VIT-SERVICES: 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.
VIT-SERVICES
Largest movements
- Current investments +€119,194
up €119,194 (+1191.9%), from €10,000 to €129,194
- Cash -€107,823
down €107,823 (-64.1%), from €168,248 to €60,425
mainly Current investments (-€119,194) and Investment in fixed assets (net) (-€17,681)
- Tangible fixed assets +€12,774
up €12,774 (+86.5%), from €14,773 to €27,547
of which Furniture and vehicles: +€12,328
- Deferred charges and accrued income +€4,089
up €4,089 (+186.3%), from €2,195 to €6,284
- Receivables within one year -€2,802
down €2,802 (-12.0%), from €23,446 to €20,644
of which Trade receivables: -€2,334
- Reserves +€30,441
up €30,441 (+16.9%), from €179,723 to €210,164
of which Distributable reserves: +€30,441
- Other debts -€7,791
down €7,791 (-28.0%), from €27,869 to €20,079
- Tax, wage and social debts +€2,569
up €2,569 (+64.9%), from €3,956 to €6,525
- Gross operating margin +€4,070
up €4,070 (+6.8%), from €60,237 to €64,307
- Depreciation +€2,362
up €2,362 (+92.8%), from €2,546 to €4,908
- Taxes +€1,951
up €1,951 (+12.1%), from €16,096 to €18,047
- Financial income +€1,091
up €1,091 (+355.0%), from €307 to €1,398
From the 2023 result to the 2024 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 2023 and 2024 balance sheets and the 2024 result: not a filed cash-flow statement. It shows where the money came from and went.
Every line side by side
| Line | Code | 2023 | 2024 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €218,727 | €244,159 | +€25,432 | +11.6% |
| Fixed assets | 21/28 | €14,838 | €27,612 | +€12,774 | +86.1% |
| Tangible fixed assets | 22/27 | €14,773 | €27,547 | +€12,774 | +86.5% |
| Plant, machinery and equipment | 23 | - | €2,253 | +€2,253 | |
| Furniture and vehicles | 24 | €8,539 | €20,867 | +€12,328 | +144.4% |
| Other tangible fixed assets | 26 | €6,234 | €4,427 | -€1,807 | -29.0% |
| Financial fixed assets | 28 | €65 | €65 | = | 0.0% |
| Current assets | 29/58 | €203,889 | €216,547 | +€12,658 | +6.2% |
| Amounts receivable within one year | 40/41 | €23,446 | €20,644 | -€2,802 | -12.0% |
| Trade receivables | 40 | €19,604 | €17,270 | -€2,334 | -11.9% |
| Other amounts receivable | 41 | €3,842 | €3,374 | -€467 | -12.2% |
| Current investments | 50/53 | €10,000 | €129,194 | +€119,194 | +1191.9% |
| Cash at bank and in hand | 54/58 | €168,248 | €60,425 | -€107,823 | -64.1% |
| Deferred charges and accrued income | 490/1 | €2,195 | €6,284 | +€4,089 | +186.3% |
| Total equity and liabilities | 10/49 | €218,727 | €244,159 | +€25,432 | +11.6% |
| Equity | 10/15 | €185,923 | €216,364 | +€30,441 | +16.4% |
| Contributions | 10/11 | €6,200 | €6,200 | = | 0.0% |
| Reserves | 13 | €179,723 | €210,164 | +€30,441 | +16.9% |
| Non-distributable reserves | 130/1 | €1,860 | €1,860 | = | 0.0% |
| Reserves not available under the articles | 1311 | €1,860 | €1,860 | = | 0.0% |
| Distributable reserves | 133 | €177,863 | €208,304 | +€30,441 | +17.1% |
| Amounts payable | 17/49 | €32,805 | €27,796 | -€5,009 | -15.3% |
| Amounts payable within one year | 42/48 | €32,805 | €27,796 | -€5,009 | -15.3% |
| Trade debts | 44 | €980 | €1,191 | +€212 | +21.6% |
| Suppliers | 440/4 | €980 | €1,191 | +€212 | +21.6% |
| Taxes, remuneration and social security | 45 | €3,956 | €6,525 | +€2,569 | +64.9% |
| Taxes | 450/3 | €3,956 | €6,525 | +€2,569 | +64.9% |
| Other amounts payable | 47/48 | €27,869 | €20,079 | -€7,791 | -28.0% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €2,546 | €4,908 | +€2,362 | +92.8% |
| Other operating charges | 640/8 | €523 | €535 | +€12 | +2.3% |
| Gross operating margin | 9900 | €60,237 | €64,307 | +€4,070 | +6.8% |
| Operating profit (loss) | 9901 | €57,168 | €58,865 | +€1,697 | +3.0% |
| Financial income | 75/76B | €307 | €1,398 | +€1,091 | +355.0% |
| Recurring financial income | 75 | €307 | €1,398 | +€1,091 | +355.0% |
| Financial charges | 65/66B | €867 | €439 | -€427 | -49.3% |
| Recurring financial charges | 65 | €867 | €439 | -€427 | -49.3% |
| Profit (loss) for the period before taxes | 9903 | €56,608 | €59,824 | +€3,215 | +5.7% |
| Income taxes | 67/77 | €16,096 | €18,047 | +€1,951 | +12.1% |
| Profit (loss) for the period | 9904 | €40,512 | €41,776 | +€1,264 | +3.1% |
| Profit (loss) for the period to be appropriated | 9905 | €40,512 | €41,776 | +€1,264 | +3.1% |
Source: filed annual accounts (NBB), fiscal years ended 31 December 2023 and 31 December 2024. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 2 October 2026 via checked.be.