VITIFARM: 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.
VITIFARM
Largest movements
- Receivables within one year +€15,087
up €15,087 (+43.8%), from €34,464 to €49,551
of which Trade receivables: +€15,125
- Tangible fixed assets -€7,385
down €7,385 (-3.7%), from €201,174 to €193,789
- Other debts +€10,747
up €10,747 (+12.8%), from €84,122 to €94,869
- Profit (loss) carried forward -€6,978
down €6,978 (-15.5%), from -€45,000 to -€51,979
- Contributions +€2,920
up €2,920 (+1.6%), from €186,000 to €188,920
- Other operating charges +€5,527
up €5,527 (+720%), from €767 to €6,295
- Financial charges -€1,218
down €1,218 (-20.8%), from €5,856 to €4,638
- Gross operating margin -€873
down €873 (-7.1%), from €12,228 to €11,354
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
Cash or the result is not a separate line in both sets of accounts; the cash flow cannot be derived from them.
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €235,637 | €243,374 | +€7,736 | +3.3% |
| Fixed assets | 21/28 | €201,174 | €193,789 | -€7,385 | -3.7% |
| Tangible fixed assets | 22/27 | €201,174 | €193,789 | -€7,385 | -3.7% |
| Land and buildings | 22 | €201,174 | €193,789 | -€7,385 | -3.7% |
| Current assets | 29/58 | €34,464 | €49,585 | +€15,122 | +43.9% |
| Amounts receivable within one year | 40/41 | €34,464 | €49,551 | +€15,087 | +43.8% |
| Trade receivables | 40 | €34,426 | €49,551 | +€15,125 | +43.9% |
| Other amounts receivable | 41 | €38 | - | -€38 | |
| Deferred charges and accrued income | 490/1 | - | €34 | +€34 | |
| Total equity and liabilities | 10/49 | €235,637 | €243,374 | +€7,736 | +3.3% |
| Equity | 10/15 | €142,653 | €138,595 | -€4,058 | -2.8% |
| Contributions | 10/11 | €186,000 | €188,920 | +€2,920 | +1.6% |
| Capital | 10 | €186,000 | €188,920 | +€2,920 | +1.6% |
| Issued capital | 100 | €186,000 | €188,920 | +€2,920 | +1.6% |
| Reserves | 13 | €1,654 | €1,654 | = | 0.0% |
| Non-distributable reserves | 130/1 | €1,654 | €1,654 | = | 0.0% |
| Legal reserve | 130 | €1,654 | €1,654 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€45,000 | -€51,979 | -€6,978 | -15.5% |
| Amounts payable | 17/49 | €92,984 | €104,778 | +€11,795 | +12.7% |
| Amounts payable within one year | 42/48 | €92,984 | €104,778 | +€11,795 | +12.7% |
| Financial debts | 43 | €8,862 | €9,487 | +€625 | +7.1% |
| Credit institutions | 430/8 | €8,862 | €9,487 | +€625 | +7.1% |
| Trade debts | 44 | - | €422 | +€422 | |
| Suppliers | 440/4 | - | €422 | +€422 | |
| Other amounts payable | 47/48 | €84,122 | €94,869 | +€10,747 | +12.8% |
| Remuneration, social security and pensions | 62 | - | €15 | +€15 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €7,385 | €7,385 | = | 0.0% |
| Other operating charges | 640/8 | €767 | €6,295 | +€5,527 | +720% |
| Gross operating margin | 9900 | €12,228 | €11,354 | -€873 | -7.1% |
| Operating profit (loss) | 9901 | €4,075 | -€2,340 | -€6,416 | |
| Financial charges | 65/66B | €5,856 | €4,638 | -€1,218 | -20.8% |
| Recurring financial charges | 65 | €5,856 | €4,638 | -€1,218 | -20.8% |
| Profit (loss) for the period before taxes | 9903 | -€1,780 | -€6,978 | -€5,198 | -292% |
| Profit (loss) for the period | 9904 | -€1,780 | -€6,978 | -€5,198 | -292% |
| Profit (loss) for the period to be appropriated | 9905 | -€1,780 | -€6,978 | -€5,198 | -292% |
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 18 October 2026 via checked.be.