VITA ACTIVA: 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 ACTIVA
Largest movements
- Cash -€20,136
down €20,136 (-61.0%), from €32,992 to €12,856
mainly Contributions, distributions and other (-€19,962) and Tax, wage and social debts (-€11,102)
- Receivables within one year +€579
new in 2025: €579
- Tax, wage and social debts -€11,102
down €11,102 (-78.8%), from €14,096 to €2,994
- Other debts -€8,733
down €8,733 (-46.5%), from €18,796 to €10,063
- Gross operating margin -€5,411
down €5,411 (-17.3%), from €31,368 to €25,957
- Taxes -€4,100
down €4,100 (-42.7%), from €9,601 to €5,501
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 | €32,992 | €13,435 | -€19,557 | -59.3% |
| Current assets | 29/58 | €32,992 | €13,435 | -€19,557 | -59.3% |
| Amounts receivable within one year | 40/41 | - | €579 | +€579 | |
| Other amounts receivable | 41 | - | €579 | +€579 | |
| Cash at bank and in hand | 54/58 | €32,992 | €12,856 | -€20,136 | -61.0% |
| Total equity and liabilities | 10/49 | €32,992 | €13,435 | -€19,557 | -59.3% |
| Equity | 10/15 | €100 | €100 | = | 0.0% |
| Contributions | 10/11 | €100 | €100 | = | 0.0% |
| Amounts payable | 17/49 | €32,892 | €13,335 | -€19,557 | -59.5% |
| Amounts payable within one year | 42/48 | €32,892 | €13,335 | -€19,557 | -59.5% |
| Trade debts | 44 | - | €278 | +€278 | |
| Suppliers | 440/4 | - | €278 | +€278 | |
| Taxes, remuneration and social security | 45 | €14,096 | €2,994 | -€11,102 | -78.8% |
| Taxes | 450/3 | €14,096 | €2,994 | -€11,102 | -78.8% |
| Other amounts payable | 47/48 | €18,796 | €10,063 | -€8,733 | -46.5% |
| Other operating charges | 640/8 | €387 | €400 | +€13 | +3.4% |
| Gross operating margin | 9900 | €31,368 | €25,957 | -€5,411 | -17.3% |
| Operating profit (loss) | 9901 | €30,981 | €25,557 | -€5,424 | -17.5% |
| Financial income | 75/76B | €169 | €130 | -€39 | -23.1% |
| Recurring financial income | 75 | €169 | €130 | -€39 | -23.1% |
| Financial charges | 65/66B | €180 | €224 | +€44 | +24.4% |
| Recurring financial charges | 65 | €180 | €224 | +€44 | +24.4% |
| Profit (loss) for the period before taxes | 9903 | €30,970 | €25,463 | -€5,507 | -17.8% |
| Income taxes | 67/77 | €9,601 | €5,501 | -€4,100 | -42.7% |
| Profit (loss) for the period | 9904 | €21,369 | €19,962 | -€1,407 | -6.6% |
| Profit (loss) for the period to be appropriated | 9905 | €21,369 | €19,962 | -€1,407 | -6.6% |
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 31 October 2026 via checked.be.