VITRUVIAN PLAYER: 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.
VITRUVIAN PLAYER
Largest movements
- Tangible fixed assets -€4,454
down €4,454 (-3.0%), from €150,260 to €145,806
of which Land and buildings: -€4,095
- Tax, wage and social debts +€4,092
up €4,092 (+321%), from €1,274 to €5,366
- Profit (loss) carried forward -€3,424
down €3,424 (-184%), from -€1,862 to -€5,286
- Debts after one year -€2,853
down €2,853 (-4.3%), from €66,469 to €63,616
- Trade debts -€2,807
down €2,807 (-71.1%), from €3,946 to €1,139
- Gross operating margin -€7,544
down €7,544 (-38.5%), from €19,611 to €12,067
- Taxes +€6,706
new in 2025: €6,706
- Purchases and services +€4,499
up €4,499 (+19.1%), from €23,598 to €28,097
- Turnover -€3,045
down €3,045 (-7.0%), from €43,209 to €40,164
- Other operating charges -€1,936
down €1,936 (-57.3%), from €3,382 to €1,446
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 | €184,041 | €177,667 | -€6,374 | -3.5% |
| Fixed assets | 21/28 | €175,260 | €170,806 | -€4,454 | -2.5% |
| Tangible fixed assets | 22/27 | €150,260 | €145,806 | -€4,454 | -3.0% |
| Land and buildings | 22 | €149,901 | €145,806 | -€4,095 | -2.7% |
| Furniture and vehicles | 24 | €359 | - | -€359 | |
| Financial fixed assets | 28 | €25,000 | €25,000 | = | 0.0% |
| Current assets | 29/58 | €8,781 | €6,861 | -€1,920 | -21.9% |
| Amounts receivable within one year | 40/41 | €7,042 | €5,480 | -€1,562 | -22.2% |
| Trade receivables | 40 | €7,042 | €5,466 | -€1,576 | -22.4% |
| Other amounts receivable | 41 | - | €14 | +€14 | |
| Cash at bank and in hand | 54/58 | €1,653 | €1,295 | -€358 | -21.7% |
| Deferred charges and accrued income | 490/1 | €86 | €86 | = | 0.0% |
| Total equity and liabilities | 10/49 | €184,041 | €177,667 | -€6,374 | -3.5% |
| Equity | 10/15 | €16,138 | €12,714 | -€3,424 | -21.2% |
| Contributions | 10/11 | €18,000 | €18,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€1,862 | -€5,286 | -€3,424 | -184% |
| Amounts payable | 17/49 | €167,903 | €164,953 | -€2,950 | -1.8% |
| Amounts payable after more than one year | 17 | €66,469 | €63,616 | -€2,853 | -4.3% |
| Financial debts | 170/4 | €66,469 | €63,616 | -€2,853 | -4.3% |
| Amounts payable within one year | 42/48 | €100,733 | €101,337 | +€604 | +0.6% |
| Current portion of amounts payable after more than one year | 42 | €2,743 | €2,853 | +€111 | +4.0% |
| Trade debts | 44 | €3,946 | €1,139 | -€2,807 | -71.1% |
| Suppliers | 440/4 | €3,946 | €1,139 | -€2,807 | -71.1% |
| Taxes, remuneration and social security | 45 | €1,274 | €5,366 | +€4,092 | +321% |
| Taxes | 450/3 | €1,274 | €5,366 | +€4,092 | +321% |
| Other amounts payable | 47/48 | €92,771 | €91,980 | -€792 | -0.9% |
| Accrued charges and deferred income | 492/3 | €700 | - | -€700 | |
| Turnover | 70 | €43,209 | €40,164 | -€3,045 | -7.0% |
| Goods, raw materials, services and sundry goods | 60/61 | €23,598 | €28,097 | +€4,499 | +19.1% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €4,572 | €4,454 | -€119 | -2.6% |
| Other operating charges | 640/8 | €3,382 | €1,446 | -€1,936 | -57.3% |
| Gross operating margin | 9900 | €19,611 | €12,067 | -€7,544 | -38.5% |
| Operating profit (loss) | 9901 | €11,657 | €6,168 | -€5,489 | -47.1% |
| Financial income | 75/76B | - | €1 | +€1 | |
| Recurring financial income | 75 | - | €1 | +€1 | |
| Financial charges | 65/66B | €2,335 | €2,885 | +€550 | +23.6% |
| Recurring financial charges | 65 | €2,335 | €2,885 | +€550 | +23.6% |
| Profit (loss) for the period before taxes | 9903 | €9,322 | €3,283 | -€6,039 | -64.8% |
| Income taxes | 67/77 | - | €6,706 | +€6,706 | |
| Profit (loss) for the period | 9904 | €9,322 | -€3,424 | -€12,745 | |
| Profit (loss) for the period to be appropriated | 9905 | €9,322 | -€3,424 | -€12,745 |
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 21 October 2026 via checked.be.