MASSIMO SABRINA VITO: what changed
MASSIMO SABRINA VITO
Largest movements
- Cash +€4,722
new in 2025: €4,722
mainly Trade debts (+€20,905) and Tax, wage and social debts (+€8,665)
- Receivables within one year +€4,265
up €4,265 (+536%), from €796 to €5,061
of which Trade receivables: +€4,516
- Tangible fixed assets +€3,173
up €3,173 (+83.9%), from €3,782 to €6,955
of which Furniture and vehicles: +€2,555
- Deferred charges and accrued income +€1,921
new in 2025: €1,921
- Financial fixed assets +€517
up €517 (+94.0%), from €550 to €1,067
- Trade debts +€20,905
up €20,905 (+516%), from €4,051 to €24,956
- Profit (loss) carried forward -€13,257
down €13,257 (-25.5%), from -€51,892 to -€65,149
- Tax, wage and social debts +€8,665
new in 2025: €8,665
of which Remuneration and social security: +€8,662
- Other debts -€1,714
down €1,714 (-3.7%), from €46,769 to €45,055
- Gross operating margin +€87,524
up €87,524, from -€18,950 to €68,574
- Staff costs +€72,523
new in 2025: €72,523
- Other operating charges +€6,894
up €6,894 (+1,528%), from €451 to €7,345
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.
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.
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €5,128 | €19,727 | +€14,598 | +285% |
| Fixed assets | 21/28 | €4,332 | €8,022 | +€3,690 | +85.2% |
| Tangible fixed assets | 22/27 | €3,782 | €6,955 | +€3,173 | +83.9% |
| Furniture and vehicles | 24 | €482 | €3,038 | +€2,555 | +530% |
| Other tangible fixed assets | 26 | €3,300 | €3,917 | +€618 | +18.7% |
| Financial fixed assets | 28 | €550 | €1,067 | +€517 | +94.0% |
| Current assets | 29/58 | €796 | €11,705 | +€10,909 | +1,370% |
| Amounts receivable within one year | 40/41 | €796 | €5,061 | +€4,265 | +536% |
| Trade receivables | 40 | - | €4,516 | +€4,516 | |
| Other amounts receivable | 41 | €796 | €546 | -€251 | -31.5% |
| Cash at bank and in hand | 54/58 | - | €4,722 | +€4,722 | |
| Deferred charges and accrued income | 490/1 | - | €1,921 | +€1,921 | |
| Total equity and liabilities | 10/49 | €5,128 | €19,727 | +€14,598 | +285% |
| Equity | 10/15 | -€45,692 | -€58,949 | -€13,257 | -29.0% |
| Contributions | 10/11 | €6,200 | €6,200 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€51,892 | -€65,149 | -€13,257 | -25.5% |
| Amounts payable | 17/49 | €50,820 | €78,675 | +€27,855 | +54.8% |
| Amounts payable within one year | 42/48 | €50,820 | €78,675 | +€27,855 | +54.8% |
| Trade debts | 44 | €4,051 | €24,956 | +€20,905 | +516% |
| Suppliers | 440/4 | €4,051 | €24,956 | +€20,905 | +516% |
| Taxes, remuneration and social security | 45 | - | €8,665 | +€8,665 | |
| Taxes | 450/3 | - | €3 | +€3 | |
| Remuneration and social security | 454/9 | - | €8,662 | +€8,662 | |
| Other amounts payable | 47/48 | €46,769 | €45,055 | -€1,714 | -3.7% |
| Remuneration, social security and pensions | 62 | - | €72,523 | +€72,523 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €861 | €1,229 | +€368 | +42.8% |
| Other operating charges | 640/8 | €451 | €7,345 | +€6,894 | +1,528% |
| Gross operating margin | 9900 | -€18,950 | €68,574 | +€87,524 | |
| Operating profit (loss) | 9901 | -€20,262 | -€12,523 | +€7,739 | +38.2% |
| Financial income | 75/76B | €64 | €1 | -€63 | -98.6% |
| Recurring financial income | 75 | €64 | €1 | -€63 | -98.6% |
| Financial charges | 65/66B | €188 | €735 | +€547 | +290% |
| Recurring financial charges | 65 | €188 | €735 | +€547 | +290% |
| Profit (loss) for the period before taxes | 9903 | -€20,386 | -€13,257 | +€7,129 | +35.0% |
| Profit (loss) for the period | 9904 | -€20,386 | -€13,257 | +€7,129 | +35.0% |
| Profit (loss) for the period to be appropriated | 9905 | -€20,386 | -€13,257 | +€7,129 | +35.0% |
Next steps
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 4 November 2026 via checked.be.