VistaMint: 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.
What changed
VistaMint
NACE 47.120, Other non-specialised retail sale
financial year 2025 compared with 2024filed annual accounts (NBB)
Net result for the year
€794,906
2024 · €3.2m-€2.4m
Equity
€4.2m
2024 · €3.4m+€794,906
Cash
€163,554
2024 · €273,215-€109,661
Balance sheet total
€24.5m
2024 · €24.6m-€179,850
Largest movements
Assets
No asset line moved by more than 1% of the balance sheet total.
Equity and liabilities
- Debts after one year -€1.7m
down €1.7m (-8.8%), from €19.1m to €17.4m
- Advances received +€733,857
new in 2025: €733,857
- Profit (loss) carried forward +€491,786
up €491,786 (+14.4%), from €3.4m to €3.9m
- Reserves +€303,120
new in 2025: €303,120
Income statement
- Financial income -€2.1m
down €2.1m (-93.3%), from €2.3m to €150,111
- Gross operating margin -€485,450
down €485,450 (-20.4%), from €2.4m to €1.9m
- Taxes -€194,521
down €194,521 (-48.1%), from €404,450 to €209,929
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.
Result 2024
€3.2m
Gross operating margin
-€485,450
Depreciation
+€419
Other operating charges
-€1,754
Financial income
-€2.1m
Financial charges
+€4,847
Taxes
+€194,521
Result 2025
€794,906
raises the resultlowers the result
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.
From operations
+€1.6m
Investment
-€7,935
Financing
-€1.7m
Cash 2024
€273,215
From operations (derived)
+€1.6m
Net result for the year
+€794,906
Depreciation
+€69,807
Receivables within one year
-€165
Deferred charges and accrued income
+€8,482
Trade debts
-€21,647
Tax, wage and social debts
-€69,655
Advances received
+€733,857
Other debts
+€72,000
Investment (derived)
-€7,935
Investment in fixed assets (net)
-€7,935
Financing
-€1.7m
Debts after one year
-€1.7m
Current portion of long-term debt
+€3,749
Cash 2025
€163,554
brings cash intakes cash out
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €24,641,128 | €24,461,278 | -€179,850 | -0.7% |
| Fixed assets | 21/28 | €24,145,881 | €24,084,009 | -€61,872 | -0.3% |
| Intangible fixed assets | 21 | €1,499 | €839 | -€660 | -44.0% |
| Tangible fixed assets | 22/27 | €1,644,382 | €1,583,170 | -€61,212 | -3.7% |
| Land and buildings | 22 | €1,631,050 | €1,574,747 | -€56,303 | -3.5% |
| Plant, machinery and equipment | 23 | €13,332 | €8,423 | -€4,909 | -36.8% |
| Financial fixed assets | 28 | €22,500,000 | €22,500,000 | = | 0.0% |
| Current assets | 29/58 | €495,247 | €377,269 | -€117,978 | -23.8% |
| Amounts receivable within one year | 40/41 | €213,550 | €213,715 | +€165 | +0.1% |
| Trade receivables | 40 | €13,550 | €13,715 | +€165 | +1.2% |
| Other amounts receivable | 41 | €200,000 | €200,000 | = | 0.0% |
| Cash at bank and in hand | 54/58 | €273,215 | €163,554 | -€109,661 | -40.1% |
| Deferred charges and accrued income | 490/1 | €8,482 | - | -€8,482 | |
| Total equity and liabilities | 10/49 | €24,641,128 | €24,461,278 | -€179,850 | -0.7% |
| Equity | 10/15 | €3,429,449 | €4,224,355 | +€794,906 | +23.2% |
| Contributions | 10/11 | €25,000 | €25,000 | = | 0.0% |
| Reserves | 13 | - | €303,120 | +€303,120 | |
| Tax-exempt reserves | 132 | - | €303,120 | +€303,120 | |
| Profit (loss) carried forward | 14 | €3,404,449 | €3,896,235 | +€491,786 | +14.4% |
| Amounts payable | 17/49 | €21,211,679 | €20,236,924 | -€974,755 | -4.6% |
| Amounts payable after more than one year | 17 | €19,131,577 | €17,438,518 | -€1.7m | -8.8% |
| Financial debts | 170/4 | €19,131,577 | €17,438,518 | -€1.7m | -8.8% |
| Amounts payable within one year | 42/48 | €2,080,102 | €2,798,406 | +€718,304 | +34.5% |
| Current portion of amounts payable after more than one year | 42 | €1,689,474 | €1,693,223 | +€3,749 | +0.2% |
| Trade debts | 44 | €24,338 | €2,690 | -€21,647 | -88.9% |
| Suppliers | 440/4 | €24,338 | €2,690 | -€21,647 | -88.9% |
| Advances received on contracts in progress | 46 | - | €733,857 | +€733,857 | |
| Taxes, remuneration and social security | 45 | €320,790 | €251,135 | -€69,655 | -21.7% |
| Taxes | 450/3 | €320,790 | €251,135 | -€69,655 | -21.7% |
| Other amounts payable | 47/48 | €45,500 | €117,500 | +€72,000 | +158% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €70,226 | €69,807 | -€419 | -0.6% |
| Other operating charges | 640/8 | €9,012 | €10,766 | +€1,754 | +19.5% |
| Gross operating margin | 9900 | €2,375,967 | €1,890,517 | -€485,450 | -20.4% |
| Operating profit (loss) | 9901 | €2,296,729 | €1,809,944 | -€486,785 | -21.2% |
| Financial income | 75/76B | €2,250,000 | €150,111 | -€2.1m | -93.3% |
| Recurring financial income | 75 | €2,250,000 | €150,111 | -€2.1m | -93.3% |
| Financial charges | 65/66B | €960,068 | €955,221 | -€4,847 | -0.5% |
| Recurring financial charges | 65 | €960,068 | €955,221 | -€4,847 | -0.5% |
| Profit (loss) for the period before taxes | 9903 | €3,586,661 | €1,004,834 | -€2.6m | -72.0% |
| Income taxes | 67/77 | €404,450 | €209,929 | -€194,521 | -48.1% |
| Profit (loss) for the period | 9904 | €3,182,211 | €794,906 | -€2.4m | -75.0% |
| Transfer to tax-exempt reserves | 689 | - | €303,120 | +€303,120 | |
| Profit (loss) for the period to be appropriated | 9905 | €3,182,211 | €491,786 | -€2.7m | -84.5% |
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 15 October 2026 via checked.be.