VIDA LENTA: 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.
VIDA LENTA
Largest movements
- Tangible fixed assets -€77,065
down €77,065 (-16.5%), from €467,905 to €390,840
- Stocks and contracts +€22,787
up €22,787 (+30.3%), from €75,196 to €97,983
of which Contracts in progress: +€24,787
- Receivables within one year +€10,109
up €10,109 (+47.3%), from €21,362 to €31,470
of which Other amounts receivable: +€7,310
- Advances received +€75,000
new in 2025: €75,000
- Profit (loss) carried forward -€36,290
down €36,290, from €17,503 to -€18,787
- Debts after one year -€33,189
down €33,189 (-12.4%), from €268,522 to €235,333
- Current portion of long-term debt -€30,156
down €30,156 (-47.6%), from €63,345 to €33,189
- Trade debts -€16,905
down €16,905 (-32.6%), from €51,935 to €35,030
- Gross operating margin -€123,341
down €123,341 (-52.4%), from €235,514 to €112,174
- Staff costs -€64,574
down €64,574 (-54.4%), from €118,771 to €54,197
- Taxes -€4,947
no longer reported in 2025 (was €4,947)
- Financial charges -€3,015
down €3,015 (-24.0%), from €12,554 to €9,539
- Depreciation +€2,397
up €2,397 (+3.0%), from €79,910 to €82,307
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 | €642,960 | €593,720 | -€49,240 | -7.7% |
| Fixed assets | 21/28 | €467,905 | €390,840 | -€77,065 | -16.5% |
| Tangible fixed assets | 22/27 | €467,905 | €390,840 | -€77,065 | -16.5% |
| Land and buildings | 22 | €239,668 | €230,832 | -€8,835 | -3.7% |
| Plant, machinery and equipment | 23 | €107,323 | €77,174 | -€30,149 | -28.1% |
| Furniture and vehicles | 24 | €91,607 | €72,527 | -€19,081 | -20.8% |
| Leasing and similar rights | 25 | €29,307 | €10,307 | -€19,000 | -64.8% |
| Current assets | 29/58 | €175,055 | €202,880 | +€27,825 | +15.9% |
| Stocks and contracts in progress | 3 | €75,196 | €97,983 | +€22,787 | +30.3% |
| Stocks | 30/36 | €38,000 | €36,000 | -€2,000 | -5.3% |
| Contracts in progress | 37 | €37,196 | €61,983 | +€24,787 | +66.6% |
| Amounts receivable within one year | 40/41 | €21,362 | €31,470 | +€10,109 | +47.3% |
| Trade receivables | 40 | €17,899 | €20,698 | +€2,799 | +15.6% |
| Other amounts receivable | 41 | €3,463 | €10,773 | +€7,310 | +211% |
| Cash at bank and in hand | 54/58 | €78,497 | €73,426 | -€5,071 | -6.5% |
| Total equity and liabilities | 10/49 | €642,960 | €593,720 | -€49,240 | -7.7% |
| Equity | 10/15 | €208,185 | €171,895 | -€36,290 | -17.4% |
| Contributions | 10/11 | €6,200 | €6,200 | = | 0.0% |
| Reserves | 13 | €184,482 | €184,482 | = | 0.0% |
| Non-distributable reserves | 130/1 | €900 | €900 | = | 0.0% |
| Reserves not available under the articles | 1311 | €900 | €900 | = | 0.0% |
| Distributable reserves | 133 | €183,582 | €183,582 | = | 0.0% |
| Profit (loss) carried forward | 14 | €17,503 | -€18,787 | -€36,290 | |
| Amounts payable | 17/49 | €434,775 | €421,825 | -€12,950 | -3.0% |
| Amounts payable after more than one year | 17 | €268,522 | €235,333 | -€33,189 | -12.4% |
| Financial debts | 170/4 | €268,522 | €235,333 | -€33,189 | -12.4% |
| Amounts payable within one year | 42/48 | €166,253 | €186,492 | +€20,239 | +12.2% |
| Current portion of amounts payable after more than one year | 42 | €63,345 | €33,189 | -€30,156 | -47.6% |
| Trade debts | 44 | €51,935 | €35,030 | -€16,905 | -32.6% |
| Suppliers | 440/4 | €51,935 | €35,030 | -€16,905 | -32.6% |
| Advances received on contracts in progress | 46 | - | €75,000 | +€75,000 | |
| Taxes, remuneration and social security | 45 | €18,899 | €11,867 | -€7,032 | -37.2% |
| Taxes | 450/3 | €3,479 | - | -€3,479 | |
| Remuneration and social security | 454/9 | €15,420 | €11,867 | -€3,553 | -23.0% |
| Other amounts payable | 47/48 | €32,074 | €31,407 | -€667 | -2.1% |
| Non-recurring operating income | 76A | €11,151 | - | -€11,151 | |
| Remuneration, social security and pensions | 62 | €118,771 | €54,197 | -€64,574 | -54.4% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €79,910 | €82,307 | +€2,397 | +3.0% |
| Other operating charges | 640/8 | €1,861 | €2,421 | +€560 | +30.1% |
| Gross operating margin | 9900 | €235,514 | €112,174 | -€123,341 | -52.4% |
| Operating profit (loss) | 9901 | €34,973 | -€26,751 | -€61,724 | |
| Financial income | 75/76B | €0 | - | -€0 | |
| Recurring financial income | 75 | €0 | - | -€0 | |
| Financial charges | 65/66B | €12,554 | €9,539 | -€3,015 | -24.0% |
| Recurring financial charges | 65 | €12,554 | €9,539 | -€3,015 | -24.0% |
| Profit (loss) for the period before taxes | 9903 | €22,420 | -€36,290 | -€58,709 | |
| Income taxes | 67/77 | €4,947 | - | -€4,947 | |
| Profit (loss) for the period | 9904 | €17,472 | -€36,290 | -€53,762 | |
| Profit (loss) for the period to be appropriated | 9905 | €17,472 | -€36,290 | -€53,762 |
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 23 October 2026 via checked.be.