VITA+: 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.
VITA+
Largest movements
- Cash -€1,479
down €1,479 (-53.2%), from €2,781 to €1,302
mainly Net result for the year (-€7,683) and Investment in fixed assets (net) (-€368)
- Formation expenses -€573
no longer reported in 2024 (was €573)
- Tangible fixed assets +€368
new in 2024: €368
- Profit (loss) carried forward -€7,683
down €7,683 (-290.3%), from -€2,646 to -€10,330
- Other debts +€6,000
new in 2024: €6,000
- Gross operating margin -€5,169
down €5,169 (-358.1%), from -€1,444 to -€6,613
- Depreciation -€186
down €186 (-24.5%), from €758 to €573
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 | €3,354 | €1,670 | -€1,683 | -50.2% |
| Formation expenses | 20 | €573 | - | -€573 | |
| Fixed assets | 21/28 | - | €368 | +€368 | |
| Tangible fixed assets | 22/27 | - | €368 | +€368 | |
| Assets under construction and advance payments | 27 | - | €368 | +€368 | |
| Current assets | 29/58 | €2,781 | €1,302 | -€1,479 | -53.2% |
| Cash at bank and in hand | 54/58 | €2,781 | €1,302 | -€1,479 | -53.2% |
| Total equity and liabilities | 10/49 | €3,354 | €1,670 | -€1,683 | -50.2% |
| Equity | 10/15 | €3,354 | -€4,330 | -€7,683 | |
| Contributions | 10/11 | €6,000 | €6,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€2,646 | -€10,330 | -€7,683 | -290.3% |
| Amounts payable | 17/49 | - | €6,000 | +€6,000 | |
| Amounts payable within one year | 42/48 | - | €6,000 | +€6,000 | |
| Other amounts payable | 47/48 | - | €6,000 | +€6,000 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €758 | €573 | -€186 | -24.5% |
| Other operating charges | 640/8 | €384 | €387 | +€3 | +0.8% |
| Gross operating margin | 9900 | -€1,444 | -€6,613 | -€5,169 | -358.1% |
| Operating profit (loss) | 9901 | -€2,586 | -€7,573 | -€4,986 | -192.8% |
| Financial charges | 65/66B | €60 | €111 | +€51 | +84.3% |
| Recurring financial charges | 65 | €60 | €111 | +€51 | +84.3% |
| Profit (loss) for the period before taxes | 9903 | -€2,646 | -€7,683 | -€5,037 | -190.3% |
| Profit (loss) for the period | 9904 | -€2,646 | -€7,683 | -€5,037 | -190.3% |
| Profit (loss) for the period to be appropriated | 9905 | -€2,646 | -€7,683 | -€5,037 | -190.3% |
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.