VITAFORME: 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.
VITAFORME
Largest movements
- Deferred charges and accrued income +€10,358
up €10,358 (+815%), from €1,270 to €11,628
- Intangible fixed assets -€7,999
down €7,999 (-64.1%), from €12,483 to €4,484
- Receivables within one year -€7,763
down €7,763 (-18.8%), from €41,266 to €33,504
of which Other amounts receivable: -€14,780
- Cash +€6,782
new in 2025: €6,782
mainly Trade debts (+€9,354) and Depreciation (+€8,749)
- Trade debts +€9,354
up €9,354 (+126%), from €7,443 to €16,797
- Debts after one year -€3,377
no longer reported in 2025 (was €3,377)
- Profit (loss) carried forward -€3,060
down €3,060, from €80 to -€2,981
- Short-term financial debts -€1,877
no longer reported in 2025 (was €1,877)
- Tax, wage and social debts +€1,647
up €1,647 (+37.0%), from €4,453 to €6,101
of which Remuneration and social security: +€2,498
- Staff costs +€35,243
new in 2025: €35,243
- Gross operating margin +€16,896
up €16,896 (+65.8%), from €25,677 to €42,573
- Financial charges -€1,345
down €1,345 (-48.5%), from €2,771 to €1,426
- Other operating charges -€501
down €501 (-55.6%), from €901 to €400
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 | €57,616 | €58,894 | +€1,277 | +2.2% |
| Fixed assets | 21/28 | €15,080 | €6,980 | -€8,099 | -53.7% |
| Intangible fixed assets | 21 | €12,483 | €4,484 | -€7,999 | -64.1% |
| Tangible fixed assets | 22/27 | €2,313 | €2,213 | -€100 | -4.3% |
| Plant, machinery and equipment | 23 | €473 | €163 | -€310 | -65.5% |
| Furniture and vehicles | 24 | - | €611 | +€611 | |
| Other tangible fixed assets | 26 | €1,840 | €1,438 | -€402 | -21.8% |
| Financial fixed assets | 28 | €283 | €283 | = | 0.0% |
| Current assets | 29/58 | €42,537 | €51,914 | +€9,377 | +22.0% |
| Amounts receivable within one year | 40/41 | €41,266 | €33,504 | -€7,763 | -18.8% |
| Trade receivables | 40 | €16,233 | €23,250 | +€7,017 | +43.2% |
| Other amounts receivable | 41 | €25,033 | €10,253 | -€14,780 | -59.0% |
| Cash at bank and in hand | 54/58 | - | €6,782 | +€6,782 | |
| Deferred charges and accrued income | 490/1 | €1,270 | €11,628 | +€10,358 | +815% |
| Total equity and liabilities | 10/49 | €57,616 | €58,894 | +€1,277 | +2.2% |
| Equity | 10/15 | €35,280 | €32,219 | -€3,060 | -8.7% |
| Contributions | 10/11 | €6,200 | €6,200 | = | 0.0% |
| Reserves | 13 | €29,000 | €29,000 | = | 0.0% |
| Distributable reserves | 133 | €29,000 | €29,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €80 | -€2,981 | -€3,060 | |
| Amounts payable | 17/49 | €22,337 | €26,674 | +€4,338 | +19.4% |
| Amounts payable after more than one year | 17 | €3,377 | - | -€3,377 | |
| Financial debts | 170/4 | €3,377 | - | -€3,377 | |
| Amounts payable within one year | 42/48 | €18,960 | €26,275 | +€7,315 | +38.6% |
| Current portion of amounts payable after more than one year | 42 | €4,327 | €3,377 | -€950 | -22.0% |
| Financial debts | 43 | €1,877 | - | -€1,877 | |
| Credit institutions | 430/8 | €1,877 | - | -€1,877 | |
| Trade debts | 44 | €7,443 | €16,797 | +€9,354 | +126% |
| Suppliers | 440/4 | €7,443 | €16,797 | +€9,354 | +126% |
| Taxes, remuneration and social security | 45 | €4,453 | €6,101 | +€1,647 | +37.0% |
| Taxes | 450/3 | €2,703 | €1,852 | -€851 | -31.5% |
| Remuneration and social security | 454/9 | €1,750 | €4,248 | +€2,498 | +143% |
| Other amounts payable | 47/48 | €859 | - | -€859 | |
| Accrued charges and deferred income | 492/3 | - | €400 | +€400 | |
| Non-recurring operating income | 76A | €76 | - | -€76 | |
| Remuneration, social security and pensions | 62 | - | €35,243 | +€35,243 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €8,478 | €8,749 | +€271 | +3.2% |
| Other operating charges | 640/8 | €901 | €400 | -€501 | -55.6% |
| Non-recurring operating charges | 66A | €1,892 | - | -€1,892 | |
| Gross operating margin | 9900 | €25,677 | €42,573 | +€16,896 | +65.8% |
| Operating profit (loss) | 9901 | €14,406 | -€1,819 | -€16,225 | |
| Financial income | 75/76B | €550 | €647 | +€97 | +17.7% |
| Recurring financial income | 75 | €550 | €647 | +€97 | +17.7% |
| Financial charges | 65/66B | €2,771 | €1,426 | -€1,345 | -48.5% |
| Recurring financial charges | 65 | €2,771 | €1,426 | -€1,345 | -48.5% |
| Profit (loss) for the period before taxes | 9903 | €12,184 | -€2,598 | -€14,783 | |
| Income taxes | 67/77 | €457 | €462 | +€5 | +1.0% |
| Profit (loss) for the period | 9904 | €11,727 | -€3,060 | -€14,787 | |
| Profit (loss) for the period to be appropriated | 9905 | €11,727 | -€3,060 | -€14,787 |
Source: filed annual accounts (NBB), financial years ended 31 December 2024 and 31 December 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 27 October 2026 via checked.be.