VITA BEATA: 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 BEATA
Largest movements
- Receivables within one year -€9,141
down €9,141 (-73.2%), from €12,487 to €3,346
of which Other amounts receivable: -€6,991
- Cash -€3,633
down €3,633 (-40.7%), from €8,937 to €5,304
mainly Net result for the year (-€10,399) and Trade debts (-€3,026)
- Deferred charges and accrued income -€1,755
down €1,755 (-93.0%), from €1,886 to €131
- Tangible fixed assets -€625
down €625 (-74.2%), from €843 to €218
of which Furniture and vehicles: -€408
- Profit (loss) carried forward -€10,399
down €10,399 (-100.8%), from -€10,313 to -€20,711
- Trade debts -€3,026
down €3,026 (-79.7%), from €3,796 to €770
- Tax, wage and social debts -€1,061
down €1,061 (-79.0%), from €1,343 to €282
- Other debts -€477
down €477 (-4.4%), from €10,935 to €10,458
- Short-term financial debts -€392
down €392 (-100.0%), from €392 to €0
- Gross operating margin +€10,083
up €10,083 (+53.4%), from -€18,877 to -€8,793
- Other operating charges -€442
down €442 (-39.7%), from €1,114 to €671
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.
Cash bridge derived
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 | €24,753 | €9,399 | -€15,354 | -62.0% |
| Fixed assets | 21/28 | €1,443 | €618 | -€825 | -57.2% |
| Tangible fixed assets | 22/27 | €843 | €218 | -€625 | -74.2% |
| Land and buildings | 22 | €435 | €218 | -€218 | -50.0% |
| Furniture and vehicles | 24 | €408 | €0 | -€408 | -100.0% |
| Financial fixed assets | 28 | €600 | €400 | -€200 | -33.3% |
| Current assets | 29/58 | €23,310 | €8,781 | -€14,529 | -62.3% |
| Amounts receivable within one year | 40/41 | €12,487 | €3,346 | -€9,141 | -73.2% |
| Trade receivables | 40 | €2,479 | €330 | -€2,149 | -86.7% |
| Other amounts receivable | 41 | €10,007 | €3,016 | -€6,991 | -69.9% |
| Cash at bank and in hand | 54/58 | €8,937 | €5,304 | -€3,633 | -40.7% |
| Deferred charges and accrued income | 490/1 | €1,886 | €131 | -€1,755 | -93.0% |
| Total equity and liabilities | 10/49 | €24,753 | €9,399 | -€15,354 | -62.0% |
| Equity | 10/15 | €8,287 | -€2,111 | -€10,399 | |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €0 | - | = | |
| Non-distributable reserves | 130/1 | €0 | - | = | |
| Reserves not available under the articles | 1311 | €0 | - | = | |
| Distributable reserves | 133 | €0 | - | = | |
| Profit (loss) carried forward | 14 | -€10,313 | -€20,711 | -€10,399 | -100.8% |
| Amounts payable | 17/49 | €16,465 | €11,510 | -€4,955 | -30.1% |
| Amounts payable within one year | 42/48 | €16,465 | €11,510 | -€4,955 | -30.1% |
| Financial debts | 43 | €392 | €0 | -€392 | -100.0% |
| Credit institutions | 430/8 | €392 | €0 | -€392 | -100.0% |
| Trade debts | 44 | €3,796 | €770 | -€3,026 | -79.7% |
| Suppliers | 440/4 | €3,796 | €770 | -€3,026 | -79.7% |
| Taxes, remuneration and social security | 45 | €1,343 | €282 | -€1,061 | -79.0% |
| Taxes | 450/3 | €1,343 | €282 | -€1,061 | -79.0% |
| Other amounts payable | 47/48 | €10,935 | €10,458 | -€477 | -4.4% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €658 | €625 | -€33 | -5.0% |
| Other operating charges | 640/8 | €1,114 | €671 | -€442 | -39.7% |
| Gross operating margin | 9900 | -€18,877 | -€8,793 | +€10,083 | +53.4% |
| Operating profit (loss) | 9901 | -€20,649 | -€10,090 | +€10,558 | +51.1% |
| Financial income | 75/76B | €15 | €104 | +€89 | +600.6% |
| Recurring financial income | 75 | €15 | €104 | +€89 | +600.6% |
| Financial charges | 65/66B | €301 | €131 | -€170 | -56.6% |
| Recurring financial charges | 65 | €301 | €131 | -€170 | -56.6% |
| Profit (loss) for the period before taxes | 9903 | -€20,935 | -€10,117 | +€10,818 | +51.7% |
| Income taxes | 67/77 | €231 | €282 | +€51 | +22.2% |
| Profit (loss) for the period | 9904 | -€21,166 | -€10,399 | +€10,767 | +50.9% |
| Profit (loss) for the period to be appropriated | 9905 | -€21,166 | -€10,399 | +€10,767 | +50.9% |
Source: filed annual accounts (NBB), fiscal years ended 31 December 2024 and 31 December 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 8 October 2026 via checked.be.