VITAL script: 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.
VITAL script
Largest movements
- Cash +€21,989
up €21,989 (+343.9%), from €6,395 to €28,384
mainly Net result for the year (+€21,096) and Tax, wage and social debts (+€8,202)
- Receivables within one year -€6,605
down €6,605 (-89.7%), from €7,360 to €755
of which Trade receivables: -€3,878
- Tangible fixed assets -€658
down €658 (-100.0%), from €658 to €0
- Profit (loss) carried forward +€10,505
up €10,505, from -€10,505 to €0
- Reserves +€9,732
up €9,732 (+29.3%), from €33,232 to €42,964
of which Distributable reserves: +€9,732
- Other debts -€8,501
down €8,501 (-78.8%), from €10,784 to €2,283
- Tax, wage and social debts +€8,202
new in 2025: €8,202
- Trade debts -€4,197
down €4,197 (-55.6%), from €7,548 to €3,351
- Gross operating margin +€22,202
up €22,202 (+276.3%), from €8,037 to €30,238
- Taxes +€7,792
up €7,792 (+4067.8%), from €192 to €7,984
- Depreciation -€1,200
down €1,200 (-64.6%), from €1,858 to €658
- Financial charges -€929
down €929, from €914 to -€14
- Other operating charges +€371
up €371 (+258.2%), from €144 to €515
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 | €49,996 | €64,860 | +€14,864 | +29.7% |
| Fixed assets | 21/28 | €35,705 | €35,047 | -€658 | -1.8% |
| Tangible fixed assets | 22/27 | €658 | €0 | -€658 | -100.0% |
| Plant, machinery and equipment | 23 | €658 | €0 | -€658 | -100.0% |
| Financial fixed assets | 28 | €35,047 | €35,047 | = | 0.0% |
| Current assets | 29/58 | €14,291 | €29,813 | +€15,522 | +108.6% |
| Amounts receivable within one year | 40/41 | €7,360 | €755 | -€6,605 | -89.7% |
| Trade receivables | 40 | €4,634 | €755 | -€3,878 | -83.7% |
| Other amounts receivable | 41 | €2,726 | €0 | -€2,726 | -100.0% |
| Cash at bank and in hand | 54/58 | €6,395 | €28,384 | +€21,989 | +343.9% |
| Deferred charges and accrued income | 490/1 | €537 | €674 | +€138 | +25.7% |
| Total equity and liabilities | 10/49 | €49,996 | €64,860 | +€14,864 | +29.7% |
| Equity | 10/15 | €30,788 | €51,024 | +€20,237 | +65.7% |
| Contributions | 10/11 | €8,060 | €8,060 | = | 0.0% |
| Reserves | 13 | €33,232 | €42,964 | +€9,732 | +29.3% |
| Tax-exempt reserves | 132 | €19,463 | €19,463 | = | 0.0% |
| Distributable reserves | 133 | €13,769 | €23,501 | +€9,732 | +70.7% |
| Profit (loss) carried forward | 14 | -€10,505 | €0 | +€10,505 | |
| Amounts payable | 17/49 | €19,208 | €13,836 | -€5,373 | -28.0% |
| Amounts payable within one year | 42/48 | €19,208 | €13,836 | -€5,373 | -28.0% |
| Current portion of amounts payable after more than one year | 42 | €877 | €0 | -€877 | -100.0% |
| Trade debts | 44 | €7,548 | €3,351 | -€4,197 | -55.6% |
| Suppliers | 440/4 | €7,548 | €3,351 | -€4,197 | -55.6% |
| Taxes, remuneration and social security | 45 | - | €8,202 | +€8,202 | |
| Taxes | 450/3 | - | €8,202 | +€8,202 | |
| Other amounts payable | 47/48 | €10,784 | €2,283 | -€8,501 | -78.8% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €1,858 | €658 | -€1,200 | -64.6% |
| Other operating charges | 640/8 | €144 | €515 | +€371 | +258.2% |
| Gross operating margin | 9900 | €8,037 | €30,238 | +€22,202 | +276.3% |
| Operating profit (loss) | 9901 | €6,034 | €29,065 | +€23,031 | +381.7% |
| Financial income | 75/76B | €4 | €0 | -€4 | -100.0% |
| Recurring financial income | 75 | €4 | €0 | -€4 | -100.0% |
| Financial charges | 65/66B | €914 | -€14 | -€929 | |
| Recurring financial charges | 65 | €914 | -€14 | -€929 | |
| Profit (loss) for the period before taxes | 9903 | €5,124 | €29,080 | +€23,956 | +467.5% |
| Income taxes | 67/77 | €192 | €7,984 | +€7,792 | +4067.8% |
| Profit (loss) for the period | 9904 | €4,932 | €21,096 | +€16,163 | +327.7% |
| Profit (loss) for the period to be appropriated | 9905 | €4,932 | €21,096 | +€16,163 | +327.7% |
Source: filed annual accounts (NBB), fiscal years ended 30 September 2024 and 30 September 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 28 September 2026 via checked.be.