PITA - VIT: 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.
PITA - VIT
Largest movements
- Tangible fixed assets +€340,868
up €340,868 (+2,008%), from €16,980 to €357,847
- Receivables within one year +€3,998
up €3,998 (+13.5%), from €29,543 to €33,540
of which Other amounts receivable: +€6,173
- Revaluation surpluses +€343,020
new in 2025: €343,020
- Gross operating margin +€3,790
up €3,790, from -€880 to €2,911
- Financial income +€98
up €98 (+6.5%), from €1,501 to €1,599
- Depreciation -€61
down €61 (-2.8%), from €2,214 to €2,153
- Other operating charges +€55
up €55 (+3.0%), from €1,847 to €1,902
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 | €47,295 | €394,253 | +€346,958 | +734% |
| Fixed assets | 21/28 | €17,230 | €358,097 | +€340,868 | +1,978% |
| Tangible fixed assets | 22/27 | €16,980 | €357,847 | +€340,868 | +2,008% |
| Land and buildings | 22 | €16,980 | €357,847 | +€340,868 | +2,008% |
| Financial fixed assets | 28 | €250 | €250 | = | 0.0% |
| Current assets | 29/58 | €30,065 | €36,156 | +€6,090 | +20.3% |
| Stocks and contracts in progress | 3 | €72 | - | -€72 | |
| Stocks | 30/36 | €72 | - | -€72 | |
| Amounts receivable within one year | 40/41 | €29,543 | €33,540 | +€3,998 | +13.5% |
| Trade receivables | 40 | €2,432 | €256 | -€2,175 | -89.5% |
| Other amounts receivable | 41 | €27,111 | €33,284 | +€6,173 | +22.8% |
| Cash at bank and in hand | 54/58 | €450 | €2,456 | +€2,006 | +446% |
| Deferred charges and accrued income | 490/1 | - | €159 | +€159 | |
| Total equity and liabilities | 10/49 | €47,295 | €394,253 | +€346,958 | +734% |
| Equity | 10/15 | €46,635 | €389,753 | +€343,117 | +736% |
| Contributions | 10/11 | €18,592 | €18,592 | = | 0.0% |
| Revaluation surpluses | 12 | - | €343,020 | +€343,020 | |
| Reserves | 13 | €1,860 | €1,860 | = | 0.0% |
| Non-distributable reserves | 130/1 | €1,860 | €1,860 | = | 0.0% |
| Reserves not available under the articles | 1311 | €1,860 | €1,860 | = | 0.0% |
| Profit (loss) carried forward | 14 | €26,183 | €26,280 | +€97 | +0.4% |
| Amounts payable | 17/49 | €660 | €4,500 | +€3,840 | +582% |
| Amounts payable after more than one year | 17 | - | €3,000 | +€3,000 | |
| Other amounts payable | 178/9 | - | €3,000 | +€3,000 | |
| Amounts payable within one year | 42/48 | €660 | - | -€660 | |
| Trade debts | 44 | €660 | - | -€660 | |
| Bills of exchange payable | 441 | €660 | - | -€660 | |
| Taxes, remuneration and social security | 45 | €0 | - | -€0 | |
| Taxes | 450/3 | €0 | - | -€0 | |
| Accrued charges and deferred income | 492/3 | - | €1,500 | +€1,500 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €2,214 | €2,153 | -€61 | -2.8% |
| Other operating charges | 640/8 | €1,847 | €1,902 | +€55 | +3.0% |
| Non-recurring operating charges | 66A | - | €220 | +€220 | |
| Gross operating margin | 9900 | -€880 | €2,911 | +€3,790 | |
| Operating profit (loss) | 9901 | -€4,940 | -€1,364 | +€3,577 | +72.4% |
| Financial income | 75/76B | €1,501 | €1,599 | +€98 | +6.5% |
| Recurring financial income | 75 | €1,501 | €1,599 | +€98 | +6.5% |
| Financial charges | 65/66B | €138 | €138 | = | 0.0% |
| Recurring financial charges | 65 | €138 | €138 | = | 0.0% |
| Profit (loss) for the period before taxes | 9903 | -€3,578 | €97 | +€3,675 | |
| Profit (loss) for the period | 9904 | -€3,578 | €97 | +€3,675 | |
| Profit (loss) for the period to be appropriated | 9905 | -€3,578 | €97 | +€3,675 |
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 26 October 2026 via checked.be.