Vital Consultancy: 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 Consultancy
Largest movements
- Tangible fixed assets -€19,843
down €19,843 (-38.5%), from €51,542 to €31,699
- Cash +€11,090
up €11,090 (+38.2%), from €29,010 to €40,100
mainly Depreciation (+€23,113) and Trade debts (+€1,300)
- Receivables within one year +€4,821
up €4,821 (+689%), from €700 to €5,521
of which Other amounts receivable: +€4,242
- Deferred charges and accrued income +€930
up €930 (+75.3%), from €1,236 to €2,166
- Profit (loss) carried forward -€36,492
down €36,492 (-100%), from €36,492 to €0
- Reserves +€35,722
new in 2025: €35,722
- Tax, wage and social debts -€2,917
down €2,917 (-46.1%), from €6,329 to €3,412
of which Remuneration and social security: -€2,000
- Accrued charges and deferred income -€1,700
down €1,700 (-100%), from €1,700 to €0
- Trade debts +€1,300
up €1,300 (+254%), from €513 to €1,813
- Gross operating margin -€15,630
down €15,630 (-38.1%), from €40,973 to €25,344
- Taxes -€3,983
down €3,983 (-96.0%), from €4,148 to €165
- Depreciation +€3,122
up €3,122 (+15.6%), from €19,991 to €23,113
- Other operating charges +€476
up €476 (+115%), from €414 to €891
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 | €85,633 | €81,859 | -€3,774 | -4.4% |
| Fixed assets | 21/28 | €51,542 | €31,699 | -€19,843 | -38.5% |
| Tangible fixed assets | 22/27 | €51,542 | €31,699 | -€19,843 | -38.5% |
| Plant, machinery and equipment | 23 | €51,542 | €31,699 | -€19,843 | -38.5% |
| Current assets | 29/58 | €34,091 | €50,160 | +€16,069 | +47.1% |
| Stocks and contracts in progress | 3 | €3,145 | €2,373 | -€772 | -24.6% |
| Stocks | 30/36 | €3,145 | €2,373 | -€772 | -24.6% |
| Amounts receivable within one year | 40/41 | €700 | €5,521 | +€4,821 | +689% |
| Trade receivables | 40 | - | €579 | +€579 | |
| Other amounts receivable | 41 | €700 | €4,942 | +€4,242 | +606% |
| Cash at bank and in hand | 54/58 | €29,010 | €40,100 | +€11,090 | +38.2% |
| Deferred charges and accrued income | 490/1 | €1,236 | €2,166 | +€930 | +75.3% |
| Total equity and liabilities | 10/49 | €85,633 | €81,859 | -€3,774 | -4.4% |
| Equity | 10/15 | €42,992 | €42,222 | -€770 | -1.8% |
| Contributions | 10/11 | €6,500 | €6,500 | = | 0.0% |
| Contributions outside capital | 11 | €6,500 | - | -€6,500 | |
| Other | 1109/19 | €6,500 | - | -€6,500 | |
| Reserves | 13 | - | €35,722 | +€35,722 | |
| Distributable reserves | 133 | - | €35,722 | +€35,722 | |
| Profit (loss) carried forward | 14 | €36,492 | €0 | -€36,492 | -100% |
| Amounts payable | 17/49 | €42,642 | €39,637 | -€3,004 | -7.0% |
| Amounts payable after more than one year | 17 | €34,000 | €34,000 | = | 0.0% |
| Financial debts | 170/4 | €20,000 | €20,000 | = | 0.0% |
| Other amounts payable | 178/9 | €14,000 | €14,000 | = | 0.0% |
| Amounts payable within one year | 42/48 | €6,942 | €5,637 | -€1,304 | -18.8% |
| Trade debts | 44 | €513 | €1,813 | +€1,300 | +254% |
| Suppliers | 440/4 | €513 | €1,813 | +€1,300 | +254% |
| Advances received on contracts in progress | 46 | €100 | €0 | -€100 | -100% |
| Taxes, remuneration and social security | 45 | €6,329 | €3,412 | -€2,917 | -46.1% |
| Taxes | 450/3 | €4,329 | €3,412 | -€917 | -21.2% |
| Remuneration and social security | 454/9 | €2,000 | €0 | -€2,000 | -100% |
| Other amounts payable | 47/48 | - | €412 | +€412 | |
| Accrued charges and deferred income | 492/3 | €1,700 | €0 | -€1,700 | -100% |
| Non-recurring operating income | 76A | €1,111 | €0 | -€1,111 | -100% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €19,991 | €23,113 | +€3,122 | +15.6% |
| Other operating charges | 640/8 | €414 | €891 | +€476 | +115% |
| Non-recurring operating charges | 66A | €1,595 | €0 | -€1,595 | -100% |
| Gross operating margin | 9900 | €40,973 | €25,344 | -€15,630 | -38.1% |
| Operating profit (loss) | 9901 | €18,973 | €1,340 | -€17,633 | -92.9% |
| Financial income | 75/76B | €295 | €234 | -€61 | -20.6% |
| Recurring financial income | 75 | €295 | €234 | -€61 | -20.6% |
| Financial charges | 65/66B | €2,243 | €2,179 | -€64 | -2.9% |
| Recurring financial charges | 65 | €2,243 | €2,179 | -€64 | -2.9% |
| Profit (loss) for the period before taxes | 9903 | €17,025 | -€605 | -€17,630 | |
| Income taxes | 67/77 | €4,148 | €165 | -€3,983 | -96.0% |
| Profit (loss) for the period | 9904 | €12,877 | -€770 | -€13,647 | |
| Profit (loss) for the period to be appropriated | 9905 | €12,877 | -€770 | -€13,647 |
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 22 October 2026 via checked.be.