VITCOMM: 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.
VITCOMM
Largest movements
- Receivables within one year +€16,071
up €16,071 (+91.1%), from €17,646 to €33,718
- Receivables after one year -€15,969
down €15,969 (-12.9%), from €124,043 to €108,074
- Cash +€11,949
up €11,949 (+90.2%), from €13,242 to €25,192
mainly Other debts (+€66,667) and Net result for the year (+€42,708)
- Other debts +€66,667
new in 2025: €66,667
- Profit (loss) carried forward -€53,370
down €53,370 (-41.1%), from €129,904 to €76,533
- Gross operating margin +€6,699
up €6,699 (+12.5%), from €53,654 to €60,353
- Taxes +€1,296
up €1,296 (+9.5%), from €13,606 to €14,901
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 | €163,315 | €175,824 | +€12,508 | +7.7% |
| Fixed assets | 21/28 | €8,384 | €8,156 | -€227 | -2.7% |
| Tangible fixed assets | 22/27 | €8,384 | €8,156 | -€227 | -2.7% |
| Plant, machinery and equipment | 23 | €1,235 | €901 | -€334 | -27.1% |
| Furniture and vehicles | 24 | €807 | €1,587 | +€780 | +96.7% |
| Other tangible fixed assets | 26 | €6,342 | €5,669 | -€673 | -10.6% |
| Current assets | 29/58 | €154,932 | €167,667 | +€12,735 | +8.2% |
| Amounts receivable after more than one year | 29 | €124,043 | €108,074 | -€15,969 | -12.9% |
| Trade receivables | 290 | €124,043 | €108,074 | -€15,969 | -12.9% |
| Amounts receivable within one year | 40/41 | €17,646 | €33,718 | +€16,071 | +91.1% |
| Trade receivables | 40 | €17,646 | €33,718 | +€16,071 | +91.1% |
| Cash at bank and in hand | 54/58 | €13,242 | €25,192 | +€11,949 | +90.2% |
| Deferred charges and accrued income | 490/1 | - | €683 | +€683 | |
| Total equity and liabilities | 10/49 | €163,315 | €175,824 | +€12,508 | +7.7% |
| Equity | 10/15 | €150,309 | €96,938 | -€53,370 | -35.5% |
| Contributions | 10/11 | €18,550 | €18,550 | = | 0.0% |
| Reserves | 13 | €1,855 | €1,855 | = | 0.0% |
| Non-distributable reserves | 130/1 | €1,855 | €1,855 | = | 0.0% |
| Reserves not available under the articles | 1311 | €1,855 | €1,855 | = | 0.0% |
| Profit (loss) carried forward | 14 | €129,904 | €76,533 | -€53,370 | -41.1% |
| Amounts payable | 17/49 | €13,007 | €78,885 | +€65,879 | +506.5% |
| Amounts payable within one year | 42/48 | €13,007 | €78,885 | +€65,879 | +506.5% |
| Taxes, remuneration and social security | 45 | €13,007 | €12,219 | -€788 | -6.1% |
| Taxes | 450/3 | €13,007 | €12,219 | -€788 | -6.1% |
| Other amounts payable | 47/48 | - | €66,667 | +€66,667 | |
| Remuneration, social security and pensions | 62 | €2,000 | €1,867 | -€133 | -6.7% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €1,738 | €1,508 | -€230 | -13.2% |
| Other operating charges | 640/8 | €1,723 | €1,966 | +€243 | +14.1% |
| Non-recurring operating charges | 66A | - | €607 | +€607 | |
| Gross operating margin | 9900 | €53,654 | €60,353 | +€6,699 | +12.5% |
| Operating profit (loss) | 9901 | €48,192 | €54,405 | +€6,213 | +12.9% |
| Financial income | 75/76B | €3,893 | €3,386 | -€507 | -13.0% |
| Recurring financial income | 75 | €3,893 | €3,386 | -€507 | -13.0% |
| Financial charges | 65/66B | €128 | €182 | +€54 | +42.6% |
| Recurring financial charges | 65 | €128 | €182 | +€54 | +42.6% |
| Profit (loss) for the period before taxes | 9903 | €51,958 | €57,609 | +€5,651 | +10.9% |
| Income taxes | 67/77 | €13,606 | €14,901 | +€1,296 | +9.5% |
| Profit (loss) for the period | 9904 | €38,352 | €42,708 | +€4,356 | +11.4% |
| Profit (loss) for the period to be appropriated | 9905 | €38,352 | €42,708 | +€4,356 | +11.4% |
Source: filed annual accounts (NBB), fiscal years ended 31 December 2024 and 31 December 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 7 October 2026 via checked.be.