VITA BIS: 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 BIS
Largest movements
- Cash -€1,473
down €1,473 (-95.2%), from €1,547 to €74
mainly Net result for the year (-€1,953) and Trade debts (-€820)
- Profit (loss) carried forward -€1,953
down €1,953 (-44.7%), from -€4,373 to -€6,326
- Other debts +€1,304
up €1,304 (+25.3%), from €5,146 to €6,450
- Trade debts -€820
no longer reported in 2024 (was €820)
- Gross operating margin +€1,401
up €1,401 (+50.3%), from -€2,787 to -€1,386
- Financial charges +€61
up €61, from €0 to €61
- Other operating charges +€33
up €33 (+6.6%), from €493 to €526
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.
Derived cash bridge
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 | €1,694 | €224 | -€1,470 | -86.8% |
| Current assets | 29/58 | €1,694 | €224 | -€1,470 | -86.8% |
| Amounts receivable within one year | 40/41 | €148 | €150 | +€2 | +1.6% |
| Other amounts receivable | 41 | €148 | €150 | +€2 | +1.6% |
| Cash at bank and in hand | 54/58 | €1,547 | €74 | -€1,473 | -95.2% |
| Total equity and liabilities | 10/49 | €1,694 | €224 | -€1,470 | -86.8% |
| Equity | 10/15 | -€4,273 | -€6,226 | -€1,953 | -45.7% |
| Contributions | 10/11 | €100 | €100 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€4,373 | -€6,326 | -€1,953 | -44.7% |
| Amounts payable | 17/49 | €5,967 | €6,450 | +€483 | +8.1% |
| Amounts payable within one year | 42/48 | €5,967 | €6,450 | +€483 | +8.1% |
| Trade debts | 44 | €820 | - | -€820 | |
| Suppliers | 440/4 | €820 | - | -€820 | |
| Other amounts payable | 47/48 | €5,146 | €6,450 | +€1,304 | +25.3% |
| Other operating charges | 640/8 | €493 | €526 | +€33 | +6.6% |
| Gross operating margin | 9900 | -€2,787 | -€1,386 | +€1,401 | +50.3% |
| Operating profit (loss) | 9901 | -€3,281 | -€1,912 | +€1,369 | +41.7% |
| Financial charges | 65/66B | €0 | €61 | +€61 | |
| Recurring financial charges | 65 | €0 | €61 | +€61 | |
| Profit (loss) for the period before taxes | 9903 | -€3,281 | -€1,973 | +€1,308 | +39.9% |
| Income taxes | 67/77 | - | -€20 | -€20 | |
| Profit (loss) for the period | 9904 | -€3,281 | -€1,953 | +€1,328 | +40.5% |
| Profit (loss) for the period to be appropriated | 9905 | -€3,281 | -€1,953 | +€1,328 | +40.5% |
Source: filed annual accounts (NBB), financial years ended 31 December 2023 and 31 December 2024. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 1 November 2026 via checked.be.