VITAFINANCE: 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.
VITAFINANCE
Largest movements
- Intangible fixed assets -€10,000
down €10,000 (-16.7%), from €60,000 to €50,000
- Tangible fixed assets -€4,029
down €4,029 (-43.4%), from €9,291 to €5,263
- Receivables within one year -€2,428
down €2,428 (-49.4%), from €4,915 to €2,488
of which Trade receivables: -€2,560
- Trade debts -€14,386
down €14,386 (-15.9%), from €90,217 to €75,831
- Tax, wage and social debts +€3,516
up €3,516 (+73.5%), from €4,782 to €8,298
- Debts after one year -€3,248
no longer reported in 2025 (was €3,248)
- Accrued charges and deferred income -€2,659
no longer reported in 2025 (was €2,659)
- Profit (loss) carried forward +€1,102
up €1,102 (+10.1%), from -€10,941 to -€9,839
- Gross operating margin -€5,936
down €5,936 (-21.4%), from €27,789 to €21,854
- Taxes -€1,266
down €1,266 (-26.5%), from €4,782 to €3,516
- Depreciation +€589
up €589 (+4.0%), from €14,816 to €15,404
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 | €100,583 | €84,046 | -€16,537 | -16.4% |
| Fixed assets | 21/28 | €69,291 | €55,263 | -€14,029 | -20.2% |
| Intangible fixed assets | 21 | €60,000 | €50,000 | -€10,000 | -16.7% |
| Tangible fixed assets | 22/27 | €9,291 | €5,263 | -€4,029 | -43.4% |
| Furniture and vehicles | 24 | €9,291 | €5,263 | -€4,029 | -43.4% |
| Current assets | 29/58 | €31,292 | €28,784 | -€2,509 | -8.0% |
| Amounts receivable within one year | 40/41 | €4,915 | €2,488 | -€2,428 | -49.4% |
| Trade receivables | 40 | €4,512 | €1,952 | -€2,560 | -56.7% |
| Other amounts receivable | 41 | €404 | €536 | +€132 | +32.7% |
| Cash at bank and in hand | 54/58 | €23,742 | €23,143 | -€598 | -2.5% |
| Deferred charges and accrued income | 490/1 | €2,635 | €3,153 | +€518 | +19.6% |
| Total equity and liabilities | 10/49 | €100,583 | €84,046 | -€16,537 | -16.4% |
| Equity | 10/15 | -€4,741 | -€3,639 | +€1,102 | +23.2% |
| Contributions | 10/11 | €6,200 | €6,200 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€10,941 | -€9,839 | +€1,102 | +10.1% |
| Amounts payable | 17/49 | €105,324 | €87,685 | -€17,639 | -16.7% |
| Amounts payable after more than one year | 17 | €3,248 | - | -€3,248 | |
| Financial debts | 170/4 | €3,248 | - | -€3,248 | |
| Amounts payable within one year | 42/48 | €99,416 | €87,685 | -€11,731 | -11.8% |
| Current portion of amounts payable after more than one year | 42 | €3,856 | €3,248 | -€608 | -15.8% |
| Trade debts | 44 | €90,217 | €75,831 | -€14,386 | -15.9% |
| Suppliers | 440/4 | €90,217 | €75,831 | -€14,386 | -15.9% |
| Taxes, remuneration and social security | 45 | €4,782 | €8,298 | +€3,516 | +73.5% |
| Taxes | 450/3 | €4,782 | €8,298 | +€3,516 | +73.5% |
| Other amounts payable | 47/48 | €561 | €307 | -€254 | -45.3% |
| Accrued charges and deferred income | 492/3 | €2,659 | - | -€2,659 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €14,816 | €15,404 | +€589 | +4.0% |
| Other operating charges | 640/8 | €1,711 | €1,725 | +€14 | +0.8% |
| Gross operating margin | 9900 | €27,789 | €21,854 | -€5,936 | -21.4% |
| Operating profit (loss) | 9901 | €11,263 | €4,724 | -€6,538 | -58.1% |
| Financial income | 75/76B | - | €29 | +€29 | |
| Recurring financial income | 75 | - | €29 | +€29 | |
| Financial charges | 65/66B | €153 | €135 | -€18 | -11.9% |
| Recurring financial charges | 65 | €153 | €135 | -€18 | -11.9% |
| Profit (loss) for the period before taxes | 9903 | €11,109 | €4,618 | -€6,491 | -58.4% |
| Income taxes | 67/77 | €4,782 | €3,516 | -€1,266 | -26.5% |
| Profit (loss) for the period | 9904 | €6,327 | €1,102 | -€5,225 | -82.6% |
| Profit (loss) for the period to be appropriated | 9905 | €6,327 | €1,102 | -€5,225 | -82.6% |
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 2 October 2026 via checked.be.