VAMENTRA: 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.
VAMENTRA
Largest movements
- Tangible fixed assets -€26,051
down €26,051 (-17.5%), from €148,768 to €122,718
of which Furniture and vehicles: -€27,601
- Cash +€12,566
up €12,566 (+11.8%), from €106,459 to €119,026
mainly Depreciation (+€30,804) and Other debts (+€5,792)
- Debts after one year -€25,429
down €25,429 (-31.1%), from €81,785 to €56,355
- Other debts +€5,792
up €5,792 (+28.9%), from €20,010 to €25,802
- Write-downs +€43,371
new in 2025: €43,371
- Gross operating margin +€15,915
up €15,915 (+24.9%), from €64,011 to €79,926
- Taxes -€7,772
down €7,772 (-99.8%), from €7,788 to €16
- Depreciation +€1,727
up €1,727 (+5.9%), from €29,077 to €30,804
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 | €373,415 | €357,124 | -€16,291 | -4.4% |
| Fixed assets | 21/28 | €148,768 | €122,718 | -€26,051 | -17.5% |
| Tangible fixed assets | 22/27 | €148,768 | €122,718 | -€26,051 | -17.5% |
| Plant, machinery and equipment | 23 | €8,525 | €10,075 | +€1,551 | +18.2% |
| Furniture and vehicles | 24 | €140,244 | €112,642 | -€27,601 | -19.7% |
| Current assets | 29/58 | €224,646 | €234,406 | +€9,760 | +4.3% |
| Amounts receivable within one year | 40/41 | €82,562 | €79,754 | -€2,808 | -3.4% |
| Trade receivables | 40 | €82,562 | €70,739 | -€11,823 | -14.3% |
| Other amounts receivable | 41 | - | €9,015 | +€9,015 | |
| Current investments | 50/53 | €33,799 | €33,799 | = | 0.0% |
| Cash at bank and in hand | 54/58 | €106,459 | €119,026 | +€12,566 | +11.8% |
| Deferred charges and accrued income | 490/1 | €1,826 | €1,827 | +€1 | +0.1% |
| Total equity and liabilities | 10/49 | €373,415 | €357,124 | -€16,291 | -4.4% |
| Equity | 10/15 | €238,161 | €237,390 | -€771 | -0.3% |
| Contributions | 10/11 | €25,000 | €25,000 | = | 0.0% |
| Reserves | 13 | €213,161 | €212,390 | -€771 | -0.4% |
| Distributable reserves | 133 | €213,161 | €212,390 | -€771 | -0.4% |
| Amounts payable | 17/49 | €135,254 | €119,734 | -€15,520 | -11.5% |
| Amounts payable after more than one year | 17 | €81,785 | €56,355 | -€25,429 | -31.1% |
| Financial debts | 170/4 | €81,785 | €56,355 | -€25,429 | -31.1% |
| Amounts payable within one year | 42/48 | €53,469 | €63,379 | +€9,910 | +18.5% |
| Current portion of amounts payable after more than one year | 42 | €24,433 | €25,429 | +€996 | +4.1% |
| Trade debts | 44 | €3,065 | €2,773 | -€293 | -9.5% |
| Suppliers | 440/4 | €3,065 | €2,773 | -€293 | -9.5% |
| Taxes, remuneration and social security | 45 | €5,961 | €9,375 | +€3,414 | +57.3% |
| Taxes | 450/3 | €5,961 | €9,375 | +€3,414 | +57.3% |
| Other amounts payable | 47/48 | €20,010 | €25,802 | +€5,792 | +28.9% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €29,077 | €30,804 | +€1,727 | +5.9% |
| Write-downs on stocks, contracts in progress and trade receivables: additions (reversals) | 631/4 | - | €43,371 | +€43,371 | |
| Other operating charges | 640/8 | €841 | €860 | +€19 | +2.2% |
| Gross operating margin | 9900 | €64,011 | €79,926 | +€15,915 | +24.9% |
| Operating profit (loss) | 9901 | €34,093 | €4,891 | -€29,202 | -85.7% |
| Financial income | 75/76B | €95 | €102 | +€7 | +7.0% |
| Recurring financial income | 75 | €95 | €102 | +€7 | +7.0% |
| Financial charges | 65/66B | €5,626 | €4,915 | -€710 | -12.6% |
| Recurring financial charges | 65 | €5,626 | €4,915 | -€710 | -12.6% |
| Profit (loss) for the period before taxes | 9903 | €28,562 | €77 | -€28,485 | -99.7% |
| Income taxes | 67/77 | €7,788 | €16 | -€7,772 | -99.8% |
| Profit (loss) for the period | 9904 | €20,775 | €62 | -€20,713 | -99.7% |
| Profit (loss) for the period to be appropriated | 9905 | €20,775 | €62 | -€20,713 | -99.7% |
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 19 October 2026 via checked.be.