VITAYA: 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.
VITAYA
Largest movements
- Cash +€25,174
up €25,174 (+95.5%), from €26,353 to €51,527
mainly Net result for the year (+€23,939) and Advances received (+€3,045)
- Receivables within one year +€2,515
up €2,515 (+14.7%), from €17,101 to €19,617
of which Other amounts receivable: +€1,309
- Reserves +€73,370
up €73,370 (+92.0%), from €79,750 to €153,120
- Profit (loss) carried forward -€50,264
down €50,264 (-100.0%), from €50,264 to €0
- Advances received +€3,045
new in 2025: €3,045
- Gross operating margin +€29,054
up €29,054, from -€3,892 to €25,162
- Other operating charges -€680
down €680 (-71.5%), from €952 to €272
- Financial income +€324
up €324 (+1065.9%), from €30 to €354
- Depreciation -€286
down €286 (-100.0%), from €286 to €0
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 | €151,950 | €178,144 | +€26,194 | +17.2% |
| Fixed assets | 21/28 | €559 | €0 | -€559 | -100.0% |
| Tangible fixed assets | 22/27 | €559 | €0 | -€559 | -100.0% |
| Furniture and vehicles | 24 | €559 | €0 | -€559 | -100.0% |
| Current assets | 29/58 | €151,390 | €178,144 | +€26,754 | +17.7% |
| Amounts receivable after more than one year | 29 | €107,000 | €107,000 | = | 0.0% |
| Other amounts receivable | 291 | €107,000 | €107,000 | = | 0.0% |
| Amounts receivable within one year | 40/41 | €17,101 | €19,617 | +€2,515 | +14.7% |
| Trade receivables | 40 | €2,220 | €3,426 | +€1,206 | +54.3% |
| Other amounts receivable | 41 | €14,881 | €16,190 | +€1,309 | +8.8% |
| Cash at bank and in hand | 54/58 | €26,353 | €51,527 | +€25,174 | +95.5% |
| Deferred charges and accrued income | 490/1 | €936 | €0 | -€936 | -100.0% |
| Total equity and liabilities | 10/49 | €151,950 | €178,144 | +€26,194 | +17.2% |
| Equity | 10/15 | €148,563 | €171,670 | +€23,106 | +15.6% |
| Contributions | 10/11 | €18,550 | €18,550 | = | 0.0% |
| Reserves | 13 | €79,750 | €153,120 | +€73,370 | +92.0% |
| Distributable reserves | 133 | €79,750 | €153,120 | +€73,370 | +92.0% |
| Profit (loss) carried forward | 14 | €50,264 | €0 | -€50,264 | -100.0% |
| Amounts payable | 17/49 | €3,386 | €6,474 | +€3,088 | +91.2% |
| Amounts payable after more than one year | 17 | €0 | - | = | |
| Other amounts payable | 178/9 | €0 | - | = | |
| Amounts payable within one year | 42/48 | €3,386 | €6,474 | +€3,088 | +91.2% |
| Trade debts | 44 | €2,219 | €2,596 | +€377 | +17.0% |
| Suppliers | 440/4 | €2,219 | €2,596 | +€377 | +17.0% |
| Advances received on contracts in progress | 46 | - | €3,045 | +€3,045 | |
| Taxes, remuneration and social security | 45 | €308 | €0 | -€308 | -100.0% |
| Taxes | 450/3 | €308 | €0 | -€308 | -100.0% |
| Other amounts payable | 47/48 | €859 | €833 | -€26 | -3.0% |
| Non-recurring operating income | 76A | - | €27,669 | +€27,669 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €286 | €0 | -€286 | -100.0% |
| Other operating charges | 640/8 | €952 | €272 | -€680 | -71.5% |
| Non-recurring operating charges | 66A | - | €559 | +€559 | |
| Gross operating margin | 9900 | -€3,892 | €25,162 | +€29,054 | |
| Operating profit (loss) | 9901 | -€5,129 | €24,331 | +€29,460 | |
| Financial income | 75/76B | €30 | €354 | +€324 | +1065.9% |
| Recurring financial income | 75 | €30 | €354 | +€324 | +1065.9% |
| Financial charges | 65/66B | €823 | €746 | -€77 | -9.3% |
| Recurring financial charges | 65 | €823 | €746 | -€77 | -9.3% |
| Profit (loss) for the period before taxes | 9903 | -€5,922 | €23,939 | +€29,861 | |
| Income taxes | 67/77 | €0 | - | = | |
| Profit (loss) for the period | 9904 | -€5,922 | €23,939 | +€29,861 | |
| Profit (loss) for the period to be appropriated | 9905 | -€5,922 | €23,939 | +€29,861 |
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 9 October 2026 via checked.be.