VITAFIT: 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.
VITAFIT
Largest movements
- Tangible fixed assets +€284,672
up €284,672 (+95.4%), from €298,413 to €583,086
of which Plant, machinery and equipment: +€154,648
- Cash -€75,866
down €75,866 (-36.4%), from €208,536 to €132,670
mainly Investment in fixed assets (net) (-€397,479) and Short-term financial debts (-€23,269)
- Profit (loss) carried forward +€167,009
up €167,009 (+69.2%), from €241,340 to €408,349
- Tax, wage and social debts +€47,874
up €47,874 (+48.5%), from €98,650 to €146,525
of which Taxes: +€29,163
- Debts after one year +€33,468
up €33,468 (+47.3%), from €70,807 to €104,275
- Short-term financial debts -€23,269
no longer reported in 2025 (was €23,269)
- Accrued charges and deferred income -€19,029
down €19,029 (-42.8%), from €44,497 to €25,468
- Gross operating margin +€206,033
up €206,033 (+41.0%), from €502,815 to €708,848
- Staff costs +€178,487
up €178,487 (+90.1%), from €198,015 to €376,502
- Depreciation +€64,981
up €64,981 (+135.9%), from €47,825 to €112,806
- Taxes -€14,554
down €14,554 (-26.4%), from €55,120 to €40,566
- Financial charges -€12,576
down €12,576 (-60.4%), from €20,805 to €8,229
of which Non-recurring financial charges: -€15,539
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 | €540,138 | €751,463 | +€211,325 | +39.1% |
| Fixed assets | 21/28 | €298,413 | €583,086 | +€284,672 | +95.4% |
| Tangible fixed assets | 22/27 | €298,413 | €583,086 | +€284,672 | +95.4% |
| Plant, machinery and equipment | 23 | €86,280 | €240,927 | +€154,648 | +179.2% |
| Furniture and vehicles | 24 | €212,133 | €342,158 | +€130,025 | +61.3% |
| Current assets | 29/58 | €241,725 | €168,378 | -€73,347 | -30.3% |
| Amounts receivable after more than one year | 29 | €18,002 | €18,102 | +€100 | +0.6% |
| Other amounts receivable | 291 | €18,002 | €18,102 | +€100 | +0.6% |
| Amounts receivable within one year | 40/41 | €15,187 | €17,606 | +€2,419 | +15.9% |
| Trade receivables | 40 | €15,126 | €17,053 | +€1,927 | +12.7% |
| Other amounts receivable | 41 | €61 | €552 | +€491 | +808.9% |
| Cash at bank and in hand | 54/58 | €208,536 | €132,670 | -€75,866 | -36.4% |
| Total equity and liabilities | 10/49 | €540,138 | €751,463 | +€211,325 | +39.1% |
| Equity | 10/15 | €266,340 | €433,349 | +€167,009 | +62.7% |
| Contributions | 10/11 | €25,000 | €25,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €241,340 | €408,349 | +€167,009 | +69.2% |
| Amounts payable | 17/49 | €273,798 | €318,114 | +€44,316 | +16.2% |
| Amounts payable after more than one year | 17 | €70,807 | €104,275 | +€33,468 | +47.3% |
| Financial debts | 170/4 | €70,807 | €104,275 | +€33,468 | +47.3% |
| Amounts payable within one year | 42/48 | €158,493 | €188,371 | +€29,878 | +18.9% |
| Current portion of amounts payable after more than one year | 42 | €18,694 | €35,479 | +€16,785 | +89.8% |
| Financial debts | 43 | €23,269 | - | -€23,269 | |
| Other loans | 439 | €23,269 | - | -€23,269 | |
| Trade debts | 44 | €17,551 | €6,076 | -€11,475 | -65.4% |
| Suppliers | 440/4 | €17,551 | €6,076 | -€11,475 | -65.4% |
| Taxes, remuneration and social security | 45 | €98,650 | €146,525 | +€47,874 | +48.5% |
| Taxes | 450/3 | €74,452 | €103,615 | +€29,163 | +39.2% |
| Remuneration and social security | 454/9 | €24,198 | €42,910 | +€18,712 | +77.3% |
| Other amounts payable | 47/48 | €329 | €291 | -€38 | -11.6% |
| Accrued charges and deferred income | 492/3 | €44,497 | €25,468 | -€19,029 | -42.8% |
| Remuneration, social security and pensions | 62 | €198,015 | €376,502 | +€178,487 | +90.1% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €47,825 | €112,806 | +€64,981 | +135.9% |
| Other operating charges | 640/8 | €1,653 | €3,737 | +€2,083 | +126.0% |
| Gross operating margin | 9900 | €502,815 | €708,848 | +€206,033 | +41.0% |
| Operating profit (loss) | 9901 | €255,322 | €215,803 | -€39,519 | -15.5% |
| Financial income | 75/76B | €0 | €2 | +€1 | +715.8% |
| Recurring financial income | 75 | €0 | €2 | +€1 | +715.8% |
| Financial charges | 65/66B | €20,805 | €8,229 | -€12,576 | -60.4% |
| Recurring financial charges | 65 | €5,266 | €8,229 | +€2,963 | +56.3% |
| Non-recurring financial charges | 66B | €15,539 | - | -€15,539 | |
| Profit (loss) for the period before taxes | 9903 | €234,517 | €207,575 | -€26,942 | -11.5% |
| Income taxes | 67/77 | €55,120 | €40,566 | -€14,554 | -26.4% |
| Profit (loss) for the period | 9904 | €179,397 | €167,009 | -€12,387 | -6.9% |
| Profit (loss) for the period to be appropriated | 9905 | €179,397 | €167,009 | -€12,387 | -6.9% |
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.