VITAL SHOP: 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 SHOP
Largest movements
- Tangible fixed assets -€7,100
down €7,100 (-24.5%), from €28,993 to €21,893
- Receivables within one year +€1,861
up €1,861 (+2,051%), from €91 to €1,952
of which Trade receivables: +€1,159
- Cash -€1,022
down €1,022 (-46.8%), from €2,184 to €1,162
mainly Debts after one year (-€6,482) and Current portion of long-term debt (-€1,970)
- Formation expenses -€345
down €345 (-41.4%), from €834 to €489
- Debts after one year -€6,482
down €6,482 (-22.4%), from €28,976 to €22,493
- Current portion of long-term debt -€1,970
down €1,970 (-22.8%), from €8,623 to €6,653
- Contributions +€1,950
up €1,950 (+11.7%), from €16,650 to €18,600
- Profit (loss) carried forward -€1,155
down €1,155 (-4.8%), from -€24,238 to -€25,392
- Trade debts +€1,137
up €1,137 (+166%), from €684 to €1,821
- Gross operating margin +€7,755
up €7,755 (+104%), from €7,471 to €15,226
- Other operating charges +€2,756
up €2,756 (+689%), from €400 to €3,155
- Staff costs +€2,406
up €2,406 (+270%), from €892 to €3,298
- Financial charges -€1,217
down €1,217 (-32.9%), from €3,699 to €2,483
- Depreciation +€735
up €735 (+11.0%), from €6,710 to €7,445
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 | €32,102 | €25,496 | -€6,606 | -20.6% |
| Formation expenses | 20 | €834 | €489 | -€345 | -41.4% |
| Fixed assets | 21/28 | €28,993 | €21,893 | -€7,100 | -24.5% |
| Tangible fixed assets | 22/27 | €28,993 | €21,893 | -€7,100 | -24.5% |
| Furniture and vehicles | 24 | €28,993 | €21,893 | -€7,100 | -24.5% |
| Current assets | 29/58 | €2,274 | €3,114 | +€840 | +36.9% |
| Amounts receivable within one year | 40/41 | €91 | €1,952 | +€1,861 | +2,051% |
| Trade receivables | 40 | €91 | €1,250 | +€1,159 | +1,277% |
| Other amounts receivable | 41 | - | €702 | +€702 | |
| Cash at bank and in hand | 54/58 | €2,184 | €1,162 | -€1,022 | -46.8% |
| Total equity and liabilities | 10/49 | €32,102 | €25,496 | -€6,606 | -20.6% |
| Equity | 10/15 | -€7,588 | -€6,792 | +€795 | +10.5% |
| Contributions | 10/11 | €16,650 | €18,600 | +€1,950 | +11.7% |
| Profit (loss) carried forward | 14 | -€24,238 | -€25,392 | -€1,155 | -4.8% |
| Amounts payable | 17/49 | €39,689 | €32,288 | -€7,401 | -18.6% |
| Amounts payable after more than one year | 17 | €28,976 | €22,493 | -€6,482 | -22.4% |
| Financial debts | 170/4 | €28,976 | €22,493 | -€6,482 | -22.4% |
| Amounts payable within one year | 42/48 | €10,713 | €9,795 | -€919 | -8.6% |
| Current portion of amounts payable after more than one year | 42 | €8,623 | €6,653 | -€1,970 | -22.8% |
| Trade debts | 44 | €684 | €1,821 | +€1,137 | +166% |
| Suppliers | 440/4 | €684 | €1,821 | +€1,137 | +166% |
| Taxes, remuneration and social security | 45 | €1,407 | €682 | -€725 | -51.5% |
| Taxes | 450/3 | €769 | - | -€769 | |
| Remuneration and social security | 454/9 | €638 | €682 | +€44 | +7.0% |
| Other amounts payable | 47/48 | - | €639 | +€639 | |
| Remuneration, social security and pensions | 62 | €892 | €3,298 | +€2,406 | +270% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €6,710 | €7,445 | +€735 | +11.0% |
| Other operating charges | 640/8 | €400 | €3,155 | +€2,756 | +689% |
| Gross operating margin | 9900 | €7,471 | €15,226 | +€7,755 | +104% |
| Operating profit (loss) | 9901 | -€530 | €1,328 | +€1,858 | |
| Financial charges | 65/66B | €3,699 | €2,483 | -€1,217 | -32.9% |
| Recurring financial charges | 65 | €3,699 | €2,483 | -€1,217 | -32.9% |
| Profit (loss) for the period before taxes | 9903 | -€4,230 | -€1,155 | +€3,075 | +72.7% |
| Profit (loss) for the period | 9904 | -€4,230 | -€1,155 | +€3,075 | +72.7% |
| Profit (loss) for the period to be appropriated | 9905 | -€4,230 | -€1,155 | +€3,075 | +72.7% |
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 23 October 2026 via checked.be.