VITALACCOUNTING: 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.
VITALACCOUNTING
Largest movements
- Tangible fixed assets -€102,605
down €102,605 (-34.5%), from €297,676 to €195,071
of which Land and buildings: -€106,457
- Receivables within one year +€34,561
up €34,561 (+81.0%), from €42,683 to €77,244
of which Other amounts receivable: +€44,083
- Cash +€24,465
up €24,465 (+22,056%), from €111 to €24,576
mainly Investment in fixed assets (net) (+€90,584) and Tax, wage and social debts (+€32,434)
- Intangible fixed assets -€19,067
down €19,067 (-16.8%), from €113,323 to €94,257
- Debts after one year -€113,028
down €113,028 (-34.4%), from €328,453 to €215,425
- Tax, wage and social debts +€32,434
up €32,434 (+222%), from €14,616 to €47,049
of which Taxes: +€30,048
- Profit (loss) carried forward +€24,535
up €24,535 (+46.1%), from €53,256 to €77,791
- Other debts -€8,462
no longer reported in 2025 (was €8,462)
- Gross operating margin +€9,804
up €9,804 (+8.4%), from €116,373 to €126,177
- Taxes +€8,563
up €8,563 (+270%), from €3,172 to €11,735
- Depreciation -€4,768
down €4,768 (-13.2%), from €36,116 to €31,348
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 | €458,234 | €393,504 | -€64,730 | -14.1% |
| Fixed assets | 21/28 | €411,260 | €289,328 | -€121,932 | -29.6% |
| Intangible fixed assets | 21 | €113,323 | €94,257 | -€19,067 | -16.8% |
| Tangible fixed assets | 22/27 | €297,676 | €195,071 | -€102,605 | -34.5% |
| Land and buildings | 22 | €297,676 | €191,219 | -€106,457 | -35.8% |
| Furniture and vehicles | 24 | - | €1,640 | +€1,640 | |
| Other tangible fixed assets | 26 | - | €2,212 | +€2,212 | |
| Financial fixed assets | 28 | €260 | - | -€260 | |
| Current assets | 29/58 | €46,974 | €104,176 | +€57,202 | +122% |
| Amounts receivable within one year | 40/41 | €42,683 | €77,244 | +€34,561 | +81.0% |
| Trade receivables | 40 | €40,855 | €31,333 | -€9,522 | -23.3% |
| Other amounts receivable | 41 | €1,828 | €45,911 | +€44,083 | +2,412% |
| Cash at bank and in hand | 54/58 | €111 | €24,576 | +€24,465 | +22,056% |
| Deferred charges and accrued income | 490/1 | €4,180 | €2,357 | -€1,824 | -43.6% |
| Total equity and liabilities | 10/49 | €458,234 | €393,504 | -€64,730 | -14.1% |
| Equity | 10/15 | €54,756 | €79,291 | +€24,535 | +44.8% |
| Contributions | 10/11 | €1,500 | €1,500 | = | 0.0% |
| Profit (loss) carried forward | 14 | €53,256 | €77,791 | +€24,535 | +46.1% |
| Amounts payable | 17/49 | €403,478 | €314,213 | -€89,265 | -22.1% |
| Amounts payable after more than one year | 17 | €328,453 | €215,425 | -€113,028 | -34.4% |
| Financial debts | 170/4 | €328,453 | €215,425 | -€113,028 | -34.4% |
| Amounts payable within one year | 42/48 | €75,025 | €98,788 | +€23,763 | +31.7% |
| Financial debts | 43 | €34,040 | €31,726 | -€2,314 | -6.8% |
| Credit institutions | 430/8 | €34,040 | €31,726 | -€2,314 | -6.8% |
| Trade debts | 44 | €17,908 | €20,014 | +€2,106 | +11.8% |
| Suppliers | 440/4 | €17,908 | €20,014 | +€2,106 | +11.8% |
| Taxes, remuneration and social security | 45 | €14,616 | €47,049 | +€32,434 | +222% |
| Taxes | 450/3 | €8,202 | €38,250 | +€30,048 | +366% |
| Remuneration and social security | 454/9 | €6,414 | €8,799 | +€2,386 | +37.2% |
| Other amounts payable | 47/48 | €8,462 | - | -€8,462 | |
| Non-recurring operating income | 76A | - | €10,336 | +€10,336 | |
| Remuneration, social security and pensions | 62 | €41,602 | €41,559 | -€43 | -0.1% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €36,116 | €31,348 | -€4,768 | -13.2% |
| Other operating charges | 640/8 | €3,347 | €2,423 | -€925 | -27.6% |
| Gross operating margin | 9900 | €116,373 | €126,177 | +€9,804 | +8.4% |
| Operating profit (loss) | 9901 | €35,307 | €50,847 | +€15,540 | +44.0% |
| Financial income | 75/76B | €10 | €12 | +€3 | +26.5% |
| Recurring financial income | 75 | €10 | €12 | +€3 | +26.5% |
| Financial charges | 65/66B | €15,389 | €14,590 | -€799 | -5.2% |
| Recurring financial charges | 65 | €15,389 | €14,590 | -€799 | -5.2% |
| Profit (loss) for the period before taxes | 9903 | €19,927 | €36,270 | +€16,342 | +82.0% |
| Income taxes | 67/77 | €3,172 | €11,735 | +€8,563 | +270% |
| Profit (loss) for the period | 9904 | €16,755 | €24,535 | +€7,780 | +46.4% |
| Profit (loss) for the period to be appropriated | 9905 | €16,755 | €24,535 | +€7,780 | +46.4% |
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 25 October 2026 via checked.be.