VITUS: 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.
VITUS
Largest movements
- Receivables within one year -€2,818
down €2,818 (-25.4%), from €11,078 to €8,259
of which Trade receivables: -€5,423
- Tangible fixed assets -€747
down €747 (-41.0%), from €1,820 to €1,073
of which Plant, machinery and equipment: -€391
- Debts after one year +€23,000
up €23,000 (+159.7%), from €14,400 to €37,400
of which Other amounts payable: +€23,000
- Trade debts -€9,396
down €9,396 (-76.8%), from €12,242 to €2,845
- Advances received -€8,501
no longer reported in 2025 (was €8,501)
- Other debts -€8,344
down €8,344 (-94.2%), from €8,854 to €510
- Tax, wage and social debts -€1,617
down €1,617 (-72.7%), from €2,223 to €606
- Gross operating margin -€1,997
down €1,997 (-61.9%), from €3,226 to €1,229
- Financial income +€1,156
new in 2025: €1,156
- Other operating charges -€547
down €547 (-75.3%), from €727 to €180
- Depreciation +€387
up €387 (+107.7%), from €360 to €747
- Financial charges +€85
up €85 (+30.1%), from €281 to €366
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 | €13,138 | €9,512 | -€3,625 | -27.6% |
| Fixed assets | 21/28 | €2,000 | €1,253 | -€747 | -37.3% |
| Tangible fixed assets | 22/27 | €1,820 | €1,073 | -€747 | -41.0% |
| Plant, machinery and equipment | 23 | €1,169 | €778 | -€391 | -33.4% |
| Furniture and vehicles | 24 | €651 | €295 | -€356 | -54.7% |
| Financial fixed assets | 28 | €180 | €180 | = | 0.0% |
| Current assets | 29/58 | €11,138 | €8,259 | -€2,879 | -25.8% |
| Amounts receivable within one year | 40/41 | €11,078 | €8,259 | -€2,818 | -25.4% |
| Trade receivables | 40 | €11,078 | €5,655 | -€5,423 | -49.0% |
| Other amounts receivable | 41 | - | €2,605 | +€2,605 | |
| Cash at bank and in hand | 54/58 | €60 | - | -€60 | |
| Total equity and liabilities | 10/49 | €13,138 | €9,512 | -€3,625 | -27.6% |
| Equity | 10/15 | -€33,082 | -€31,990 | +€1,092 | +3.3% |
| Contributions | 10/11 | €18,592 | €18,592 | = | 0.0% |
| Reserves | 13 | €2,300 | €2,300 | = | 0.0% |
| Non-distributable reserves | 130/1 | €236 | €236 | = | 0.0% |
| Reserves not available under the articles | 1311 | €236 | €236 | = | 0.0% |
| Distributable reserves | 133 | €2,064 | €2,064 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€53,974 | -€52,882 | +€1,092 | +2.0% |
| Amounts payable | 17/49 | €46,220 | €41,502 | -€4,718 | -10.2% |
| Amounts payable after more than one year | 17 | €14,400 | €37,400 | +€23,000 | +159.7% |
| Financial debts | 170/4 | €14,400 | €14,400 | = | 0.0% |
| Other amounts payable | 178/9 | - | €23,000 | +€23,000 | |
| Amounts payable within one year | 42/48 | €31,820 | €4,102 | -€27,718 | -87.1% |
| Financial debts | 43 | - | €140 | +€140 | |
| Credit institutions | 430/8 | - | €140 | +€140 | |
| Trade debts | 44 | €12,242 | €2,845 | -€9,396 | -76.8% |
| Suppliers | 440/4 | €12,242 | €2,845 | -€9,396 | -76.8% |
| Advances received on contracts in progress | 46 | €8,501 | - | -€8,501 | |
| Taxes, remuneration and social security | 45 | €2,223 | €606 | -€1,617 | -72.7% |
| Taxes | 450/3 | €2,223 | €606 | -€1,617 | -72.7% |
| Other amounts payable | 47/48 | €8,854 | €510 | -€8,344 | -94.2% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €360 | €747 | +€387 | +107.7% |
| Other operating charges | 640/8 | €727 | €180 | -€547 | -75.3% |
| Gross operating margin | 9900 | €3,226 | €1,229 | -€1,997 | -61.9% |
| Operating profit (loss) | 9901 | €2,139 | €302 | -€1,837 | -85.9% |
| Financial income | 75/76B | - | €1,156 | +€1,156 | |
| Recurring financial income | 75 | - | €1,156 | +€1,156 | |
| Financial charges | 65/66B | €281 | €366 | +€85 | +30.1% |
| Recurring financial charges | 65 | €281 | €366 | +€85 | +30.1% |
| Profit (loss) for the period before taxes | 9903 | €1,858 | €1,092 | -€766 | -41.2% |
| Profit (loss) for the period | 9904 | €1,858 | €1,092 | -€766 | -41.2% |
| Profit (loss) for the period to be appropriated | 9905 | €1,858 | €1,092 | -€766 | -41.2% |
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 30 September 2026 via checked.be.