LA VITA: 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.
LA VITA
Largest movements
- Receivables within one year -€8,619
down €8,619 (-34.5%), from €24,974 to €16,355
of which Trade receivables: -€5,037
- Cash +€5,867
up €5,867 (+13.8%), from €42,636 to €48,504
mainly Net result for the year (+€24,467) and Receivables within one year (+€8,619)
- Stocks and contracts +€1,500
up €1,500 (+17.6%), from €8,500 to €10,000
- Tangible fixed assets -€1,067
down €1,067 (-57.3%), from €1,862 to €795
- Profit (loss) carried forward +€24,467
up €24,467 (+88.3%), from -€27,716 to -€3,249
- Tax, wage and social debts -€13,550
down €13,550 (-29.0%), from €46,652 to €33,103
of which Taxes: -€28,970
- Trade debts -€10,997
down €10,997 (-24.4%), from €45,163 to €34,165
- Debts after one year -€7,950
no longer reported in 2025 (was €7,950)
- Other debts +€5,712
up €5,712 (+189%), from €3,023 to €8,735
- Turnover +€36,963
up €36,963 (+8.5%), from €432,409 to €469,372
- Gross operating margin +€34,662
up €34,662 (+22.1%), from €156,952 to €191,614
- Purchases and services +€6,427
up €6,427 (+2.3%), from €275,456 to €281,883
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 | €81,072 | €78,753 | -€2,318 | -2.9% |
| Fixed assets | 21/28 | €4,962 | €3,895 | -€1,067 | -21.5% |
| Tangible fixed assets | 22/27 | €1,862 | €795 | -€1,067 | -57.3% |
| Furniture and vehicles | 24 | €1,862 | €795 | -€1,067 | -57.3% |
| Financial fixed assets | 28 | €3,100 | €3,100 | = | 0.0% |
| Current assets | 29/58 | €76,110 | €74,858 | -€1,252 | -1.6% |
| Stocks and contracts in progress | 3 | €8,500 | €10,000 | +€1,500 | +17.6% |
| Stocks | 30/36 | €8,500 | €10,000 | +€1,500 | +17.6% |
| Amounts receivable within one year | 40/41 | €24,974 | €16,355 | -€8,619 | -34.5% |
| Trade receivables | 40 | €20,583 | €15,546 | -€5,037 | -24.5% |
| Other amounts receivable | 41 | €4,391 | €809 | -€3,582 | -81.6% |
| Cash at bank and in hand | 54/58 | €42,636 | €48,504 | +€5,867 | +13.8% |
| Total equity and liabilities | 10/49 | €81,072 | €78,753 | -€2,318 | -2.9% |
| Equity | 10/15 | -€21,716 | €2,751 | +€24,467 | |
| Contributions | 10/11 | €6,000 | €6,000 | = | 0.0% |
| Contributions outside capital | 11 | €6,000 | €6,000 | = | 0.0% |
| Other | 1109/19 | €6,000 | €6,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€27,716 | -€3,249 | +€24,467 | +88.3% |
| Amounts payable | 17/49 | €102,788 | €76,003 | -€26,785 | -26.1% |
| Amounts payable after more than one year | 17 | €7,950 | - | -€7,950 | |
| Financial debts | 170/4 | €7,950 | - | -€7,950 | |
| Amounts payable within one year | 42/48 | €94,838 | €76,003 | -€18,835 | -19.9% |
| Trade debts | 44 | €45,163 | €34,165 | -€10,997 | -24.4% |
| Suppliers | 440/4 | €45,163 | €34,165 | -€10,997 | -24.4% |
| Taxes, remuneration and social security | 45 | €46,652 | €33,103 | -€13,550 | -29.0% |
| Taxes | 450/3 | €46,652 | €17,683 | -€28,970 | -62.1% |
| Remuneration and social security | 454/9 | - | €15,420 | +€15,420 | |
| Other amounts payable | 47/48 | €3,023 | €8,735 | +€5,712 | +189% |
| Turnover | 70 | €432,409 | €469,372 | +€36,963 | +8.5% |
| Goods, raw materials, services and sundry goods | 60/61 | €275,456 | €281,883 | +€6,427 | +2.3% |
| Remuneration, social security and pensions | 62 | €159,611 | €158,995 | -€616 | -0.4% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €5,143 | €1,067 | -€4,077 | -79.3% |
| Other operating charges | 640/8 | €6,864 | €3,860 | -€3,004 | -43.8% |
| Gross operating margin | 9900 | €156,952 | €191,614 | +€34,662 | +22.1% |
| Operating profit (loss) | 9901 | -€14,666 | €27,693 | +€42,359 | |
| Financial charges | 65/66B | €3,597 | €3,226 | -€371 | -10.3% |
| Recurring financial charges | 65 | €3,597 | €3,226 | -€371 | -10.3% |
| Profit (loss) for the period before taxes | 9903 | -€18,263 | €24,467 | +€42,730 | |
| Profit (loss) for the period | 9904 | -€18,263 | €24,467 | +€42,730 | |
| Profit (loss) for the period to be appropriated | 9905 | -€18,263 | €24,467 | +€42,730 |
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 22 October 2026 via checked.be.