VITOS: 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.
VITOS
Largest movements
- Cash +€13,941
up €13,941 (+3.2%), from €439,351 to €453,292
mainly Net result for the year (+€111,609) and Depreciation (+€8,435)
- Reserves +€49,109
up €49,109 (+14.4%), from €340,253 to €389,362
- Tax, wage and social debts -€33,810
down €33,810 (-23.8%), from €141,826 to €108,015
of which Taxes: -€33,370
- Gross operating margin -€105,973
down €105,973 (-38.2%), from €277,659 to €171,686
- Taxes -€34,584
down €34,584 (-40.2%), from €85,981 to €51,397
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 | €487,218 | €503,073 | +€15,854 | +3.3% |
| Fixed assets | 21/28 | €19,406 | €24,378 | +€4,972 | +25.6% |
| Tangible fixed assets | 22/27 | €19,406 | €24,378 | +€4,972 | +25.6% |
| Plant, machinery and equipment | 23 | €7,989 | €5,143 | -€2,846 | -35.6% |
| Furniture and vehicles | 24 | €5,963 | €15,575 | +€9,612 | +161% |
| Other tangible fixed assets | 26 | €5,454 | €3,660 | -€1,794 | -32.9% |
| Current assets | 29/58 | €467,812 | €478,695 | +€10,883 | +2.3% |
| Amounts receivable within one year | 40/41 | €28,461 | €24,283 | -€4,178 | -14.7% |
| Trade receivables | 40 | €27,664 | €23,666 | -€3,998 | -14.5% |
| Other amounts receivable | 41 | €797 | €617 | -€180 | -22.6% |
| Cash at bank and in hand | 54/58 | €439,351 | €453,292 | +€13,941 | +3.2% |
| Deferred charges and accrued income | 490/1 | - | €1,120 | +€1,120 | |
| Total equity and liabilities | 10/49 | €487,218 | €503,073 | +€15,854 | +3.3% |
| Equity | 10/15 | €345,253 | €394,362 | +€49,109 | +14.2% |
| Contributions | 10/11 | €5,000 | €5,000 | = | 0.0% |
| Reserves | 13 | €340,253 | €389,362 | +€49,109 | +14.4% |
| Distributable reserves | 133 | €340,253 | €389,362 | +€49,109 | +14.4% |
| Amounts payable | 17/49 | €141,966 | €108,711 | -€33,255 | -23.4% |
| Amounts payable within one year | 42/48 | €141,966 | €108,711 | -€33,255 | -23.4% |
| Trade debts | 44 | €140 | €696 | +€556 | +397% |
| Suppliers | 440/4 | €140 | €696 | +€556 | +397% |
| Taxes, remuneration and social security | 45 | €141,826 | €108,015 | -€33,810 | -23.8% |
| Taxes | 450/3 | €141,386 | €108,015 | -€33,370 | -23.6% |
| Remuneration and social security | 454/9 | €440 | - | -€440 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €6,129 | €8,435 | +€2,306 | +37.6% |
| Other operating charges | 640/8 | €2,833 | €2,518 | -€315 | -11.1% |
| Gross operating margin | 9900 | €277,659 | €171,686 | -€105,973 | -38.2% |
| Operating profit (loss) | 9901 | €268,697 | €160,733 | -€107,964 | -40.2% |
| Financial income | 75/76B | €5,153 | €3,050 | -€2,104 | -40.8% |
| Recurring financial income | 75 | €5,153 | €3,050 | -€2,104 | -40.8% |
| Financial charges | 65/66B | €638 | €776 | +€138 | +21.7% |
| Recurring financial charges | 65 | €638 | €776 | +€138 | +21.7% |
| Profit (loss) for the period before taxes | 9903 | €273,213 | €163,006 | -€110,206 | -40.3% |
| Income taxes | 67/77 | €85,981 | €51,397 | -€34,584 | -40.2% |
| Profit (loss) for the period | 9904 | €187,232 | €111,609 | -€75,622 | -40.4% |
| Profit (loss) for the period to be appropriated | 9905 | €187,232 | €111,609 | -€75,622 | -40.4% |
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 16 October 2026 via checked.be.