VITALIS CONCEPT: 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.
VITALIS CONCEPT
Largest movements
- Cash +€12,615
up €12,615 (+41.8%), from €30,207 to €42,822
mainly Depreciation (+€12,637) and Debts after one year (+€9,148)
- Tangible fixed assets -€10,205
down €10,205 (-3.0%), from €336,599 to €326,394
- Profit (loss) carried forward -€9,859
down €9,859 (-219%), from -€4,493 to -€14,352
- Debts after one year +€9,148
up €9,148 (+4.8%), from €189,421 to €198,569
- Financial charges +€5,503
up €5,503 (+74.9%), from €7,350 to €12,852
- Turnover -€971
down €971 (-4.6%), from €20,998 to €20,027
- Purchases and services -€772
down €772 (-14.9%), from €5,169 to €4,397
- Depreciation -€336
down €336 (-2.6%), from €12,973 to €12,637
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 | €369,282 | €370,974 | +€1,692 | +0.5% |
| Formation expenses | 20 | €2,391 | €1,758 | -€633 | -26.5% |
| Fixed assets | 21/28 | €336,599 | €326,394 | -€10,205 | -3.0% |
| Tangible fixed assets | 22/27 | €336,599 | €326,394 | -€10,205 | -3.0% |
| Land and buildings | 22 | €336,599 | €326,394 | -€10,205 | -3.0% |
| Current assets | 29/58 | €30,292 | €42,822 | +€12,530 | +41.4% |
| Cash at bank and in hand | 54/58 | €30,207 | €42,822 | +€12,615 | +41.8% |
| Deferred charges and accrued income | 490/1 | €85 | - | -€85 | |
| Total equity and liabilities | 10/49 | €369,282 | €370,974 | +€1,692 | +0.5% |
| Equity | 10/15 | €177,507 | €167,648 | -€9,859 | -5.6% |
| Contributions | 10/11 | €182,000 | €182,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€4,493 | -€14,352 | -€9,859 | -219% |
| Amounts payable | 17/49 | €191,775 | €203,326 | +€11,551 | +6.0% |
| Amounts payable after more than one year | 17 | €189,421 | €198,569 | +€9,148 | +4.8% |
| Financial debts | 170/4 | €189,421 | €198,569 | +€9,148 | +4.8% |
| Amounts payable within one year | 42/48 | €2,184 | €3,822 | +€1,638 | +75.0% |
| Taxes, remuneration and social security | 45 | €2,184 | €3,822 | +€1,638 | +75.0% |
| Taxes | 450/3 | €2,184 | €3,822 | +€1,638 | +75.0% |
| Accrued charges and deferred income | 492/3 | €170 | €935 | +€765 | +450% |
| Turnover | 70 | €20,998 | €20,027 | -€971 | -4.6% |
| Goods, raw materials, services and sundry goods | 60/61 | €5,169 | €4,397 | -€772 | -14.9% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €12,973 | €12,637 | -€336 | -2.6% |
| Gross operating margin | 9900 | €15,830 | €15,630 | -€200 | -1.3% |
| Operating profit (loss) | 9901 | €2,857 | €2,993 | +€136 | +4.8% |
| Financial charges | 65/66B | €7,350 | €12,852 | +€5,503 | +74.9% |
| Recurring financial charges | 65 | €7,350 | €12,852 | +€5,503 | +74.9% |
| Profit (loss) for the period before taxes | 9903 | -€4,493 | -€9,859 | -€5,367 | -119% |
| Profit (loss) for the period | 9904 | -€4,493 | -€9,859 | -€5,367 | -119% |
| Profit (loss) for the period to be appropriated | 9905 | -€4,493 | -€9,859 | -€5,367 | -119% |
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 31 October 2026 via checked.be.