VIBI: 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.
VIBI
Largest movements
- Receivables within one year +€23,232
up €23,232 (+1,716%), from €1,353 to €24,585
of which Other amounts receivable: +€14,961
- Cash +€11,591
up €11,591 (+79.6%), from €14,566 to €26,156
mainly Other debts (+€64,820) and Net result for the year (+€63,821)
- Tangible fixed assets -€2,489
down €2,489 (-24.5%), from €10,148 to €7,659
of which Furniture and vehicles: -€1,434
- Other debts +€64,820
up €64,820 (+11,714%), from €553 to €65,374
- Profit (loss) carried forward -€49,897
down €49,897 (-67.7%), from €73,718 to €23,821
- Tax, wage and social debts +€8,697
up €8,697 (+73.9%), from €11,772 to €20,469
- Trade debts +€8,159
up €8,159 (+858%), from €951 to €9,110
- Gross operating margin -€59,416
down €59,416 (-41.6%), from €142,685 to €83,269
- Taxes -€15,146
down €15,146 (-47.8%), from €31,672 to €16,525
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 | €91,994 | €123,774 | +€31,780 | +34.5% |
| Fixed assets | 21/28 | €11,038 | €8,549 | -€2,489 | -22.5% |
| Intangible fixed assets | 21 | €890 | €890 | = | 0.0% |
| Tangible fixed assets | 22/27 | €10,148 | €7,659 | -€2,489 | -24.5% |
| Furniture and vehicles | 24 | €3,408 | €1,974 | -€1,434 | -42.1% |
| Other tangible fixed assets | 26 | €6,740 | €5,686 | -€1,054 | -15.6% |
| Current assets | 29/58 | €80,956 | €115,225 | +€34,269 | +42.3% |
| Amounts receivable within one year | 40/41 | €1,353 | €24,585 | +€23,232 | +1,716% |
| Trade receivables | 40 | €840 | €9,110 | +€8,271 | +985% |
| Other amounts receivable | 41 | €514 | €15,475 | +€14,961 | +2,911% |
| Current investments | 50/53 | €64,484 | €64,484 | = | 0.0% |
| Cash at bank and in hand | 54/58 | €14,566 | €26,156 | +€11,591 | +79.6% |
| Deferred charges and accrued income | 490/1 | €553 | - | -€553 | |
| Total equity and liabilities | 10/49 | €91,994 | €123,774 | +€31,780 | +34.5% |
| Equity | 10/15 | €78,718 | €28,821 | -€49,897 | -63.4% |
| Contributions | 10/11 | €5,000 | €5,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €73,718 | €23,821 | -€49,897 | -67.7% |
| Amounts payable | 17/49 | €13,276 | €94,953 | +€81,677 | +615% |
| Amounts payable within one year | 42/48 | €13,276 | €94,953 | +€81,677 | +615% |
| Trade debts | 44 | €951 | €9,110 | +€8,159 | +858% |
| Suppliers | 440/4 | €951 | €9,110 | +€8,159 | +858% |
| Taxes, remuneration and social security | 45 | €11,772 | €20,469 | +€8,697 | +73.9% |
| Taxes | 450/3 | €11,772 | €20,469 | +€8,697 | +73.9% |
| Other amounts payable | 47/48 | €553 | €65,374 | +€64,820 | +11,714% |
| Non-recurring operating income | 76A | €151 | - | -€151 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €2,362 | €2,489 | +€126 | +5.4% |
| Other operating charges | 640/8 | €860 | €480 | -€380 | -44.2% |
| Gross operating margin | 9900 | €142,685 | €83,269 | -€59,416 | -41.6% |
| Operating profit (loss) | 9901 | €139,463 | €80,301 | -€59,163 | -42.4% |
| Financial income | 75/76B | - | €46 | +€46 | |
| Recurring financial income | 75 | - | €46 | +€46 | |
| Financial charges | 65/66B | €74 | - | -€74 | |
| Recurring financial charges | 65 | €74 | - | -€74 | |
| Profit (loss) for the period before taxes | 9903 | €139,390 | €80,347 | -€59,043 | -42.4% |
| Income taxes | 67/77 | €31,672 | €16,525 | -€15,146 | -47.8% |
| Profit (loss) for the period | 9904 | €107,718 | €63,821 | -€43,897 | -40.8% |
| Profit (loss) for the period to be appropriated | 9905 | €107,718 | €63,821 | -€43,897 | -40.8% |
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 27 October 2026 via checked.be.