VITACAR: 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.
VITACAR
Largest movements
- Cash +€18,941
up €18,941 (+85.4%), from €22,177 to €41,117
mainly Net result for the year (+€50,520) and Depreciation (+€14,617)
- Tangible fixed assets -€14,617
down €14,617 (-5.4%), from €271,264 to €256,647
of which Land and buildings: -€11,933
- Financial fixed assets -€7,865
down €7,865 (-63.6%), from €12,365 to €4,500
- Deferred charges and accrued income -€5,635
down €5,635 (-32.4%), from €17,376 to €11,741
- Receivables within one year +€3,821
up €3,821 (+62.4%), from €6,119 to €9,940
of which Other amounts receivable: +€3,821
- Reserves +€38,020
up €38,020 (+21.9%), from €173,228 to €211,248
- Debts after one year -€21,002
no longer reported in 2025 (was €21,002)
- Other debts -€18,426
no longer reported in 2025 (was €18,426)
- Current portion of long-term debt -€3,646
down €3,646 (-14.8%), from €24,648 to €21,002
- Gross operating margin +€7,564
up €7,564 (+9.1%), from €83,091 to €90,655
- Depreciation -€1,050
down €1,050 (-6.7%), from €15,667 to €14,617
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 | €329,302 | €323,945 | -€5,356 | -1.6% |
| Fixed assets | 21/28 | €283,629 | €261,147 | -€22,482 | -7.9% |
| Tangible fixed assets | 22/27 | €271,264 | €256,647 | -€14,617 | -5.4% |
| Land and buildings | 22 | €264,405 | €252,473 | -€11,933 | -4.5% |
| Furniture and vehicles | 24 | €5,112 | €3,178 | -€1,934 | -37.8% |
| Other tangible fixed assets | 26 | €1,747 | €997 | -€750 | -42.9% |
| Financial fixed assets | 28 | €12,365 | €4,500 | -€7,865 | -63.6% |
| Current assets | 29/58 | €45,672 | €62,798 | +€17,126 | +37.5% |
| Amounts receivable within one year | 40/41 | €6,119 | €9,940 | +€3,821 | +62.4% |
| Trade receivables | 40 | €878 | €878 | = | 0.0% |
| Other amounts receivable | 41 | €5,241 | €9,062 | +€3,821 | +72.9% |
| Cash at bank and in hand | 54/58 | €22,177 | €41,117 | +€18,941 | +85.4% |
| Deferred charges and accrued income | 490/1 | €17,376 | €11,741 | -€5,635 | -32.4% |
| Total equity and liabilities | 10/49 | €329,302 | €323,945 | -€5,356 | -1.6% |
| Equity | 10/15 | €257,305 | €295,325 | +€38,020 | +14.8% |
| Contributions | 10/11 | €6,200 | €6,200 | = | 0.0% |
| Outside capital | 11 | €6,200 | €6,200 | = | 0.0% |
| Other | 1109/19 | €6,200 | €6,200 | = | 0.0% |
| Reserves | 13 | €173,228 | €211,248 | +€38,020 | +21.9% |
| Distributable reserves | 133 | €173,228 | €211,248 | +€38,020 | +21.9% |
| Profit (loss) carried forward | 14 | €77,877 | €77,877 | = | 0.0% |
| Amounts payable | 17/49 | €71,997 | €28,621 | -€43,376 | -60.2% |
| Amounts payable after more than one year | 17 | €21,002 | - | -€21,002 | |
| Financial debts | 170/4 | €21,002 | - | -€21,002 | |
| Amounts payable within one year | 42/48 | €49,267 | €26,893 | -€22,374 | -45.4% |
| Current portion of amounts payable after more than one year | 42 | €24,648 | €21,002 | -€3,646 | -14.8% |
| Financial debts | 43 | €1,351 | - | -€1,351 | |
| Credit institutions | 430/8 | €1,351 | - | -€1,351 | |
| Trade debts | 44 | €1,942 | €428 | -€1,514 | -78.0% |
| Suppliers | 440/4 | €1,942 | €428 | -€1,514 | -78.0% |
| Taxes, remuneration and social security | 45 | €2,900 | €5,463 | +€2,563 | +88.4% |
| Taxes | 450/3 | €2,900 | €5,463 | +€2,563 | +88.4% |
| Other amounts payable | 47/48 | €18,426 | - | -€18,426 | |
| Accrued charges and deferred income | 492/3 | €1,728 | €1,728 | = | 0.0% |
| Non-recurring operating income | 76A | - | €1,000 | +€1,000 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €15,667 | €14,617 | -€1,050 | -6.7% |
| Other operating charges | 640/8 | €3,617 | €3,999 | +€383 | +10.6% |
| Gross operating margin | 9900 | €83,091 | €90,655 | +€7,564 | +9.1% |
| Operating profit (loss) | 9901 | €63,807 | €72,039 | +€8,232 | +12.9% |
| Financial income | 75/76B | €71 | - | -€71 | |
| Recurring financial income | 75 | €71 | - | -€71 | |
| Financial charges | 65/66B | €2,076 | €2,556 | +€480 | +23.1% |
| Recurring financial charges | 65 | €2,076 | €2,556 | +€480 | +23.1% |
| Profit (loss) for the period before taxes | 9903 | €61,802 | €69,483 | +€7,681 | +12.4% |
| Income taxes | 67/77 | €18,814 | €18,963 | +€150 | +0.8% |
| Profit (loss) for the period | 9904 | €42,988 | €50,520 | +€7,531 | +17.5% |
| Profit (loss) for the period to be appropriated | 9905 | €42,988 | €50,520 | +€7,531 | +17.5% |
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 6 October 2026 via checked.be.