4VITA: 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.
4VITA
Largest movements
- Receivables within one year +€9,424
up €9,424 (+10.7%), from €87,944 to €97,368
of which Other amounts receivable: +€14,646
- Tangible fixed assets -€1,398
down €1,398 (-31.1%), from €4,493 to €3,096
of which Furniture and vehicles: -€1,333
- Tax, wage and social debts -€16,083
down €16,083 (-56.1%), from €28,644 to €12,561
- Trade debts +€14,087
up €14,087 (+771%), from €1,828 to €15,915
- Current portion of long-term debt +€8,250
new in 2025: €8,250
- Profit (loss) carried forward +€1,124
up €1,124 (+2.1%), from €54,595 to €55,719
- Gross operating margin -€40,444
down €40,444 (-88.6%), from €45,662 to €5,219
- Taxes -€7,848
down €7,848 (-74.3%), from €10,561 to €2,713
- Financial charges +€1,275
up €1,275 (+450%), from €283 to €1,558
- Depreciation +€805
up €805 (+43.9%), from €1,835 to €2,640
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 | €103,717 | €111,096 | +€7,378 | +7.1% |
| Fixed assets | 21/28 | €4,993 | €3,096 | -€1,898 | -38.0% |
| Tangible fixed assets | 22/27 | €4,493 | €3,096 | -€1,398 | -31.1% |
| Plant, machinery and equipment | 23 | €1,754 | €1,689 | -€64 | -3.7% |
| Furniture and vehicles | 24 | €2,740 | €1,406 | -€1,333 | -48.7% |
| Financial fixed assets | 28 | €500 | - | -€500 | |
| Current assets | 29/58 | €98,724 | €108,000 | +€9,276 | +9.4% |
| Amounts receivable within one year | 40/41 | €87,944 | €97,368 | +€9,424 | +10.7% |
| Trade receivables | 40 | €8,578 | €3,356 | -€5,222 | -60.9% |
| Other amounts receivable | 41 | €79,366 | €94,012 | +€14,646 | +18.5% |
| Cash at bank and in hand | 54/58 | €10,519 | €10,363 | -€156 | -1.5% |
| Deferred charges and accrued income | 490/1 | €261 | €269 | +€8 | +2.9% |
| Total equity and liabilities | 10/49 | €103,717 | €111,096 | +€7,378 | +7.1% |
| Equity | 10/15 | €73,245 | €74,369 | +€1,124 | +1.5% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €50 | €50 | = | 0.0% |
| Non-distributable reserves | 130/1 | €50 | €50 | = | 0.0% |
| Reserves not available under the articles | 1311 | €50 | €50 | = | 0.0% |
| Profit (loss) carried forward | 14 | €54,595 | €55,719 | +€1,124 | +2.1% |
| Amounts payable | 17/49 | €30,472 | €36,726 | +€6,254 | +20.5% |
| Amounts payable within one year | 42/48 | €30,472 | €36,726 | +€6,254 | +20.5% |
| Current portion of amounts payable after more than one year | 42 | - | €8,250 | +€8,250 | |
| Trade debts | 44 | €1,828 | €15,915 | +€14,087 | +771% |
| Suppliers | 440/4 | €1,828 | €15,915 | +€14,087 | +771% |
| Taxes, remuneration and social security | 45 | €28,644 | €12,561 | -€16,083 | -56.1% |
| Taxes | 450/3 | €28,644 | €12,561 | -€16,083 | -56.1% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €1,835 | €2,640 | +€805 | +43.9% |
| Other operating charges | 640/8 | €1,188 | €848 | -€340 | -28.6% |
| Non-recurring operating charges | 66A | €5,615 | €956 | -€4,658 | -83.0% |
| Gross operating margin | 9900 | €45,662 | €5,219 | -€40,444 | -88.6% |
| Operating profit (loss) | 9901 | €37,025 | €774 | -€36,251 | -97.9% |
| Financial income | 75/76B | €4,186 | €4,622 | +€436 | +10.4% |
| Recurring financial income | 75 | €4,186 | €4,622 | +€436 | +10.4% |
| Financial charges | 65/66B | €283 | €1,558 | +€1,275 | +450% |
| Recurring financial charges | 65 | €283 | €1,558 | +€1,275 | +450% |
| Profit (loss) for the period before taxes | 9903 | €40,927 | €3,837 | -€37,090 | -90.6% |
| Income taxes | 67/77 | €10,561 | €2,713 | -€7,848 | -74.3% |
| Profit (loss) for the period | 9904 | €30,366 | €1,124 | -€29,242 | -96.3% |
| Profit (loss) for the period to be appropriated | 9905 | €30,366 | €1,124 | -€29,242 | -96.3% |
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 13 October 2026 via checked.be.