 | €216,263 | €40,000 | -€176,263 | -81.5% |
| Non-distributable reserves | 130/1 | €40,000 | €40,000 | = | 0.0% |
| Legal reserve | 130 | €40,000 | €40,000 | = | 0.0% |
| Distributable reserves | 133 | €176,263 | €0 | -€176,263 | -100% |
| Profit (loss) carried forward | 14 | - | -€1,721,303 | -€1.7m | |
| Amounts payable | 17/49 | €5,417,470 | €4,343,723 | -€1.1m | -19.8% |
| Amounts payable after more than one year | 17 | €4,359,614 | €1,819,883 | -€2.5m | -58.3% |
| Financial debts | 170/4 | €4,359,614 | €1,819,883 | -€2.5m | -58.3% |
| Amounts payable within one year | 42/48 | €867,189 | €2,400,257 | +€1.5m | +177% |
| Current portion of amounts payable after more than one year | 42 | €390,494 | €0 | -€390,494 | -100% |
| Trade debts | 44 | €173,004 | €42,439 | -€130,565 | -75.5% |
| Suppliers | 440/4 | €173,004 | €42,439 | -€130,565 | -75.5% |
| Other amounts payable | 47/48 | €303,691 | €2,357,818 | +€2.1m | +676% |
| Accrued charges and deferred income | 492/3 | €190,667 | €123,583 | -€67,083 | -35.2% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €926 | €1,228 | +€302 | +32.6% |
| Other operating charges | 640/8 | - | €42,650 | +€42,650 | |
| Gross operating margin | 9900 | €69,249 | -€28,988 | -€98,236 | |
| Operating profit (loss) | 9901 | €68,323 | -€72,866 | -€141,189 | |
| Financial income | 75/76B | €44,255 | €0 | -€44,255 | -100% |
| Recurring financial income | 75 | €44,255 | €0 | -€44,255 | -100% |
| Financial charges | 65/66B | €266,364 | €1,824,700 | +€1.6m | +585% |
| Recurring financial charges | 65 | €266,364 | €1,155,700 | +€889,336 | +334% |
| Non-recurring financial charges | 66B | - | €669,000 | +€669,000 | |
| Profit (loss) for the period before taxes | 9903 | -€153,787 | -€1,897,566 | -€1.7m | -1,134% |
| Profit (loss) for the period | 9904 | -€153,787 | -€1,897,566 | -€1.7m | -1,134% |
| Profit (loss) for the period to be appropriated | 9905 | -€153,787 | -€1,897,566 | -€1.7m | -1,134% |
Source: filed annual accounts (NBB), financial years ended 31 December 2024 and 31 December 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 19 October 2026 via checked.be.