VITA: 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.
VITA
Largest movements
- Tangible fixed assets -€5,978
down €5,978 (-2.8%), from €216,949 to €210,971
- Debts after one year -€7,420
down €7,420 (-10.5%), from €70,441 to €63,021
- Depreciation -€2,176
down €2,176 (-26.7%), from €8,154 to €5,978
- Financial charges +€1,691
up €1,691 (+2,818%), from €60 to €1,751
- Other operating charges -€1,231
no longer reported in 2025 (was €1,231)
- Gross operating margin -€1,036
down €1,036 (-12.6%), from €8,191 to €7,154
- Financial income +€187
new in 2025: €187
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 | €219,881 | €214,205 | -€5,675 | -2.6% |
| Fixed assets | 21/28 | €216,949 | €210,971 | -€5,978 | -2.8% |
| Tangible fixed assets | 22/27 | €216,949 | €210,971 | -€5,978 | -2.8% |
| Land and buildings | 22 | €216,949 | €210,971 | -€5,978 | -2.8% |
| Current assets | 29/58 | €2,932 | €3,234 | +€302 | +10.3% |
| Amounts receivable within one year | 40/41 | €1,264 | €2,143 | +€879 | +69.5% |
| Other amounts receivable | 41 | €1,264 | €2,143 | +€879 | +69.5% |
| Cash at bank and in hand | 54/58 | €605 | €1,092 | +€487 | +80.5% |
| Deferred charges and accrued income | 490/1 | €1,063 | - | -€1,063 | |
| Total equity and liabilities | 10/49 | €219,881 | €214,205 | -€5,675 | -2.6% |
| Equity | 10/15 | €98,587 | €98,200 | -€387 | -0.4% |
| Contributions | 10/11 | €30,987 | €30,987 | = | 0.0% |
| Reserves | 13 | €67,193 | €67,193 | = | 0.0% |
| Tax-exempt reserves | 132 | €55,693 | €55,693 | = | 0.0% |
| Distributable reserves | 133 | €11,500 | €11,500 | = | 0.0% |
| Profit (loss) carried forward | 14 | €407 | €20 | -€387 | -95.1% |
| Provisions and deferred taxes | 16 | €18,564 | €18,564 | = | 0.0% |
| Deferred taxes | 168 | €18,564 | €18,564 | = | 0.0% |
| Amounts payable | 17/49 | €102,729 | €97,441 | -€5,288 | -5.1% |
| Amounts payable after more than one year | 17 | €70,441 | €63,021 | -€7,420 | -10.5% |
| Financial debts | 170/4 | €70,441 | €63,021 | -€7,420 | -10.5% |
| Amounts payable within one year | 42/48 | €32,288 | €34,420 | +€2,132 | +6.6% |
| Current portion of amounts payable after more than one year | 42 | €7,019 | €8,040 | +€1,021 | +14.5% |
| Trade debts | 44 | €1,851 | €2,141 | +€290 | +15.7% |
| Suppliers | 440/4 | €1,851 | €2,141 | +€290 | +15.7% |
| Other amounts payable | 47/48 | €23,418 | €24,239 | +€821 | +3.5% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €8,154 | €5,978 | -€2,176 | -26.7% |
| Other operating charges | 640/8 | €1,231 | - | -€1,231 | |
| Gross operating margin | 9900 | €8,191 | €7,154 | -€1,036 | -12.6% |
| Operating profit (loss) | 9901 | -€1,194 | €1,177 | +€2,371 | |
| Financial income | 75/76B | - | €187 | +€187 | |
| Recurring financial income | 75 | - | €187 | +€187 | |
| Financial charges | 65/66B | €60 | €1,751 | +€1,691 | +2,818% |
| Recurring financial charges | 65 | €60 | €1,751 | +€1,691 | +2,818% |
| Profit (loss) for the period before taxes | 9903 | -€1,254 | -€387 | +€867 | +69.1% |
| Profit (loss) for the period | 9904 | -€1,254 | -€387 | +€867 | +69.1% |
| Profit (loss) for the period to be appropriated | 9905 | -€1,254 | -€387 | +€867 | +69.1% |
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 20 October 2026 via checked.be.