LA VITE: what changed
Two fiscal 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 VITE
Largest movements
- Cash -€133,511
down €133,511 (-62.4%), from €213,930 to €80,419
mainly Contributions, distributions and other (-€104,359) and Current investments (-€100,000)
- Current investments +€100,000
new in 2025: €100,000
- Receivables within one year +€62,939
up €62,939 (+82.6%), from €76,183 to €139,122
of which Trade receivables: +€69,000
- Other debts +€27,256
up €27,256 (+16.2%), from €167,943 to €195,199
- Trade debts +€7,122
up €7,122 (+91.7%), from €7,770 to €14,892
- Gross operating margin -€6,242
down €6,242 (-4.3%), from €144,060 to €137,818
- Financial income +€3,850
new in 2025: €3,850
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.
Cash bridge derived
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 | €291,199 | €323,082 | +€31,883 | +10.9% |
| Fixed assets | 21/28 | €95 | €917 | +€823 | +866.8% |
| Tangible fixed assets | 22/27 | €95 | €917 | +€823 | +866.8% |
| Plant, machinery and equipment | 23 | €95 | €917 | +€823 | +866.8% |
| Current assets | 29/58 | €291,104 | €322,164 | +€31,061 | +10.7% |
| Amounts receivable within one year | 40/41 | €76,183 | €139,122 | +€62,939 | +82.6% |
| Trade receivables | 40 | €70,122 | €139,122 | +€69,000 | +98.4% |
| Other amounts receivable | 41 | €6,061 | - | -€6,061 | |
| Current investments | 50/53 | - | €100,000 | +€100,000 | |
| Cash at bank and in hand | 54/58 | €213,930 | €80,419 | -€133,511 | -62.4% |
| Deferred charges and accrued income | 490/1 | €990 | €2,624 | +€1,633 | +164.9% |
| Total equity and liabilities | 10/49 | €291,199 | €323,082 | +€31,883 | +10.9% |
| Equity | 10/15 | €106,959 | €104,880 | -€2,079 | -1.9% |
| Contributions | 10/11 | €2,600 | €2,600 | = | 0.0% |
| Reserves | 13 | €104,359 | €102,280 | -€2,079 | -2.0% |
| Distributable reserves | 133 | €104,359 | €102,280 | -€2,079 | -2.0% |
| Amounts payable | 17/49 | €184,239 | €218,202 | +€33,962 | +18.4% |
| Amounts payable within one year | 42/48 | €184,239 | €218,202 | +€33,962 | +18.4% |
| Trade debts | 44 | €7,770 | €14,892 | +€7,122 | +91.7% |
| Suppliers | 440/4 | €7,770 | €14,892 | +€7,122 | +91.7% |
| Taxes, remuneration and social security | 45 | €8,526 | €8,110 | -€416 | -4.9% |
| Taxes | 450/3 | €8,526 | €8,110 | -€416 | -4.9% |
| Other amounts payable | 47/48 | €167,943 | €195,199 | +€27,256 | +16.2% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €130 | €95 | -€35 | -27.2% |
| Other operating charges | 640/8 | €1,828 | €1,885 | +€56 | +3.1% |
| Non-recurring operating charges | 66A | - | €95 | +€95 | |
| Gross operating margin | 9900 | €144,060 | €137,818 | -€6,242 | -4.3% |
| Operating profit (loss) | 9901 | €142,101 | €135,744 | -€6,358 | -4.5% |
| Financial income | 75/76B | - | €3,850 | +€3,850 | |
| Recurring financial income | 75 | - | €3,850 | +€3,850 | |
| Financial charges | 65/66B | €521 | €555 | +€34 | +6.6% |
| Recurring financial charges | 65 | €521 | €555 | +€34 | +6.6% |
| Profit (loss) for the period before taxes | 9903 | €141,581 | €139,039 | -€2,542 | -1.8% |
| Income taxes | 67/77 | €37,221 | €36,759 | -€463 | -1.2% |
| Profit (loss) for the period | 9904 | €104,359 | €102,280 | -€2,079 | -2.0% |
| Profit (loss) for the period to be appropriated | 9905 | €104,359 | €102,280 | -€2,079 | -2.0% |
Source: filed annual accounts (NBB), fiscal years ended 31 December 2024 and 31 December 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 7 October 2026 via checked.be.