VITALE MARLENE: 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.
VITALE MARLENE
Largest movements
- Cash +€30,326
up €30,326 (+56.1%), from €54,083 to €84,410
mainly Net result for the year (+€48,636) and Depreciation (+€14,935)
- Receivables within one year +€16,349
up €16,349 (+12.5%), from €131,073 to €147,422
of which Other amounts receivable: +€13,154
- Tangible fixed assets -€14,935
down €14,935 (-6.1%), from €244,573 to €229,638
of which Land and buildings: -€14,114
- Deferred charges and accrued income +€10,769
up €10,769 (+64.2%), from €16,764 to €27,532
- Reserves +€48,636
up €48,636 (+21.3%), from €228,640 to €277,276
of which Distributable reserves: +€48,636
- Debts after one year -€10,466
down €10,466 (-5.5%), from €188,828 to €178,362
- Gross operating margin -€17,657
down €17,657 (-17.2%), from €102,750 to €85,092
- Depreciation -€7,905
down €7,905 (-34.6%), from €22,840 to €14,935
- Financial income +€3,133
up €3,133 (+62.8%), from €4,989 to €8,122
From the 2023 result to the 2024 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 2023 and 2024 balance sheets and the 2024 result: not a filed cash-flow statement. It shows where the money came from and went.
Every line side by side
| Line | Code | 2023 | 2024 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €446,493 | €489,002 | +€42,508 | +9.5% |
| Fixed assets | 21/28 | €244,573 | €229,638 | -€14,935 | -6.1% |
| Tangible fixed assets | 22/27 | €244,573 | €229,638 | -€14,935 | -6.1% |
| Land and buildings | 22 | €242,482 | €228,369 | -€14,114 | -5.8% |
| Plant, machinery and equipment | 23 | €2,091 | €1,270 | -€822 | -39.3% |
| Current assets | 29/58 | €201,920 | €259,364 | +€57,444 | +28.4% |
| Amounts receivable within one year | 40/41 | €131,073 | €147,422 | +€16,349 | +12.5% |
| Trade receivables | 40 | - | €3,194 | +€3,194 | |
| Other amounts receivable | 41 | €131,073 | €144,227 | +€13,154 | +10.0% |
| Cash at bank and in hand | 54/58 | €54,083 | €84,410 | +€30,326 | +56.1% |
| Deferred charges and accrued income | 490/1 | €16,764 | €27,532 | +€10,769 | +64.2% |
| Total equity and liabilities | 10/49 | €446,493 | €489,002 | +€42,508 | +9.5% |
| Equity | 10/15 | €241,040 | €289,676 | +€48,636 | +20.2% |
| Contributions | 10/11 | €12,400 | €12,400 | = | 0.0% |
| Reserves | 13 | €228,640 | €277,276 | +€48,636 | +21.3% |
| Non-distributable reserves | 130/1 | €1,860 | €1,860 | = | 0.0% |
| Reserves not available under the articles | 1311 | €1,860 | €1,860 | = | 0.0% |
| Distributable reserves | 133 | €226,780 | €275,416 | +€48,636 | +21.4% |
| Amounts payable | 17/49 | €205,454 | €199,326 | -€6,127 | -3.0% |
| Amounts payable after more than one year | 17 | €188,828 | €178,362 | -€10,466 | -5.5% |
| Financial debts | 170/4 | €188,828 | €178,362 | -€10,466 | -5.5% |
| Amounts payable within one year | 42/48 | €16,626 | €20,964 | +€4,339 | +26.1% |
| Current portion of amounts payable after more than one year | 42 | €10,319 | €10,466 | +€147 | +1.4% |
| Trade debts | 44 | - | €396 | +€396 | |
| Suppliers | 440/4 | - | €396 | +€396 | |
| Taxes, remuneration and social security | 45 | €6,307 | €10,102 | +€3,795 | +60.2% |
| Taxes | 450/3 | €6,307 | €10,102 | +€3,795 | +60.2% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €22,840 | €14,935 | -€7,905 | -34.6% |
| Other operating charges | 640/8 | €868 | €956 | +€89 | +10.2% |
| Gross operating margin | 9900 | €102,750 | €85,092 | -€17,657 | -17.2% |
| Operating profit (loss) | 9901 | €79,042 | €69,201 | -€9,841 | -12.5% |
| Financial income | 75/76B | €4,989 | €8,122 | +€3,133 | +62.8% |
| Recurring financial income | 75 | €4,989 | €8,122 | +€3,133 | +62.8% |
| Financial charges | 65/66B | €3,877 | €3,585 | -€292 | -7.5% |
| Recurring financial charges | 65 | €3,877 | €3,585 | -€292 | -7.5% |
| Profit (loss) for the period before taxes | 9903 | €80,154 | €73,737 | -€6,416 | -8.0% |
| Income taxes | 67/77 | €25,917 | €25,102 | -€816 | -3.1% |
| Profit (loss) for the period | 9904 | €54,236 | €48,636 | -€5,601 | -10.3% |
| Profit (loss) for the period to be appropriated | 9905 | €54,236 | €48,636 | -€5,601 | -10.3% |
Source: filed annual accounts (NBB), fiscal years ended 31 December 2023 and 31 December 2024. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 8 October 2026 via checked.be.