VITAPOR: 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.
VITAPOR
Largest movements
- Receivables within one year +€101,510
up €101,510 (+21.8%), from €466,184 to €567,694
of which Trade receivables: +€92,593
- Tangible fixed assets -€22,136
down €22,136 (-33.8%), from €65,573 to €43,437
of which Furniture and vehicles: -€18,766
- Reserves +€40,635
up €40,635 (+55.7%), from €72,933 to €113,567
of which Distributable reserves: +€42,635
- Other debts +€23,153
up €23,153 (+24.4%), from €95,070 to €118,222
- Advances received +€18,353
up €18,353 (+69,256%), from €27 to €18,379
- Debts after one year -€15,155
down €15,155 (-66.4%), from €22,824 to €7,669
- Trade debts +€6,462
up €6,462 (+2.1%), from €302,971 to €309,433
- Gross operating margin -€26,986
down €26,986 (-21.8%), from €123,701 to €96,716
- Taxes -€7,429
down €7,429 (-30.2%), from €24,622 to €17,193
- Other operating charges -€3,272
down €3,272 (-53.6%), from €6,102 to €2,830
- Financial income -€3,089
down €3,089 (-100.0%), from €3,089 to €0
of which Non-recurring financial income: -€2,846
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 | €544,466 | €620,117 | +€75,651 | +13.9% |
| Fixed assets | 21/28 | €72,194 | €47,267 | -€24,927 | -34.5% |
| Intangible fixed assets | 21 | €6,621 | €3,830 | -€2,790 | -42.1% |
| Tangible fixed assets | 22/27 | €65,573 | €43,437 | -€22,136 | -33.8% |
| Land and buildings | 22 | €14,113 | €12,119 | -€1,994 | -14.1% |
| Plant, machinery and equipment | 23 | €928 | €619 | -€309 | -33.3% |
| Furniture and vehicles | 24 | €47,720 | €28,954 | -€18,766 | -39.3% |
| Other tangible fixed assets | 26 | €2,812 | €1,744 | -€1,067 | -38.0% |
| Current assets | 29/58 | €472,273 | €572,850 | +€100,578 | +21.3% |
| Amounts receivable within one year | 40/41 | €466,184 | €567,694 | +€101,510 | +21.8% |
| Trade receivables | 40 | €466,184 | €558,778 | +€92,593 | +19.9% |
| Other amounts receivable | 41 | - | €8,916 | +€8,916 | |
| Cash at bank and in hand | 54/58 | €1,755 | €603 | -€1,152 | -65.6% |
| Deferred charges and accrued income | 490/1 | €4,334 | €4,553 | +€220 | +5.1% |
| Total equity and liabilities | 10/49 | €544,466 | €620,117 | +€75,651 | +13.9% |
| Equity | 10/15 | €92,933 | €133,567 | +€40,635 | +43.7% |
| Contributions | 10/11 | €20,000 | €20,000 | = | 0.0% |
| Reserves | 13 | €72,933 | €113,567 | +€40,635 | +55.7% |
| Non-distributable reserves | 130/1 | €2,000 | €0 | -€2,000 | -100% |
| Reserves not available under the articles | 1311 | €2,000 | €0 | -€2,000 | -100% |
| Distributable reserves | 133 | €70,933 | €113,567 | +€42,635 | +60.1% |
| Amounts payable | 17/49 | €451,534 | €486,550 | +€35,016 | +7.8% |
| Amounts payable after more than one year | 17 | €22,824 | €7,669 | -€15,155 | -66.4% |
| Financial debts | 170/4 | €22,824 | €7,669 | -€15,155 | -66.4% |
| Amounts payable within one year | 42/48 | €428,210 | €478,881 | +€50,671 | +11.8% |
| Current portion of amounts payable after more than one year | 42 | €14,915 | €15,155 | +€240 | +1.6% |
| Trade debts | 44 | €302,971 | €309,433 | +€6,462 | +2.1% |
| Suppliers | 440/4 | €302,971 | €309,433 | +€6,462 | +2.1% |
| Advances received on contracts in progress | 46 | €27 | €18,379 | +€18,353 | +69,256% |
| Taxes, remuneration and social security | 45 | €15,228 | €17,690 | +€2,462 | +16.2% |
| Taxes | 450/3 | €15,228 | €17,690 | +€2,462 | +16.2% |
| Other amounts payable | 47/48 | €95,070 | €118,222 | +€23,153 | +24.4% |
| Accrued charges and deferred income | 492/3 | €499 | €0 | -€499 | -100% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €27,017 | €27,208 | +€191 | +0.7% |
| Other operating charges | 640/8 | €6,102 | €2,830 | -€3,272 | -53.6% |
| Gross operating margin | 9900 | €123,701 | €96,716 | -€26,986 | -21.8% |
| Operating profit (loss) | 9901 | €90,582 | €66,677 | -€23,905 | -26.4% |
| Financial income | 75/76B | €3,089 | €0 | -€3,089 | -100.0% |
| Recurring financial income | 75 | €244 | €0 | -€244 | -100.0% |
| Non-recurring financial income | 76B | €2,846 | €0 | -€2,846 | -100% |
| Financial charges | 65/66B | €7,749 | €8,849 | +€1,100 | +14.2% |
| Recurring financial charges | 65 | €7,749 | €8,849 | +€1,100 | +14.2% |
| Profit (loss) for the period before taxes | 9903 | €85,922 | €57,828 | -€28,094 | -32.7% |
| Income taxes | 67/77 | €24,622 | €17,193 | -€7,429 | -30.2% |
| Profit (loss) for the period | 9904 | €61,300 | €40,635 | -€20,665 | -33.7% |
| Profit (loss) for the period to be appropriated | 9905 | €61,300 | €40,635 | -€20,665 | -33.7% |
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.