Olympus VG-110 has a
12.0MP 1/2.3-inch (6.17 x 4.55 mm ) sized CCD sensor and features TruePic III processor. On the other hand, Fujifilm XP130 has a
16.0MP 1/2.3 (6.17 x 4.55 mm ) sized BSI-CMOS sensor .
Below you can see the VG-110 and XP130 sensor size comparison.
Olympus VG-110 and Fujifilm XP130 have the same sensor sizes so they will provide same level of control over the depth of field when used with same focal length and aperture. On the other hand, since Olympus VG-110 has 35% larger pixel area compared to Fujifilm XP130, it has potential to collect more light on pixel level hence have less noise in low light / High ISO images.