CENTRE VITALITE: 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.
CENTRE VITALITE
Largest movements
- Tangible fixed assets -€40,888
down €40,888 (-13.8%), from €297,046 to €256,158
- Cash +€29,464
up €29,464 (+24.2%), from €121,511 to €150,975
mainly Net result for the year (+€46,365) and Depreciation (+€45,808)
- Receivables after one year +€20,602
new in 2025: €20,602
- Reserves +€46,000
up €46,000 (+51.0%), from €90,259 to €136,259
- Debts after one year -€33,857
down €33,857 (-13.5%), from €250,993 to €217,136
- Tax, wage and social debts +€9,134
up €9,134 (+57.1%), from €16,010 to €25,144
of which Taxes: +€7,362
- Current portion of long-term debt -€8,968
down €8,968 (-20.9%), from €42,825 to €33,857
- Turnover +€44,644
up €44,644 (+13.4%), from €332,339 to €376,983
- Gross operating margin +€32,024
up €32,024 (+21.4%), from €149,895 to €181,919
- Purchases and services +€21,083
up €21,083 (+11.4%), from €184,801 to €205,884
- Taxes +€9,254
up €9,254 (+102%), from €9,050 to €18,304
- Depreciation +€8,835
up €8,835 (+23.9%), from €36,973 to €45,808
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 | €429,250 | €438,316 | +€9,066 | +2.1% |
| Fixed assets | 21/28 | €301,741 | €259,155 | -€42,586 | -14.1% |
| Intangible fixed assets | 21 | €4,565 | €2,867 | -€1,698 | -37.2% |
| Tangible fixed assets | 22/27 | €297,046 | €256,158 | -€40,888 | -13.8% |
| Land and buildings | 22 | €158,737 | €144,196 | -€14,541 | -9.2% |
| Plant, machinery and equipment | 23 | €68,875 | €54,352 | -€14,523 | -21.1% |
| Furniture and vehicles | 24 | €17,196 | €12,138 | -€5,058 | -29.4% |
| Other tangible fixed assets | 26 | €52,238 | €45,472 | -€6,766 | -13.0% |
| Financial fixed assets | 28 | €130 | €130 | = | 0.0% |
| Current assets | 29/58 | €127,509 | €179,161 | +€51,652 | +40.5% |
| Amounts receivable after more than one year | 29 | - | €20,602 | +€20,602 | |
| Other amounts receivable | 291 | - | €20,602 | +€20,602 | |
| Amounts receivable within one year | 40/41 | €5,324 | €7,135 | +€1,811 | +34.0% |
| Trade receivables | 40 | €684 | €1,453 | +€769 | +112% |
| Other amounts receivable | 41 | €4,640 | €5,682 | +€1,042 | +22.5% |
| Cash at bank and in hand | 54/58 | €121,511 | €150,975 | +€29,464 | +24.2% |
| Deferred charges and accrued income | 490/1 | €674 | €449 | -€225 | -33.4% |
| Total equity and liabilities | 10/49 | €429,250 | €438,316 | +€9,066 | +2.1% |
| Equity | 10/15 | €111,442 | €157,807 | +€46,365 | +41.6% |
| Contributions | 10/11 | €20,460 | €20,460 | = | 0.0% |
| Reserves | 13 | €90,259 | €136,259 | +€46,000 | +51.0% |
| Distributable reserves | 133 | €90,259 | €136,259 | +€46,000 | +51.0% |
| Profit (loss) carried forward | 14 | €723 | €1,088 | +€365 | +50.5% |
| Amounts payable | 17/49 | €317,808 | €280,509 | -€37,299 | -11.7% |
| Amounts payable after more than one year | 17 | €250,993 | €217,136 | -€33,857 | -13.5% |
| Financial debts | 170/4 | €250,993 | €217,136 | -€33,857 | -13.5% |
| Amounts payable within one year | 42/48 | €66,815 | €63,373 | -€3,442 | -5.2% |
| Current portion of amounts payable after more than one year | 42 | €42,825 | €33,857 | -€8,968 | -20.9% |
| Trade debts | 44 | €7,421 | €3,100 | -€4,321 | -58.2% |
| Suppliers | 440/4 | €7,421 | €3,100 | -€4,321 | -58.2% |
| Taxes, remuneration and social security | 45 | €16,010 | €25,144 | +€9,134 | +57.1% |
| Taxes | 450/3 | €9,681 | €17,043 | +€7,362 | +76.0% |
| Remuneration and social security | 454/9 | €6,329 | €8,101 | +€1,772 | +28.0% |
| Other amounts payable | 47/48 | €559 | €1,272 | +€713 | +128% |
| Turnover | 70 | €332,339 | €376,983 | +€44,644 | +13.4% |
| Goods, raw materials, services and sundry goods | 60/61 | €184,801 | €205,884 | +€21,083 | +11.4% |
| Remuneration, social security and pensions | 62 | €62,319 | €58,083 | -€4,236 | -6.8% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €36,973 | €45,808 | +€8,835 | +23.9% |
| Other operating charges | 640/8 | €4,647 | €5,350 | +€703 | +15.1% |
| Gross operating margin | 9900 | €149,895 | €181,919 | +€32,024 | +21.4% |
| Operating profit (loss) | 9901 | €45,956 | €72,678 | +€26,722 | +58.1% |
| Financial income | 75/76B | €551 | €2,151 | +€1,600 | +290% |
| Recurring financial income | 75 | €551 | €2,151 | +€1,600 | +290% |
| Financial charges | 65/66B | €9,742 | €10,160 | +€418 | +4.3% |
| Recurring financial charges | 65 | €9,742 | €10,160 | +€418 | +4.3% |
| Profit (loss) for the period before taxes | 9903 | €36,765 | €64,669 | +€27,904 | +75.9% |
| Income taxes | 67/77 | €9,050 | €18,304 | +€9,254 | +102% |
| Profit (loss) for the period | 9904 | €27,715 | €46,365 | +€18,650 | +67.3% |
| Profit (loss) for the period to be appropriated | 9905 | €27,715 | €46,365 | +€18,650 | +67.3% |
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 27 October 2026 via checked.be.