VITAKIDS: 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.
VITAKIDS
Largest movements
- Cash +€56,598
up €56,598 (+29.8%), from €190,135 to €246,733
mainly Net result for the year (+€60,108) and Depreciation (+€11,597)
- Tangible fixed assets -€4,878
down €4,878 (-14.2%), from €34,452 to €29,574
of which Furniture and vehicles: -€4,878
- Reserves +€60,108
up €60,108 (+45.8%), from €131,101 to €191,208
of which Distributable reserves: +€60,108
- Debts after one year -€8,359
down €8,359 (-44.6%), from €18,728 to €10,369
- Gross operating margin +€8,321
up €8,321 (+9.4%), from €88,240 to €96,561
- Taxes +€2,529
up €2,529 (+12.0%), from €21,055 to €23,584
- Depreciation +€1,127
up €1,127 (+10.8%), from €10,470 to €11,597
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 | €229,258 | €282,391 | +€53,133 | +23.2% |
| Fixed assets | 21/28 | €34,452 | €29,574 | -€4,878 | -14.2% |
| Tangible fixed assets | 22/27 | €34,452 | €29,574 | -€4,878 | -14.2% |
| Plant, machinery and equipment | 23 | €0 | - | = | |
| Furniture and vehicles | 24 | €34,452 | €29,574 | -€4,878 | -14.2% |
| Current assets | 29/58 | €194,806 | €252,817 | +€58,011 | +29.8% |
| Amounts receivable within one year | 40/41 | €4,162 | €5,933 | +€1,771 | +42.6% |
| Trade receivables | 40 | €1,889 | €1,989 | +€100 | +5.3% |
| Other amounts receivable | 41 | €2,272 | €3,944 | +€1,671 | +73.5% |
| Cash at bank and in hand | 54/58 | €190,135 | €246,733 | +€56,598 | +29.8% |
| Deferred charges and accrued income | 490/1 | €509 | €151 | -€358 | -70.3% |
| Total equity and liabilities | 10/49 | €229,258 | €282,391 | +€53,133 | +23.2% |
| Equity | 10/15 | €194,788 | €254,895 | +€60,108 | +30.9% |
| Contributions | 10/11 | €12,400 | €12,400 | = | 0.0% |
| Reserves | 13 | €131,101 | €191,208 | +€60,108 | +45.8% |
| Non-distributable reserves | 130/1 | €1,860 | €1,860 | = | 0.0% |
| Reserves not available under the articles | 1311 | €1,860 | €1,860 | = | 0.0% |
| Distributable reserves | 133 | €129,241 | €189,348 | +€60,108 | +46.5% |
| Profit (loss) carried forward | 14 | €51,287 | €51,287 | = | 0.0% |
| Amounts payable | 17/49 | €34,471 | €27,496 | -€6,975 | -20.2% |
| Amounts payable after more than one year | 17 | €18,728 | €10,369 | -€8,359 | -44.6% |
| Financial debts | 170/4 | €18,728 | €10,369 | -€8,359 | -44.6% |
| Amounts payable within one year | 42/48 | €15,742 | €17,127 | +€1,384 | +8.8% |
| Current portion of amounts payable after more than one year | 42 | €12,503 | €14,069 | +€1,566 | +12.5% |
| Trade debts | 44 | €185 | €3 | -€182 | -98.4% |
| Suppliers | 440/4 | €185 | €3 | -€182 | -98.4% |
| Taxes, remuneration and social security | 45 | €3,055 | €3,055 | = | 0.0% |
| Taxes | 450/3 | €3,055 | €3,055 | = | 0.0% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €10,470 | €11,597 | +€1,127 | +10.8% |
| Other operating charges | 640/8 | €673 | €695 | +€22 | +3.3% |
| Non-recurring operating charges | 66A | €766 | - | -€766 | |
| Gross operating margin | 9900 | €88,240 | €96,561 | +€8,321 | +9.4% |
| Operating profit (loss) | 9901 | €76,331 | €84,270 | +€7,938 | +10.4% |
| Financial income | 75/76B | €225 | €928 | +€703 | +312.7% |
| Recurring financial income | 75 | €225 | €928 | +€703 | +312.7% |
| Financial charges | 65/66B | €2,431 | €1,506 | -€925 | -38.0% |
| Recurring financial charges | 65 | €2,431 | €1,506 | -€925 | -38.0% |
| Profit (loss) for the period before taxes | 9903 | €74,126 | €83,691 | +€9,566 | +12.9% |
| Income taxes | 67/77 | €21,055 | €23,584 | +€2,529 | +12.0% |
| Profit (loss) for the period | 9904 | €53,071 | €60,108 | +€7,037 | +13.3% |
| Profit (loss) for the period to be appropriated | 9905 | €53,071 | €60,108 | +€7,037 | +13.3% |
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 4 October 2026 via checked.be.