VITUR: what changed
Two fiscal 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.
VITUR
Largest movements
- Receivables within one year -€10,000
down €10,000 (-100.0%), from €10,000 to €0
- Cash +€4,918
new in 2025: €4,918
mainly Receivables within one year (+€10,000) and Other debts (+€2,500)
- Profit (loss) carried forward -€8,948
down €8,948 (-301.5%), from -€2,967 to -€11,915
- Other debts +€2,500
up €2,500 (+6335.5%), from €39 to €2,539
- Trade debts +€1,643
up €1,643 (+657.3%), from €250 to €1,893
- Tax, wage and social debts -€278
down €278 (-100.0%), from €278 to €0
- Gross operating margin -€6,421
new in 2025: -€6,421
- Other operating charges +€2,218
up €2,218 (+887.2%), from €250 to €2,468
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.
Cash bridge derived
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 | €10,000 | €4,918 | -€5,082 | -50.8% |
| Fixed assets | 21/28 | €0 | - | = | |
| Financial fixed assets | 28 | €0 | - | = | |
| Current assets | 29/58 | €10,000 | €4,918 | -€5,082 | -50.8% |
| Amounts receivable within one year | 40/41 | €10,000 | €0 | -€10,000 | -100.0% |
| Other amounts receivable | 41 | €10,000 | €0 | -€10,000 | -100.0% |
| Cash at bank and in hand | 54/58 | - | €4,918 | +€4,918 | |
| Total equity and liabilities | 10/49 | €10,000 | €4,918 | -€5,082 | -50.8% |
| Equity | 10/15 | €9,433 | €485 | -€8,948 | -94.9% |
| Contributions | 10/11 | €12,400 | €12,400 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€2,967 | -€11,915 | -€8,948 | -301.5% |
| Amounts payable | 17/49 | €567 | €4,433 | +€3,865 | +681.3% |
| Amounts payable within one year | 42/48 | €567 | €4,433 | +€3,865 | +681.3% |
| Trade debts | 44 | €250 | €1,893 | +€1,643 | +657.3% |
| Suppliers | 440/4 | €250 | €1,893 | +€1,643 | +657.3% |
| Taxes, remuneration and social security | 45 | €278 | €0 | -€278 | -100.0% |
| Taxes | 450/3 | €278 | €0 | -€278 | -100.0% |
| Other amounts payable | 47/48 | €39 | €2,539 | +€2,500 | +6335.5% |
| Other operating charges | 640/8 | €250 | €2,468 | +€2,218 | +887.2% |
| Non-recurring operating charges | 66A | €7,875 | €0 | -€7,875 | -100.0% |
| Gross operating margin | 9900 | - | -€6,421 | -€6,421 | |
| Operating profit (loss) | 9901 | -€8,125 | -€8,889 | -€764 | -9.4% |
| Financial charges | 65/66B | €100 | €59 | -€41 | -41.2% |
| Recurring financial charges | 65 | €100 | €59 | -€41 | -41.2% |
| Profit (loss) for the period before taxes | 9903 | -€8,225 | -€8,948 | -€723 | -8.8% |
| Profit (loss) for the period | 9904 | -€8,225 | -€8,948 | -€723 | -8.8% |
| Profit (loss) for the period to be appropriated | 9905 | -€8,225 | -€8,948 | -€723 | -8.8% |
Source: filed annual accounts (NBB), fiscal years ended 31 December 2024 and 31 December 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 1 October 2026 via checked.be.