ViTim: what changed
ViTim
Largest movements
- Current investments +€150,000
new in 2026: €150,000
- Cash -€66,013
down €66,013 (-44.1%), from €149,834 to €83,822
mainly Current investments (-€150,000) and Debts after one year (-€14,157)
- Tangible fixed assets -€16,803
down €16,803 (-44.9%), from €37,445 to €20,643
of which Leasing and similar rights: -€14,834
- Receivables within one year -€16,230
down €16,230 (-47.5%), from €34,169 to €17,939
of which Trade receivables: -€16,213
- Profit (loss) carried forward +€77,099
up €77,099 (+50.2%), from €153,529 to €230,629
- Debts after one year -€14,157
down €14,157 (-85.6%), from €16,531 to €2,373
- Tax, wage and social debts -€12,223
down €12,223 (-39.3%), from €31,142 to €18,919
of which Taxes: -€17,163
- Gross operating margin -€9,283
down €9,283 (-7.5%), from €124,187 to €114,903
- Financial income +€1,912
new in 2026: €1,912
- Taxes -€1,877
down €1,877 (-8.5%), from €22,091 to €20,214
Change in the result, 2025 to 2026
For each income-statement line you see the change as its effect on the result. Higher costs lower the result, higher income raises it.
Derived cash bridge
The bridge is derived from the 2025 and 2026 balance sheets and the 2026 result. There is no filed cash-flow statement. You see where the money came from and where it went.
Every line side by side
| Line | Code | 2025 | 2026 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €221,940 | €274,794 | +€52,854 | +23.8% |
| Fixed assets | 21/28 | €37,445 | €20,643 | -€16,803 | -44.9% |
| Tangible fixed assets | 22/27 | €37,445 | €20,643 | -€16,803 | -44.9% |
| Furniture and vehicles | 24 | €4,166 | €2,198 | -€1,968 | -47.2% |
| Leasing and similar rights | 25 | €33,279 | €18,445 | -€14,834 | -44.6% |
| Current assets | 29/58 | €184,495 | €254,152 | +€69,657 | +37.8% |
| Amounts receivable within one year | 40/41 | €34,169 | €17,939 | -€16,230 | -47.5% |
| Trade receivables | 40 | €34,152 | €17,939 | -€16,213 | -47.5% |
| Other amounts receivable | 41 | €16 | - | -€16 | |
| Current investments | 50/53 | - | €150,000 | +€150,000 | |
| Cash at bank and in hand | 54/58 | €149,834 | €83,822 | -€66,013 | -44.1% |
| Deferred charges and accrued income | 490/1 | €492 | €2,391 | +€1,899 | +386% |
| Total equity and liabilities | 10/49 | €221,940 | €274,794 | +€52,854 | +23.8% |
| Equity | 10/15 | €158,529 | €235,629 | +€77,099 | +48.6% |
| Contributions | 10/11 | €5,000 | €5,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €153,529 | €230,629 | +€77,099 | +50.2% |
| Amounts payable | 17/49 | €63,411 | €39,166 | -€24,245 | -38.2% |
| Amounts payable after more than one year | 17 | €16,531 | €2,373 | -€14,157 | -85.6% |
| Financial debts | 170/4 | €16,531 | €2,373 | -€14,157 | -85.6% |
| Amounts payable within one year | 42/48 | €46,880 | €36,792 | -€10,088 | -21.5% |
| Current portion of amounts payable after more than one year | 42 | €14,018 | €14,157 | +€139 | +1.0% |
| Trade debts | 44 | €1,720 | €3,539 | +€1,819 | +106% |
| Suppliers | 440/4 | €1,720 | €3,539 | +€1,819 | +106% |
| Taxes, remuneration and social security | 45 | €31,142 | €18,919 | -€12,223 | -39.3% |
| Taxes | 450/3 | €31,142 | €13,979 | -€17,163 | -55.1% |
| Remuneration and social security | 454/9 | - | €4,940 | +€4,940 | |
| Other amounts payable | 47/48 | - | €177 | +€177 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €16,701 | €16,803 | +€102 | +0.6% |
| Other operating charges | 640/8 | €2,087 | €2,158 | +€71 | +3.4% |
| Gross operating margin | 9900 | €124,187 | €114,903 | -€9,283 | -7.5% |
| Operating profit (loss) | 9901 | €105,398 | €95,942 | -€9,456 | -9.0% |
| Financial income | 75/76B | - | €1,912 | +€1,912 | |
| Recurring financial income | 75 | - | €1,912 | +€1,912 | |
| Financial charges | 65/66B | €603 | €540 | -€63 | -10.5% |
| Recurring financial charges | 65 | €603 | €540 | -€63 | -10.5% |
| Profit (loss) for the period before taxes | 9903 | €104,795 | €97,314 | -€7,481 | -7.1% |
| Income taxes | 67/77 | €22,091 | €20,214 | -€1,877 | -8.5% |
| Profit (loss) for the period | 9904 | €82,704 | €77,099 | -€5,604 | -6.8% |
| Profit (loss) for the period to be appropriated | 9905 | €82,704 | €77,099 | -€5,604 | -6.8% |
Next steps
Calculation and sources
Source: filed annual accounts (NBB), financial years ended 30 June 2025 and 30 June 2026. Green is a favourable move for that line, red an unfavourable one. Prepared on 7 November 2026 via checked.be.