VITBA: 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.
VITBA
Largest movements
- Cash +€14,805
up €14,805 (+7053.3%), from €210 to €15,015
mainly Net result for the year (+€33,881) and Other debts (+€22,950)
- Tangible fixed assets -€4,491
down €4,491 (-14.6%), from €30,778 to €26,287
of which Furniture and vehicles: -€4,083
- Receivables within one year -€4,405
down €4,405 (-10.4%), from €42,367 to €37,962
of which Trade receivables: -€13,931
- Deferred charges and accrued income +€885
up €885 (+41.1%), from €2,157 to €3,042
- Other debts +€22,950
up €22,950, from €0 to €22,950
- Short-term financial debts -€14,294
down €14,294 (-100.0%), from €14,294 to €0
- Profit (loss) carried forward +€9,325
up €9,325, from -€9,325 to €0
- Trade debts -€7,541
down €7,541 (-50.3%), from €14,984 to €7,443
- Tax, wage and social debts -€4,877
down €4,877 (-33.7%), from €14,455 to €9,579
- Gross operating margin +€49,732
up €49,732 (+784.1%), from €6,342 to €56,075
- Taxes +€6,653
up €6,653 (+78.4%), from €8,484 to €15,136
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 | €79,194 | €86,362 | +€7,168 | +9.1% |
| Fixed assets | 21/28 | €32,853 | €28,362 | -€4,491 | -13.7% |
| Intangible fixed assets | 21 | €0 | - | = | |
| Tangible fixed assets | 22/27 | €30,778 | €26,287 | -€4,491 | -14.6% |
| Plant, machinery and equipment | 23 | €23,683 | €23,274 | -€409 | -1.7% |
| Furniture and vehicles | 24 | €7,096 | €3,013 | -€4,083 | -57.5% |
| Financial fixed assets | 28 | €2,075 | €2,075 | = | 0.0% |
| Current assets | 29/58 | €46,341 | €58,000 | +€11,660 | +25.2% |
| Stocks and contracts in progress | 3 | €1,607 | €1,981 | +€374 | +23.3% |
| Stocks | 30/36 | €1,607 | €1,981 | +€374 | +23.3% |
| Amounts receivable within one year | 40/41 | €42,367 | €37,962 | -€4,405 | -10.4% |
| Trade receivables | 40 | €38,614 | €24,684 | -€13,931 | -36.1% |
| Other amounts receivable | 41 | €3,753 | €13,278 | +€9,525 | +253.8% |
| Cash at bank and in hand | 54/58 | €210 | €15,015 | +€14,805 | +7053.3% |
| Deferred charges and accrued income | 490/1 | €2,157 | €3,042 | +€885 | +41.1% |
| Total equity and liabilities | 10/49 | €79,194 | €86,362 | +€7,168 | +9.1% |
| Equity | 10/15 | €35,460 | €46,390 | +€10,930 | +30.8% |
| Contributions | 10/11 | €6,200 | €6,200 | = | 0.0% |
| Reserves | 13 | €38,585 | €40,190 | +€1,605 | +4.2% |
| Non-distributable reserves | 130/1 | €0 | - | = | |
| Reserves not available under the articles | 1311 | €0 | - | = | |
| Distributable reserves | 133 | €38,585 | €40,190 | +€1,605 | +4.2% |
| Profit (loss) carried forward | 14 | -€9,325 | €0 | +€9,325 | |
| Amounts payable | 17/49 | €43,734 | €39,972 | -€3,762 | -8.6% |
| Amounts payable within one year | 42/48 | €43,734 | €39,972 | -€3,762 | -8.6% |
| Financial debts | 43 | €14,294 | €0 | -€14,294 | -100.0% |
| Credit institutions | 430/8 | €14,294 | €0 | -€14,294 | -100.0% |
| Trade debts | 44 | €14,984 | €7,443 | -€7,541 | -50.3% |
| Suppliers | 440/4 | €14,984 | €7,443 | -€7,541 | -50.3% |
| Taxes, remuneration and social security | 45 | €14,455 | €9,579 | -€4,877 | -33.7% |
| Taxes | 450/3 | €14,455 | €9,579 | -€4,877 | -33.7% |
| Other amounts payable | 47/48 | €0 | €22,950 | +€22,950 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €4,948 | €4,491 | -€456 | -9.2% |
| Other operating charges | 640/8 | €615 | €852 | +€237 | +38.6% |
| Gross operating margin | 9900 | €6,342 | €56,075 | +€49,732 | +784.1% |
| Operating profit (loss) | 9901 | €780 | €50,731 | +€49,951 | +6402.4% |
| Financial income | 75/76B | €214 | €530 | +€316 | +147.7% |
| Recurring financial income | 75 | €214 | €530 | +€316 | +147.7% |
| Financial charges | 65/66B | €1,836 | €2,245 | +€410 | +22.3% |
| Recurring financial charges | 65 | €1,836 | €2,245 | +€410 | +22.3% |
| Profit (loss) for the period before taxes | 9903 | -€841 | €49,017 | +€49,858 | |
| Income taxes | 67/77 | €8,484 | €15,136 | +€6,653 | +78.4% |
| Profit (loss) for the period | 9904 | -€9,325 | €33,881 | +€43,205 | |
| Profit (loss) for the period to be appropriated | 9905 | -€9,325 | €33,881 | +€43,205 |
Source: filed annual accounts (NBB), fiscal years ended 30 June 2024 and 30 June 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 2 October 2026 via checked.be.