VITE - HAMOISE: 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.
VITE - HAMOISE
Largest movements
- Cash +€93,964
up €93,964 (+101%), from €92,906 to €186,870
mainly Net result for the year (+€86,715) and Other debts (+€72,068)
- Receivables within one year +€12,382
up €12,382 (+1,280%), from €968 to €13,350
of which Trade receivables: +€13,350
- Tangible fixed assets +€12,193
up €12,193 (+3.7%), from €331,392 to €343,585
of which Plant, machinery and equipment: +€11,742
- Deferred charges and accrued income -€7,314
no longer reported in 2025 (was €7,314)
- Other debts +€72,068
up €72,068 (+100%), from €72,042 to €144,110
- Tax, wage and social debts +€25,144
up €25,144 (+453%), from €5,552 to €30,696
- Profit (loss) carried forward +€14,715
up €14,715 (+86.2%), from €17,066 to €31,781
- Turnover -€287,920
no longer reported in 2025 (was €287,920)
- Gross operating margin +€10,180
up €10,180 (+6.6%), from €154,925 to €165,105
- Purchases and services -€8,915
down €8,915 (-6.7%), from €132,995 to €124,080
- Taxes +€3,650
up €3,650 (+13.5%), from €27,046 to €30,696
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 | €450,953 | €563,269 | +€112,316 | +24.9% |
| Fixed assets | 21/28 | €331,392 | €343,585 | +€12,193 | +3.7% |
| Tangible fixed assets | 22/27 | €331,392 | €343,585 | +€12,193 | +3.7% |
| Land and buildings | 22 | €185,329 | €185,329 | -€0 | 0.0% |
| Plant, machinery and equipment | 23 | €145,561 | €157,303 | +€11,742 | +8.1% |
| Furniture and vehicles | 24 | €502 | €953 | +€451 | +90.0% |
| Current assets | 29/58 | €119,561 | €219,684 | +€100,123 | +83.7% |
| Amounts receivable within one year | 40/41 | €968 | €13,350 | +€12,382 | +1,280% |
| Trade receivables | 40 | - | €13,350 | +€13,350 | |
| Other amounts receivable | 41 | €968 | - | -€968 | |
| Current investments | 50/53 | €18,373 | €19,464 | +€1,091 | +5.9% |
| Cash at bank and in hand | 54/58 | €92,906 | €186,870 | +€93,964 | +101% |
| Deferred charges and accrued income | 490/1 | €7,314 | - | -€7,314 | |
| Total equity and liabilities | 10/49 | €450,953 | €563,269 | +€112,316 | +24.9% |
| Equity | 10/15 | €369,912 | €384,626 | +€14,714 | +4.0% |
| Contributions | 10/11 | €163,018 | €163,018 | = | 0.0% |
| Capital | 10 | €163,018 | €163,018 | = | 0.0% |
| Issued capital | 100 | €163,018 | €163,018 | = | 0.0% |
| Revaluation surpluses | 12 | €173,525 | €173,525 | -€0 | 0.0% |
| Reserves | 13 | €16,302 | €16,302 | = | 0.0% |
| Non-distributable reserves | 130/1 | €16,302 | €16,302 | = | 0.0% |
| Legal reserve | 130 | €16,302 | €16,302 | = | 0.0% |
| Profit (loss) carried forward | 14 | €17,066 | €31,781 | +€14,715 | +86.2% |
| Amounts payable | 17/49 | €81,041 | €178,643 | +€97,602 | +120% |
| Amounts payable within one year | 42/48 | €81,041 | €178,641 | +€97,600 | +120% |
| Trade debts | 44 | €3,448 | €3,835 | +€387 | +11.2% |
| Suppliers | 440/4 | €3,448 | €3,835 | +€387 | +11.2% |
| Taxes, remuneration and social security | 45 | €5,552 | €30,696 | +€25,144 | +453% |
| Taxes | 450/3 | €5,552 | €30,696 | +€25,144 | +453% |
| Other amounts payable | 47/48 | €72,042 | €144,110 | +€72,068 | +100% |
| Accrued charges and deferred income | 492/3 | - | €2 | +€2 | |
| Turnover | 70 | €287,920 | - | -€287,920 | |
| Goods, raw materials, services and sundry goods | 60/61 | €132,995 | €124,080 | -€8,915 | -6.7% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €24,218 | €24,323 | +€105 | +0.4% |
| Other operating charges | 640/8 | €23,389 | €24,124 | +€735 | +3.1% |
| Gross operating margin | 9900 | €154,925 | €165,105 | +€10,180 | +6.6% |
| Operating profit (loss) | 9901 | €107,318 | €116,658 | +€9,340 | +8.7% |
| Financial income | 75/76B | - | €1,090 | +€1,090 | |
| Recurring financial income | 75 | - | €1,090 | +€1,090 | |
| Financial charges | 65/66B | €401 | €337 | -€64 | -15.9% |
| Recurring financial charges | 65 | €401 | €337 | -€64 | -15.9% |
| Profit (loss) for the period before taxes | 9903 | €106,917 | €117,411 | +€10,494 | +9.8% |
| Income taxes | 67/77 | €27,046 | €30,696 | +€3,650 | +13.5% |
| Profit (loss) for the period | 9904 | €79,871 | €86,715 | +€6,844 | +8.6% |
| Profit (loss) for the period to be appropriated | 9905 | €79,871 | €86,715 | +€6,844 | +8.6% |
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 29 October 2026 via checked.be.