Vita Optimum: 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 Optimum
Largest movements
- Tangible fixed assets +€47,191
up €47,191 (+42.6%), from €110,856 to €158,047
of which Other tangible fixed assets: +€45,326
- Receivables within one year +€13,105
up €13,105 (+2,593%), from €505 to €13,610
- Deferred charges and accrued income +€2,354
up €2,354 (+194%), from €1,214 to €3,568
- Reserves +€31,564
new in 2025: €31,564
- Debts after one year +€15,151
up €15,151 (+14.0%), from €108,358 to €123,509
- Profit (loss) carried forward +€5,094
up €5,094, from -€5,094 to €0
- Current portion of long-term debt +€4,850
up €4,850 (+126%), from €3,855 to €8,705
- Trade debts +€2,316
up €2,316 (+264%), from €876 to €3,192
- Gross operating margin +€46,106
up €46,106 (+199%), from €23,186 to €69,292
- Depreciation -€12,395
down €12,395 (-55.8%), from €22,215 to €9,820
- Taxes +€12,387
up €12,387 (+10,744%), from €115 to €12,502
- Financial charges +€2,433
up €2,433 (+48.2%), from €5,048 to €7,481
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 | €126,552 | €188,964 | +€62,412 | +49.3% |
| Fixed assets | 21/28 | €110,856 | €158,047 | +€47,191 | +42.6% |
| Tangible fixed assets | 22/27 | €110,856 | €158,047 | +€47,191 | +42.6% |
| Land and buildings | 22 | €110,186 | €104,436 | -€5,750 | -5.2% |
| Plant, machinery and equipment | 23 | - | €2,489 | +€2,489 | |
| Furniture and vehicles | 24 | €670 | €5,797 | +€5,127 | +765% |
| Other tangible fixed assets | 26 | - | €45,326 | +€45,326 | |
| Current assets | 29/58 | €15,696 | €30,917 | +€15,221 | +97.0% |
| Amounts receivable within one year | 40/41 | €505 | €13,610 | +€13,105 | +2,593% |
| Other amounts receivable | 41 | €505 | €13,610 | +€13,105 | +2,593% |
| Cash at bank and in hand | 54/58 | €13,977 | €13,739 | -€237 | -1.7% |
| Deferred charges and accrued income | 490/1 | €1,214 | €3,568 | +€2,354 | +194% |
| Total equity and liabilities | 10/49 | €126,552 | €188,964 | +€62,412 | +49.3% |
| Equity | 10/15 | €4,906 | €41,564 | +€36,658 | +747% |
| Contributions | 10/11 | €10,000 | €10,000 | = | 0.0% |
| Reserves | 13 | - | €31,564 | +€31,564 | |
| Distributable reserves | 133 | - | €31,564 | +€31,564 | |
| Profit (loss) carried forward | 14 | -€5,094 | €0 | +€5,094 | |
| Amounts payable | 17/49 | €121,646 | €147,400 | +€25,754 | +21.2% |
| Amounts payable after more than one year | 17 | €108,358 | €123,509 | +€15,151 | +14.0% |
| Financial debts | 170/4 | €108,358 | €123,509 | +€15,151 | +14.0% |
| Amounts payable within one year | 42/48 | €13,288 | €23,891 | +€10,603 | +79.8% |
| Current portion of amounts payable after more than one year | 42 | €3,855 | €8,705 | +€4,850 | +126% |
| Financial debts | 43 | - | €380 | +€380 | |
| Credit institutions | 430/8 | - | €380 | +€380 | |
| Trade debts | 44 | €876 | €3,192 | +€2,316 | +264% |
| Suppliers | 440/4 | €876 | €3,192 | +€2,316 | +264% |
| Taxes, remuneration and social security | 45 | €8,556 | €9,948 | +€1,391 | +16.3% |
| Taxes | 450/3 | €2,666 | €9,948 | +€7,281 | +273% |
| Remuneration and social security | 454/9 | €5,890 | €0 | -€5,890 | -100% |
| Other amounts payable | 47/48 | - | €1,666 | +€1,666 | |
| Non-recurring operating income | 76A | - | €14,934 | +€14,934 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €22,215 | €9,820 | -€12,395 | -55.8% |
| Other operating charges | 640/8 | €901 | €1,164 | +€263 | +29.2% |
| Gross operating margin | 9900 | €23,186 | €69,292 | +€46,106 | +199% |
| Operating profit (loss) | 9901 | €69 | €58,308 | +€58,238 | +84,087% |
| Financial charges | 65/66B | €5,048 | €7,481 | +€2,433 | +48.2% |
| Recurring financial charges | 65 | €5,048 | €7,481 | +€2,433 | +48.2% |
| Profit (loss) for the period before taxes | 9903 | -€4,979 | €50,827 | +€55,806 | |
| Income taxes | 67/77 | €115 | €12,502 | +€12,387 | +10,744% |
| Profit (loss) for the period | 9904 | -€5,094 | €38,324 | +€43,419 | |
| Profit (loss) for the period to be appropriated | 9905 | -€5,094 | €38,324 | +€43,419 |
Source: filed annual accounts (NBB), financial years ended 30 June 2024 and 30 June 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 27 October 2026 via checked.be.