TOITURES VITO: 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.
TOITURES VITO
Largest movements
- Cash +€242,671
up €242,671 (+227%), from €106,705 to €349,376
mainly Current investments (+€210,968) and Net result for the year (+€59,370)
- Current investments -€210,968
no longer reported in 2025 (was €210,968)
- Receivables within one year +€51,515
up €51,515 (+611%), from €8,425 to €59,941
of which Trade receivables: +€36,348
- Tangible fixed assets -€23,273
down €23,273 (-16.8%), from €138,747 to €115,474
of which Furniture and vehicles: -€12,520
- Reserves +€59,370
up €59,370 (+26.8%), from €221,875 to €281,245
- Trade debts +€22,393
up €22,393 (+159%), from €14,113 to €36,506
- Tax, wage and social debts -€14,208
down €14,208 (-31.9%), from €44,505 to €30,298
- Debts after one year -€9,429
down €9,429 (-92.3%), from €10,220 to €791
- Gross operating margin -€85,714
down €85,714 (-42.5%), from €201,458 to €115,744
- Taxes -€25,370
down €25,370 (-50.2%), from €50,563 to €25,194
- Other operating charges -€5,449
down €5,449 (-51.2%), from €10,645 to €5,196
- Depreciation -€2,400
down €2,400 (-8.3%), from €28,875 to €26,475
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 | €524,377 | €585,220 | +€60,842 | +11.6% |
| Fixed assets | 21/28 | €138,837 | €115,564 | -€23,273 | -16.8% |
| Tangible fixed assets | 22/27 | €138,747 | €115,474 | -€23,273 | -16.8% |
| Plant, machinery and equipment | 23 | €82,229 | €71,923 | -€10,307 | -12.5% |
| Furniture and vehicles | 24 | €54,495 | €41,976 | -€12,520 | -23.0% |
| Other tangible fixed assets | 26 | €2,022 | €1,575 | -€447 | -22.1% |
| Financial fixed assets | 28 | €90 | €90 | = | 0.0% |
| Current assets | 29/58 | €385,541 | €469,656 | +€84,115 | +21.8% |
| Stocks and contracts in progress | 3 | €8,000 | €13,000 | +€5,000 | +62.5% |
| Stocks | 30/36 | €8,000 | €13,000 | +€5,000 | +62.5% |
| Amounts receivable within one year | 40/41 | €8,425 | €59,941 | +€51,515 | +611% |
| Trade receivables | 40 | €4,886 | €41,234 | +€36,348 | +744% |
| Other amounts receivable | 41 | €3,540 | €18,707 | +€15,167 | +428% |
| Current investments | 50/53 | €210,968 | - | -€210,968 | |
| Cash at bank and in hand | 54/58 | €106,705 | €349,376 | +€242,671 | +227% |
| Deferred charges and accrued income | 490/1 | €51,442 | €47,339 | -€4,102 | -8.0% |
| Total equity and liabilities | 10/49 | €524,377 | €585,220 | +€60,842 | +11.6% |
| Equity | 10/15 | €442,056 | €501,426 | +€59,370 | +13.4% |
| Contributions | 10/11 | €18,750 | €18,750 | = | 0.0% |
| Reserves | 13 | €221,875 | €281,245 | +€59,370 | +26.8% |
| Distributable reserves | 133 | €221,875 | €281,245 | +€59,370 | +26.8% |
| Profit (loss) carried forward | 14 | €201,431 | €201,431 | = | 0.0% |
| Amounts payable | 17/49 | €82,321 | €83,794 | +€1,473 | +1.8% |
| Amounts payable after more than one year | 17 | €10,220 | €791 | -€9,429 | -92.3% |
| Financial debts | 170/4 | €10,220 | €791 | -€9,429 | -92.3% |
| Amounts payable within one year | 42/48 | €72,033 | €83,003 | +€10,970 | +15.2% |
| Current portion of amounts payable after more than one year | 42 | €9,308 | €9,429 | +€121 | +1.3% |
| Trade debts | 44 | €14,113 | €36,506 | +€22,393 | +159% |
| Suppliers | 440/4 | €14,113 | €36,506 | +€22,393 | +159% |
| Taxes, remuneration and social security | 45 | €44,505 | €30,298 | -€14,208 | -31.9% |
| Taxes | 450/3 | €44,505 | €30,298 | -€14,208 | -31.9% |
| Other amounts payable | 47/48 | €4,107 | €6,770 | +€2,663 | +64.9% |
| Accrued charges and deferred income | 492/3 | €68 | - | -€68 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €28,875 | €26,475 | -€2,400 | -8.3% |
| Other operating charges | 640/8 | €10,645 | €5,196 | -€5,449 | -51.2% |
| Gross operating margin | 9900 | €201,458 | €115,744 | -€85,714 | -42.5% |
| Operating profit (loss) | 9901 | €161,938 | €84,073 | -€77,865 | -48.1% |
| Financial income | 75/76B | €2,883 | €4,371 | +€1,488 | +51.6% |
| Recurring financial income | 75 | €2,883 | €4,371 | +€1,488 | +51.6% |
| Financial charges | 65/66B | €2,041 | €3,881 | +€1,840 | +90.2% |
| Recurring financial charges | 65 | €2,041 | €3,881 | +€1,840 | +90.2% |
| Profit (loss) for the period before taxes | 9903 | €162,781 | €84,563 | -€78,218 | -48.1% |
| Income taxes | 67/77 | €50,563 | €25,194 | -€25,370 | -50.2% |
| Profit (loss) for the period | 9904 | €112,218 | €59,370 | -€52,848 | -47.1% |
| Profit (loss) for the period to be appropriated | 9905 | €112,218 | €59,370 | -€52,848 | -47.1% |
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 20 October 2026 via checked.be.