VITICA: 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.
VITICA
Largest movements
- Cash -€11,392
down €11,392 (-57.6%), from €19,784 to €8,392
mainly Net result for the year (-€22,949) and Receivables within one year (-€5,789)
- Receivables within one year +€5,789
new in 2025: €5,789
of which Other amounts receivable: +€4,927
- Deferred charges and accrued income -€1,826
down €1,826 (-100%), from €1,826 to €0
- Tangible fixed assets -€712
down €712 (-54.1%), from €1,318 to €606
- Profit (loss) carried forward -€22,949
down €22,949, from €11,340 to -€11,609
- Other debts +€17,345
up €17,345 (+715%), from €2,426 to €19,771
- Tax, wage and social debts -€1,345
down €1,345 (-45.3%), from €2,969 to €1,624
of which Taxes: -€1,345
- Trade debts -€1,193
down €1,193 (-100%), from €1,193 to €0
- Gross operating margin -€25,333
down €25,333, from €3,894 to -€21,440
- Taxes -€1,624
no longer reported in 2025 (was €1,624)
- Other operating charges +€708
new in 2025: €708
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 | €22,928 | €14,786 | -€8,141 | -35.5% |
| Fixed assets | 21/28 | €1,318 | €606 | -€712 | -54.1% |
| Tangible fixed assets | 22/27 | €1,318 | €606 | -€712 | -54.1% |
| Furniture and vehicles | 24 | €1,318 | €606 | -€712 | -54.1% |
| Current assets | 29/58 | €21,610 | €14,181 | -€7,429 | -34.4% |
| Amounts receivable within one year | 40/41 | - | €5,789 | +€5,789 | |
| Trade receivables | 40 | - | €862 | +€862 | |
| Other amounts receivable | 41 | - | €4,927 | +€4,927 | |
| Cash at bank and in hand | 54/58 | €19,784 | €8,392 | -€11,392 | -57.6% |
| Deferred charges and accrued income | 490/1 | €1,826 | €0 | -€1,826 | -100% |
| Total equity and liabilities | 10/49 | €22,928 | €14,786 | -€8,141 | -35.5% |
| Equity | 10/15 | €16,340 | -€6,609 | -€22,949 | |
| Contributions | 10/11 | €5,000 | €5,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €11,340 | -€11,609 | -€22,949 | |
| Amounts payable | 17/49 | €6,588 | €21,395 | +€14,807 | +225% |
| Amounts payable within one year | 42/48 | €6,588 | €21,395 | +€14,807 | +225% |
| Trade debts | 44 | €1,193 | €0 | -€1,193 | -100% |
| Suppliers | 440/4 | €1,193 | €0 | -€1,193 | -100% |
| Taxes, remuneration and social security | 45 | €2,969 | €1,624 | -€1,345 | -45.3% |
| Taxes | 450/3 | €2,969 | €1,624 | -€1,345 | -45.3% |
| Remuneration and social security | 454/9 | - | €0 | = | |
| Other amounts payable | 47/48 | €2,426 | €19,771 | +€17,345 | +715% |
| Non-recurring operating income | 76A | €6,007 | - | -€6,007 | |
| Remuneration, social security and pensions | 62 | €19 | - | -€19 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €880 | €712 | -€168 | -19.1% |
| Other operating charges | 640/8 | - | €708 | +€708 | |
| Gross operating margin | 9900 | €3,894 | -€21,440 | -€25,333 | |
| Operating profit (loss) | 9901 | €2,995 | -€22,861 | -€25,855 | |
| Financial income | 75/76B | €0 | - | -€0 | |
| Recurring financial income | 75 | €0 | - | -€0 | |
| Financial charges | 65/66B | €30 | €88 | +€58 | +197% |
| Recurring financial charges | 65 | €30 | €88 | +€58 | +197% |
| Profit (loss) for the period before taxes | 9903 | €2,965 | -€22,949 | -€25,914 | |
| Income taxes | 67/77 | €1,624 | - | -€1,624 | |
| Profit (loss) for the period | 9904 | €1,341 | -€22,949 | -€24,290 | |
| Profit (loss) for the period to be appropriated | 9905 | €1,341 | -€22,949 | -€24,290 |
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 14 October 2026 via checked.be.