VITAL TREE: 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 TREE
Largest movements
- Receivables within one year +€6,254
up €6,254 (+728.4%), from €859 to €7,112
of which Trade receivables: +€7,112
- Cash -€5,397
down €5,397 (-12.4%), from €43,631 to €38,234
mainly Contributions, distributions and other (-€32,941) and Other debts (-€14,550)
- Other debts -€14,550
down €14,550 (-53.2%), from €27,351 to €12,800
- Tax, wage and social debts +€11,763
up €11,763 (+147.8%), from €7,961 to €19,724
- Profit (loss) carried forward +€2,668
up €2,668 (+3481.3%), from €77 to €2,745
- Trade debts +€976
up €976 (+93.7%), from €1,041 to €2,017
- Gross operating margin +€16,953
up €16,953 (+54.1%), from €31,313 to €48,266
- Taxes +€11,498
up €11,498 (+6592.8%), from €174 to €11,672
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 | €44,489 | €45,347 | +€857 | +1.9% |
| Current assets | 29/58 | €44,489 | €45,347 | +€857 | +1.9% |
| Amounts receivable within one year | 40/41 | €859 | €7,112 | +€6,254 | +728.4% |
| Trade receivables | 40 | €0 | €7,112 | +€7,112 | |
| Other amounts receivable | 41 | €859 | €0 | -€859 | -100.0% |
| Cash at bank and in hand | 54/58 | €43,631 | €38,234 | -€5,397 | -12.4% |
| Total equity and liabilities | 10/49 | €44,489 | €45,347 | +€857 | +1.9% |
| Equity | 10/15 | €8,137 | €10,805 | +€2,668 | +32.8% |
| Contributions | 10/11 | €6,200 | €6,200 | = | 0.0% |
| Reserves | 13 | €1,860 | €1,860 | = | 0.0% |
| Non-distributable reserves | 130/1 | €1,860 | €1,860 | = | 0.0% |
| Reserves not available under the articles | 1311 | €1,860 | €1,860 | = | 0.0% |
| Profit (loss) carried forward | 14 | €77 | €2,745 | +€2,668 | +3481.3% |
| Amounts payable | 17/49 | €36,353 | €34,541 | -€1,811 | -5.0% |
| Amounts payable within one year | 42/48 | €36,353 | €34,541 | -€1,811 | -5.0% |
| Trade debts | 44 | €1,041 | €2,017 | +€976 | +93.7% |
| Suppliers | 440/4 | €1,041 | €2,017 | +€976 | +93.7% |
| Taxes, remuneration and social security | 45 | €7,961 | €19,724 | +€11,763 | +147.8% |
| Taxes | 450/3 | €7,961 | €19,724 | +€11,763 | +147.8% |
| Other amounts payable | 47/48 | €27,351 | €12,800 | -€14,550 | -53.2% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €0 | - | = | |
| Other operating charges | 640/8 | €768 | €787 | +€19 | +2.5% |
| Gross operating margin | 9900 | €31,313 | €48,266 | +€16,953 | +54.1% |
| Operating profit (loss) | 9901 | €30,545 | €47,479 | +€16,934 | +55.4% |
| Financial income | 75/76B | - | €0 | +€0 | |
| Recurring financial income | 75 | - | €0 | +€0 | |
| Financial charges | 65/66B | €191 | €197 | +€6 | +3.3% |
| Recurring financial charges | 65 | €191 | €197 | +€6 | +3.3% |
| Profit (loss) for the period before taxes | 9903 | €30,354 | €47,282 | +€16,928 | +55.8% |
| Income taxes | 67/77 | €174 | €11,672 | +€11,498 | +6592.8% |
| Profit (loss) for the period | 9904 | €30,180 | €35,610 | +€5,430 | +18.0% |
| Profit (loss) for the period to be appropriated | 9905 | €30,180 | €35,610 | +€5,430 | +18.0% |
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 12 October 2026 via checked.be.