VAYANTI: 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.
VAYANTI
Largest movements
- Receivables within one year -€15,150
down €15,150 (-91.3%), from €16,596 to €1,446
of which Other amounts receivable: -€15,150
- Cash -€7,871
down €7,871 (-12.7%), from €62,083 to €54,211
mainly Net result for the year (-€12,395) and Trade debts (-€11,793)
- Tangible fixed assets -€1,800
down €1,800 (-21.5%), from €8,375 to €6,575
- Profit (loss) carried forward -€12,395
down €12,395 (-65.9%), from -€18,795 to -€31,191
- Trade debts -€11,793
down €11,793 (-94.3%), from €12,501 to €708
- Gross operating margin +€13,854
up €13,854 (+82.9%), from -€16,715 to -€2,861
- Taxes +€6,663
up €6,663, from €0 to €6,663
- Depreciation +€1,175
up €1,175 (+188%), from €625 to €1,800
- Financial income +€205
up €205 (+20,248%), from €1 to €206
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 | €87,054 | €62,232 | -€24,822 | -28.5% |
| Fixed assets | 21/28 | €8,375 | €6,575 | -€1,800 | -21.5% |
| Tangible fixed assets | 22/27 | €8,375 | €6,575 | -€1,800 | -21.5% |
| Plant, machinery and equipment | 23 | €8,375 | €6,575 | -€1,800 | -21.5% |
| Current assets | 29/58 | €78,679 | €55,657 | -€23,022 | -29.3% |
| Amounts receivable within one year | 40/41 | €16,596 | €1,446 | -€15,150 | -91.3% |
| Trade receivables | 40 | €967 | €967 | = | 0.0% |
| Other amounts receivable | 41 | €15,629 | €479 | -€15,150 | -96.9% |
| Cash at bank and in hand | 54/58 | €62,083 | €54,211 | -€7,871 | -12.7% |
| Deferred charges and accrued income | 490/1 | €0 | - | = | |
| Total equity and liabilities | 10/49 | €87,054 | €62,232 | -€24,822 | -28.5% |
| Equity | 10/15 | €73,890 | €61,494 | -€12,395 | -16.8% |
| Contributions | 10/11 | €20,000 | €20,000 | = | 0.0% |
| Reserves | 13 | €72,685 | €72,685 | = | 0.0% |
| Non-distributable reserves | 130/1 | €2,000 | €2,000 | = | 0.0% |
| Reserves not available under the articles | 1311 | €2,000 | €2,000 | = | 0.0% |
| Distributable reserves | 133 | €70,685 | €70,685 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€18,795 | -€31,191 | -€12,395 | -65.9% |
| Amounts payable | 17/49 | €13,164 | €738 | -€12,426 | -94.4% |
| Amounts payable after more than one year | 17 | €0 | - | = | |
| Other amounts payable | 178/9 | €0 | - | = | |
| Amounts payable within one year | 42/48 | €13,164 | €738 | -€12,426 | -94.4% |
| Trade debts | 44 | €12,501 | €708 | -€11,793 | -94.3% |
| Suppliers | 440/4 | €12,501 | €708 | -€11,793 | -94.3% |
| Taxes, remuneration and social security | 45 | €663 | €0 | -€663 | -100% |
| Taxes | 450/3 | €663 | €0 | -€663 | -100% |
| Other amounts payable | 47/48 | - | €30 | +€30 | |
| Accrued charges and deferred income | 492/3 | €0 | - | = | |
| Non-recurring operating income | 76A | €2,479 | €0 | -€2,479 | -100% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €625 | €1,800 | +€1,175 | +188% |
| Other operating charges | 640/8 | €1,065 | €1,024 | -€41 | -3.8% |
| Non-recurring operating charges | 66A | €0 | - | = | |
| Gross operating margin | 9900 | -€16,715 | -€2,861 | +€13,854 | +82.9% |
| Operating profit (loss) | 9901 | -€18,405 | -€5,685 | +€12,720 | +69.1% |
| Financial income | 75/76B | €1 | €206 | +€205 | +20,248% |
| Recurring financial income | 75 | €1 | €206 | +€205 | +20,248% |
| Financial charges | 65/66B | €392 | €254 | -€138 | -35.3% |
| Recurring financial charges | 65 | €392 | €254 | -€138 | -35.3% |
| Profit (loss) for the period before taxes | 9903 | -€18,795 | -€5,733 | +€13,063 | +69.5% |
| Income taxes | 67/77 | €0 | €6,663 | +€6,663 | |
| Profit (loss) for the period | 9904 | -€18,795 | -€12,395 | +€6,400 | +34.1% |
| Profit (loss) for the period to be appropriated | 9905 | -€18,795 | -€12,395 | +€6,400 | +34.1% |
Source: filed annual accounts (NBB), financial years ended 30 June 2024 and 30 June 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 22 October 2026 via checked.be.