VITERRA PRO: 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.
VITERRA PRO
Largest movements
- Stocks and contracts +€108,220
up €108,220 (+87.1%), from €124,301 to €232,521
- Cash -€103,104
down €103,104 (-78.2%), from €131,930 to €28,825
mainly Stocks and contracts (-€108,220) and Receivables within one year (-€98,125)
- Receivables within one year +€98,125
up €98,125 (+156%), from €62,978 to €161,103
- Trade debts +€123,294
up €123,294 (+663%), from €18,593 to €141,886
- Other debts -€18,058
down €18,058 (-24.1%), from €74,924 to €56,865
- Reserves +€16,253
up €16,253 (+23.3%), from €69,859 to €86,112
- Tax, wage and social debts -€11,162
down €11,162 (-44.9%), from €24,877 to €13,715
- Debts after one year -€11,000
down €11,000 (-57.1%), from €19,250 to €8,250
- Gross operating margin -€17,203
down €17,203 (-36.3%), from €47,453 to €30,249
- Financial charges -€3,751
down €3,751 (-33.3%), from €11,257 to €7,506
- Taxes -€2,973
down €2,973 (-42.1%), from €7,065 to €4,092
- Financial income -€1,180
down €1,180 (-100%), from €1,180 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.
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 | €323,776 | €425,413 | +€101,637 | +31.4% |
| Formation expenses | 20 | €1,811 | €1,144 | -€667 | -36.8% |
| Fixed assets | 21/28 | €2,553 | €1,623 | -€930 | -36.4% |
| Intangible fixed assets | 21 | €2,553 | €1,623 | -€930 | -36.4% |
| Current assets | 29/58 | €319,413 | €422,646 | +€103,234 | +32.3% |
| Stocks and contracts in progress | 3 | €124,301 | €232,521 | +€108,220 | +87.1% |
| Stocks | 30/36 | €124,301 | €232,521 | +€108,220 | +87.1% |
| Amounts receivable within one year | 40/41 | €62,978 | €161,103 | +€98,125 | +156% |
| Trade receivables | 40 | €62,978 | €161,103 | +€98,125 | +156% |
| Cash at bank and in hand | 54/58 | €131,930 | €28,825 | -€103,104 | -78.2% |
| Deferred charges and accrued income | 490/1 | €205 | €197 | -€7 | -3.5% |
| Total equity and liabilities | 10/49 | €323,776 | €425,413 | +€101,637 | +31.4% |
| Equity | 10/15 | €74,859 | €91,112 | +€16,253 | +21.7% |
| Contributions | 10/11 | €5,000 | €5,000 | = | 0.0% |
| Reserves | 13 | €69,859 | €86,112 | +€16,253 | +23.3% |
| Distributable reserves | 133 | €69,859 | €86,112 | +€16,253 | +23.3% |
| Amounts payable | 17/49 | €248,918 | €334,302 | +€85,384 | +34.3% |
| Amounts payable after more than one year | 17 | €19,250 | €8,250 | -€11,000 | -57.1% |
| Financial debts | 170/4 | €19,250 | €8,250 | -€11,000 | -57.1% |
| Amounts payable within one year | 42/48 | €229,394 | €323,467 | +€94,074 | +41.0% |
| Current portion of amounts payable after more than one year | 42 | €111,000 | €111,000 | = | 0.0% |
| Trade debts | 44 | €18,593 | €141,886 | +€123,294 | +663% |
| Suppliers | 440/4 | €18,593 | €141,886 | +€123,294 | +663% |
| Taxes, remuneration and social security | 45 | €24,877 | €13,715 | -€11,162 | -44.9% |
| Taxes | 450/3 | €24,877 | €13,715 | -€11,162 | -44.9% |
| Other amounts payable | 47/48 | €74,924 | €56,865 | -€18,058 | -24.1% |
| Accrued charges and deferred income | 492/3 | €274 | €2,585 | +€2,311 | +843% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €1,596 | €1,596 | = | 0.0% |
| Other operating charges | 640/8 | €563 | €801 | +€238 | +42.2% |
| Non-recurring operating charges | 66A | €0 | - | = | |
| Gross operating margin | 9900 | €47,453 | €30,249 | -€17,203 | -36.3% |
| Operating profit (loss) | 9901 | €45,293 | €27,852 | -€17,441 | -38.5% |
| Financial income | 75/76B | €1,180 | €0 | -€1,180 | -100% |
| Recurring financial income | 75 | €1,180 | €0 | -€1,180 | -100% |
| Financial charges | 65/66B | €11,257 | €7,506 | -€3,751 | -33.3% |
| Recurring financial charges | 65 | €11,257 | €7,506 | -€3,751 | -33.3% |
| Profit (loss) for the period before taxes | 9903 | €35,216 | €20,345 | -€14,871 | -42.2% |
| Income taxes | 67/77 | €7,065 | €4,092 | -€2,973 | -42.1% |
| Profit (loss) for the period | 9904 | €28,150 | €16,253 | -€11,897 | -42.3% |
| Profit (loss) for the period to be appropriated | 9905 | €28,150 | €16,253 | -€11,897 | -42.3% |
Source: filed annual accounts (NBB), financial years ended 30 September 2024 and 30 September 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 15 October 2026 via checked.be.