VITAL ASSISTENCE: 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.
VITAL ASSISTENCE
Largest movements
- Receivables within one year -€59,326
down €59,326 (-10.7%), from €554,883 to €495,557
of which Other amounts receivable: -€120,322
- Cash -€15,354
down €15,354 (-100%), from €15,354 to €0
mainly Accrued charges and deferred income (-€266,053) and Other debts (-€77,246)
- Deferred charges and accrued income +€12,130
up €12,130 (+22.9%), from €52,944 to €65,075
- Accrued charges and deferred income -€266,053
down €266,053 (-97.5%), from €272,821 to €6,768
- Trade debts +€229,701
up €229,701 (+4,474%), from €5,134 to €234,835
- Other debts -€77,246
down €77,246 (-100%), from €77,246 to €0
- Profit (loss) carried forward +€52,269
up €52,269 (+212%), from €24,665 to €76,934
- Turnover +€204,313
up €204,313 (+32.2%), from €633,876 to €838,189
- Staff costs +€171,097
up €171,097 (+49.8%), from €343,272 to €514,369
- Other operating income +€26,845
up €26,845 (+90.8%), from €29,581 to €56,426
- Services and other goods -€17,153
down €17,153 (-5.8%), from €296,337 to €279,184
- Taxes +€15,871
up €15,871 (+170%), from €9,322 to €25,194
of which Taxes: +€15,694
From the 2023 result to the 2024 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 2023 and 2024 balance sheets and the 2024 result: not a filed cash-flow statement. It shows where the money came from and went.
Every line side by side
| Line | Code | 2023 | 2024 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €623,181 | €560,631 | -€62,550 | -10.0% |
| Current assets | 29/58 | €623,181 | €560,631 | -€62,550 | -10.0% |
| Stocks and contracts in progress | 3 | €0 | €0 | = | |
| Stocks | 30/36 | €0 | - | = | |
| Goods purchased for resale | 34 | €0 | - | = | |
| Amounts receivable within one year | 40/41 | €554,883 | €495,557 | -€59,326 | -10.7% |
| Trade receivables | 40 | €81,950 | €142,946 | +€60,996 | +74.4% |
| Other amounts receivable | 41 | €472,933 | €352,610 | -€120,322 | -25.4% |
| Cash at bank and in hand | 54/58 | €15,354 | €0 | -€15,354 | -100% |
| Deferred charges and accrued income | 490/1 | €52,944 | €65,075 | +€12,130 | +22.9% |
| Total equity and liabilities | 10/49 | €623,181 | €560,631 | -€62,550 | -10.0% |
| Equity | 10/15 | €101,534 | €153,803 | +€52,269 | +51.5% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €58,269 | €58,269 | = | 0.0% |
| Distributable reserves | 133 | €58,269 | €58,269 | = | 0.0% |
| Profit (loss) carried forward | 14 | €24,665 | €76,934 | +€52,269 | +212% |
| Amounts payable | 17/49 | €521,647 | €406,828 | -€114,819 | -22.0% |
| Amounts payable within one year | 42/48 | €248,826 | €400,060 | +€151,234 | +60.8% |
| Trade debts | 44 | €5,134 | €234,835 | +€229,701 | +4,474% |
| Suppliers | 440/4 | €5,134 | €234,835 | +€229,701 | +4,474% |
| Advances received on contracts in progress | 46 | €4,730 | €4,730 | = | 0.0% |
| Taxes, remuneration and social security | 45 | €161,717 | €160,496 | -€1,222 | -0.8% |
| Taxes | 450/3 | €84,977 | €49,254 | -€35,722 | -42.0% |
| Remuneration and social security | 454/9 | €76,740 | €111,241 | +€34,501 | +45.0% |
| Other amounts payable | 47/48 | €77,246 | €0 | -€77,246 | -100% |
| Accrued charges and deferred income | 492/3 | €272,821 | €6,768 | -€266,053 | -97.5% |
| Operating income | 70/76A | €663,457 | €894,615 | +€231,158 | +34.8% |
| Turnover | 70 | €633,876 | €838,189 | +€204,313 | +32.2% |
| Other operating income | 74 | €29,581 | €56,426 | +€26,845 | +90.8% |
| Operating charges | 60/66A | €644,280 | €825,828 | +€181,549 | +28.2% |
| Goods for resale, raw materials and consumables | 60 | €2,272 | €0 | -€2,272 | -100% |
| Purchases | 600/8 | €1,472 | €0 | -€1,472 | -100% |
| Change in stocks: decrease (increase) | 609 | €800 | €0 | -€800 | -100% |
| Services and other goods | 61 | €296,337 | €279,184 | -€17,153 | -5.8% |
| Remuneration, social security and pensions | 62 | €343,272 | €514,369 | +€171,097 | +49.8% |
| Other operating charges | 640/8 | €658 | €4,349 | +€3,690 | +561% |
| Non-recurring operating charges | 66A | €1,740 | €27,926 | +€26,186 | +1,505% |
| Operating profit (loss) | 9901 | €19,177 | €68,786 | +€49,609 | +259% |
| Financial income | 75/76B | €27,944 | €14,970 | -€12,975 | -46.4% |
| Recurring financial income | 75 | €27,944 | €14,970 | -€12,975 | -46.4% |
| Income from financial fixed assets | 750 | - | €63 | +€63 | |
| Income from current assets | 751 | €27,944 | €14,906 | -€13,038 | -46.7% |
| Other financial income | 752/9 | €0 | - | = | |
| Financial charges | 65/66B | €13,134 | €6,294 | -€6,840 | -52.1% |
| Recurring financial charges | 65 | €13,134 | €6,294 | -€6,840 | -52.1% |
| Debt charges | 650 | €12,984 | €6,143 | -€6,841 | -52.7% |
| Other financial charges | 652/9 | €150 | €151 | +€1 | +0.9% |
| Profit (loss) for the period before taxes | 9903 | €33,988 | €77,462 | +€43,475 | +128% |
| Income taxes | 67/77 | €9,322 | €25,194 | +€15,871 | +170% |
| Taxes | 670/3 | €9,500 | €25,194 | +€15,694 | +165% |
| Tax adjustments and reversals of tax provisions | 77 | €178 | €0 | -€178 | -100% |
| Profit (loss) for the period | 9904 | €24,665 | €52,269 | +€27,603 | +112% |
| Profit (loss) for the period to be appropriated | 9905 | €24,665 | €52,269 | +€27,603 | +112% |
Source: filed annual accounts (NBB), financial years ended 31 December 2023 and 31 December 2024. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 27 October 2026 via checked.be.