vima: what changed
What changed
vima
NACE 46.220, Wholesale trade
filed annual accounts (NBB)
Net result for the year
-€39,403
2024 · €16,316-€55,718
Equity
€10,420
2024 · €49,823-€39,403
Cash
€5,977
2024 · €4,503+€1,474
Balance sheet total
€287,674
2024 · €354,007-€66,333
Largest movements
Assets
- Receivables within one year -€103,061
down €103,061 (-43.0%), from €239,655 to €136,594
of which Other amounts receivable: -€139,496
- Tangible fixed assets +€40,188
up €40,188 (+38.7%), from €103,806 to €143,994
of which Plant, machinery and equipment: +€30,958
Equity and liabilities
- Short-term financial debts -€100,000
down €100,000 (-100%), from €100,000 to €0
- Debts after one year +€69,149
up €69,149 (+435%), from €15,910 to €85,059
- Profit (loss) carried forward -€39,403
down €39,403 (-266%), from -€14,823 to -€54,225
- Trade debts -€34,260
down €34,260 (-25.1%), from €136,576 to €102,317
- Current portion of long-term debt +€28,632
up €28,632 (+55.8%), from €51,355 to €79,987
Income statement
- Gross operating margin -€48,512
down €48,512 (-85.8%), from €56,524 to €8,012
- Depreciation +€5,767
up €5,767 (+18.7%), from €30,832 to €36,599
- Financial charges +€1,563
up €1,563 (+19.1%), from €8,197 to €9,760
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
€16,316
Gross operating margin
-€48,512
Staff costs
+€157
Depreciation
-€5,767
Other operating charges
+€25
Financial income
-€92
Financial charges
-€1,563
Taxes
+€33
Result 2025
-€39,403
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
+€77,720
Investment
-€74,026
Financing
-€2,219
Cash 2024
€4,503
From operations (derived)
+€77,720
Net result for the year
-€39,403
Depreciation
+€36,599
Receivables within one year
+€103,061
Deferred charges and accrued income
+€2,173
Trade debts
-€34,260
Smaller working-capital items
-€11
Other debts
+€9,561
Investment (derived)
-€74,026
Investment in fixed assets (net)
-€74,026
Financing
-€2,219
Debts after one year
+€69,149
Current portion of long-term debt
+€28,632
Short-term financial debts
-€100,000
Cash 2025
€5,977
brings cash intakes cash out
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €354,007 | €287,674 | -€66,333 | -18.7% |
| Fixed assets | 21/28 | €106,868 | €144,294 | +€37,427 | +35.0% |
| Intangible fixed assets | 21 | €2,762 | €0 | -€2,762 | -100% |
| Tangible fixed assets | 22/27 | €103,806 | €143,994 | +€40,188 | +38.7% |
| Land and buildings | 22 | €54,021 | €75,603 | +€21,582 | +40.0% |
| Plant, machinery and equipment | 23 | €17,742 | €48,701 | +€30,958 | +174% |
| Furniture and vehicles | 24 | €32,043 | €19,691 | -€12,351 | -38.5% |
| Financial fixed assets | 28 | €300 | €300 | = | 0.0% |
| Current assets | 29/58 | €247,139 | €143,380 | -€103,759 | -42.0% |
| Stocks and contracts in progress | 3 | €0 | - | = | |
| Stocks | 30/36 | €0 | - | = | |
| Amounts receivable within one year | 40/41 | €239,655 | €136,594 | -€103,061 | -43.0% |
| Trade receivables | 40 | €74,620 | €111,055 | +€36,435 | +48.8% |
| Other amounts receivable | 41 | €165,034 | €25,539 | -€139,496 | -84.5% |
| Cash at bank and in hand | 54/58 | €4,503 | €5,977 | +€1,474 | +32.7% |
| Deferred charges and accrued income | 490/1 | €2,982 | €810 | -€2,173 | -72.9% |
| Total equity and liabilities | 10/49 | €354,007 | €287,674 | -€66,333 | -18.7% |
| Equity | 10/15 | €49,823 | €10,420 | -€39,403 | -79.1% |
| Contributions | 10/11 | €6,200 | €6,200 | = | 0.0% |
| Reserves | 13 | €58,445 | €58,445 | = | 0.0% |
| Distributable reserves | 133 | €58,445 | €58,445 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€14,823 | -€54,225 | -€39,403 | -266% |
| Amounts payable | 17/49 | €304,184 | €277,254 | -€26,930 | -8.9% |
| Amounts payable after more than one year | 17 | €15,910 | €85,059 | +€69,149 | +435% |
| Financial debts | 170/4 | €15,910 | €85,059 | +€69,149 | +435% |
| Amounts payable within one year | 42/48 | €288,131 | €192,180 | -€95,951 | -33.3% |
| Current portion of amounts payable after more than one year | 42 | €51,355 | €79,987 | +€28,632 | +55.8% |
| Financial debts | 43 | €100,000 | €0 | -€100,000 | -100% |
| Credit institutions | 430/8 | €100,000 | €0 | -€100,000 | -100% |
| Trade debts | 44 | €136,576 | €102,317 | -€34,260 | -25.1% |
| Suppliers | 440/4 | €136,576 | €102,317 | -€34,260 | -25.1% |
| Taxes, remuneration and social security | 45 | €200 | €315 | +€116 | +58.1% |
| Taxes | 450/3 | €200 | €315 | +€116 | +58.1% |
| Other amounts payable | 47/48 | €0 | €9,561 | +€9,561 | |
| Accrued charges and deferred income | 492/3 | €143 | €16 | -€127 | -89.0% |
| Remuneration, social security and pensions | 62 | €157 | €0 | -€157 | -100% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €30,832 | €36,599 | +€5,767 | +18.7% |
| Other operating charges | 640/8 | €952 | €926 | -€25 | -2.7% |
| Gross operating margin | 9900 | €56,524 | €8,012 | -€48,512 | -85.8% |
| Operating profit (loss) | 9901 | €24,583 | -€29,514 | -€54,097 | |
| Financial income | 75/76B | €104 | €12 | -€92 | -88.6% |
| Recurring financial income | 75 | €104 | €12 | -€92 | -88.6% |
| Financial charges | 65/66B | €8,197 | €9,760 | +€1,563 | +19.1% |
| Recurring financial charges | 65 | €8,197 | €9,760 | +€1,563 | +19.1% |
| Profit (loss) for the period before taxes | 9903 | €16,490 | -€39,262 | -€55,752 | |
| Income taxes | 67/77 | €174 | €141 | -€33 | -19.2% |
| Profit (loss) for the period | 9904 | €16,316 | -€39,403 | -€55,718 | |
| Profit (loss) for the period to be appropriated | 9905 | €16,316 | -€39,403 | -€55,718 |
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.