VITAL SOINS: 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 SOINS
Largest movements
- Receivables within one year -€54,697
no longer reported in 2025 (was €54,697)
- Receivables after one year +€44,232
new in 2025: €44,232
- Intangible fixed assets -€9,712
down €9,712 (-10.7%), from €90,518 to €80,806
- Cash -€8,135
down €8,135 (-32.7%), from €24,845 to €16,710
mainly Receivables after one year (-€44,232) and Other debts (-€28,959)
- Other debts -€28,959
no longer reported in 2025 (was €28,959)
- Debts after one year -€20,248
down €20,248 (-48.2%), from €42,000 to €21,752
- Reserves +€11,340
up €11,340 (+16.3%), from €69,605 to €80,945
- Current portion of long-term debt +€10,305
new in 2025: €10,305
- Gross operating margin -€80,018
down €80,018 (-74.3%), from €107,640 to €27,622
- Taxes -€21,907
down €21,907 (-82.7%), from €26,496 to €4,589
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 | €170,060 | €143,037 | -€27,023 | -15.9% |
| Fixed assets | 21/28 | €90,518 | €80,806 | -€9,712 | -10.7% |
| Intangible fixed assets | 21 | €90,518 | €80,806 | -€9,712 | -10.7% |
| Current assets | 29/58 | €79,542 | €62,230 | -€17,311 | -21.8% |
| Amounts receivable after more than one year | 29 | - | €44,232 | +€44,232 | |
| Trade receivables | 290 | - | €44,232 | +€44,232 | |
| Amounts receivable within one year | 40/41 | €54,697 | - | -€54,697 | |
| Trade receivables | 40 | €54,697 | - | -€54,697 | |
| Cash at bank and in hand | 54/58 | €24,845 | €16,710 | -€8,135 | -32.7% |
| Deferred charges and accrued income | 490/1 | - | €1,288 | +€1,288 | |
| Total equity and liabilities | 10/49 | €170,060 | €143,037 | -€27,023 | -15.9% |
| Equity | 10/15 | €72,605 | €83,945 | +€11,340 | +15.6% |
| Contributions | 10/11 | €3,000 | €3,000 | = | 0.0% |
| Reserves | 13 | €69,605 | €80,945 | +€11,340 | +16.3% |
| Distributable reserves | 133 | €69,605 | €80,945 | +€11,340 | +16.3% |
| Amounts payable | 17/49 | €97,455 | €59,092 | -€38,363 | -39.4% |
| Amounts payable after more than one year | 17 | €42,000 | €21,752 | -€20,248 | -48.2% |
| Financial debts | 170/4 | €42,000 | €21,752 | -€20,248 | -48.2% |
| Amounts payable within one year | 42/48 | €55,455 | €37,339 | -€18,116 | -32.7% |
| Current portion of amounts payable after more than one year | 42 | - | €10,305 | +€10,305 | |
| Trade debts | 44 | - | €949 | +€949 | |
| Suppliers | 440/4 | - | €949 | +€949 | |
| Taxes, remuneration and social security | 45 | €26,496 | €26,085 | -€411 | -1.5% |
| Taxes | 450/3 | €26,496 | €26,085 | -€411 | -1.5% |
| Other amounts payable | 47/48 | €28,959 | - | -€28,959 | |
| Remuneration, social security and pensions | 62 | €564 | €0 | -€564 | -100% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €9,482 | €9,712 | +€230 | +2.4% |
| Other operating charges | 640/8 | €250 | €414 | +€165 | +66.1% |
| Gross operating margin | 9900 | €107,640 | €27,622 | -€80,018 | -74.3% |
| Operating profit (loss) | 9901 | €97,345 | €17,496 | -€79,849 | -82.0% |
| Financial income | 75/76B | - | €0 | +€0 | |
| Recurring financial income | 75 | - | €0 | +€0 | |
| Financial charges | 65/66B | €1,244 | €1,567 | +€322 | +25.9% |
| Recurring financial charges | 65 | €1,244 | €1,567 | +€322 | +25.9% |
| Profit (loss) for the period before taxes | 9903 | €96,101 | €15,930 | -€80,171 | -83.4% |
| Income taxes | 67/77 | €26,496 | €4,589 | -€21,907 | -82.7% |
| Profit (loss) for the period | 9904 | €69,605 | €11,340 | -€58,265 | -83.7% |
| Profit (loss) for the period to be appropriated | 9905 | €69,605 | €11,340 | -€58,265 | -83.7% |
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 15 October 2026 via checked.be.