VEMITO: what changed
Two fiscal 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.
VEMITO
Largest movements
- Receivables within one year -€22,238
down €22,238 (-68.9%), from €32,277 to €10,039
of which Trade receivables: -€25,350
- Cash -€14,101
down €14,101 (-43.5%), from €32,389 to €18,287
mainly Other debts (-€21,983) and Trade debts (-€11,750)
- Stocks and contracts +€11,589
up €11,589 (+200.3%), from €5,785 to €17,373
of which Stocks: +€6,589
- Tangible fixed assets -€10,176
down €10,176 (-24.3%), from €41,882 to €31,706
of which Furniture and vehicles: -€8,783
- Intangible fixed assets -€4,000
down €4,000 (-51.8%), from €7,723 to €3,723
- Other debts -€21,983
down €21,983 (-79.9%), from €27,504 to €5,520
- Trade debts -€11,750
down €11,750 (-62.7%), from €18,753 to €7,003
- Tax, wage and social debts -€4,077
down €4,077 (-61.4%), from €6,635 to €2,558
- Gross operating margin -€22,152
down €22,152 (-56.2%), from €39,409 to €17,257
- Taxes -€4,714
down €4,714 (-84.9%), from €5,555 to €841
- Depreciation +€3,497
up €3,497 (+29.6%), from €11,832 to €15,329
- Other operating charges -€976
down €976 (-70.7%), from €1,380 to €404
- Financial charges -€700
down €700 (-30.5%), from €2,292 to €1,592
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.
Cash bridge derived
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 | €122,779 | €84,136 | -€38,643 | -31.5% |
| Fixed assets | 21/28 | €49,605 | €35,429 | -€14,176 | -28.6% |
| Intangible fixed assets | 21 | €7,723 | €3,723 | -€4,000 | -51.8% |
| Tangible fixed assets | 22/27 | €41,882 | €31,706 | -€10,176 | -24.3% |
| Plant, machinery and equipment | 23 | €6,473 | €5,080 | -€1,393 | -21.5% |
| Furniture and vehicles | 24 | €35,410 | €26,627 | -€8,783 | -24.8% |
| Current assets | 29/58 | €73,174 | €48,708 | -€24,466 | -33.4% |
| Stocks and contracts in progress | 3 | €5,785 | €17,373 | +€11,589 | +200.3% |
| Stocks | 30/36 | €5,785 | €12,373 | +€6,589 | +113.9% |
| Contracts in progress | 37 | - | €5,000 | +€5,000 | |
| Amounts receivable within one year | 40/41 | €32,277 | €10,039 | -€22,238 | -68.9% |
| Trade receivables | 40 | €31,979 | €6,630 | -€25,350 | -79.3% |
| Other amounts receivable | 41 | €298 | €3,410 | +€3,112 | +1045.2% |
| Cash at bank and in hand | 54/58 | €32,389 | €18,287 | -€14,101 | -43.5% |
| Deferred charges and accrued income | 490/1 | €2,723 | €3,008 | +€284 | +10.4% |
| Total equity and liabilities | 10/49 | €122,779 | €84,136 | -€38,643 | -31.5% |
| Equity | 10/15 | €69,888 | €69,055 | -€832 | -1.2% |
| Contributions | 10/11 | €3,000 | €3,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €66,888 | €66,055 | -€832 | -1.2% |
| Amounts payable | 17/49 | €52,891 | €15,081 | -€37,810 | -71.5% |
| Amounts payable within one year | 42/48 | €52,891 | €15,081 | -€37,810 | -71.5% |
| Trade debts | 44 | €18,753 | €7,003 | -€11,750 | -62.7% |
| Suppliers | 440/4 | €18,753 | €7,003 | -€11,750 | -62.7% |
| Taxes, remuneration and social security | 45 | €6,635 | €2,558 | -€4,077 | -61.4% |
| Taxes | 450/3 | €6,635 | €2,558 | -€4,077 | -61.4% |
| Other amounts payable | 47/48 | €27,504 | €5,520 | -€21,983 | -79.9% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €11,832 | €15,329 | +€3,497 | +29.6% |
| Other operating charges | 640/8 | €1,380 | €404 | -€976 | -70.7% |
| Gross operating margin | 9900 | €39,409 | €17,257 | -€22,152 | -56.2% |
| Operating profit (loss) | 9901 | €26,196 | €1,523 | -€24,673 | -94.2% |
| Financial income | 75/76B | €13 | €78 | +€65 | +519.2% |
| Recurring financial income | 75 | €13 | €78 | +€65 | +519.2% |
| Financial charges | 65/66B | €2,292 | €1,592 | -€700 | -30.5% |
| Recurring financial charges | 65 | €2,292 | €1,592 | -€700 | -30.5% |
| Profit (loss) for the period before taxes | 9903 | €23,917 | €9 | -€23,908 | -100.0% |
| Income taxes | 67/77 | €5,555 | €841 | -€4,714 | -84.9% |
| Profit (loss) for the period | 9904 | €18,362 | -€832 | -€19,194 | |
| Profit (loss) for the period to be appropriated | 9905 | €18,362 | -€832 | -€19,194 |
Source: filed annual accounts (NBB), fiscal years ended 31 March 2024 and 31 March 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 7 October 2026 via checked.be.