VitalisPhysio: 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.
VitalisPhysio
Largest movements
- Cash +€48,498
up €48,498 (+92.5%), from €52,442 to €100,941
mainly Net result for the year (+€42,113) and Tax, wage and social debts (+€10,830)
- Deferred charges and accrued income +€4,421
up €4,421 (+50.7%), from €8,718 to €13,139
- Reserves +€42,113
up €42,113 (+91.0%), from €46,284 to €88,397
- Tax, wage and social debts +€10,830
up €10,830 (+93.6%), from €11,571 to €22,401
- Gross operating margin -€5,147
down €5,147 (-8.8%), from €58,655 to €53,508
- Taxes -€741
down €741 (-6.4%), from €11,571 to €10,830
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 | €61,947 | €114,533 | +€52,586 | +84.9% |
| Fixed assets | 21/28 | €787 | €453 | -€334 | -42.5% |
| Tangible fixed assets | 22/27 | €787 | €453 | -€334 | -42.5% |
| Plant, machinery and equipment | 23 | €787 | €453 | -€334 | -42.5% |
| Current assets | 29/58 | €61,161 | €114,080 | +€52,920 | +86.5% |
| Cash at bank and in hand | 54/58 | €52,442 | €100,941 | +€48,498 | +92.5% |
| Deferred charges and accrued income | 490/1 | €8,718 | €13,139 | +€4,421 | +50.7% |
| Total equity and liabilities | 10/49 | €61,947 | €114,533 | +€52,586 | +84.9% |
| Equity | 10/15 | €49,284 | €91,397 | +€42,113 | +85.4% |
| Contributions | 10/11 | €3,000 | €3,000 | = | 0.0% |
| Reserves | 13 | €46,284 | €88,397 | +€42,113 | +91.0% |
| Distributable reserves | 133 | €46,284 | €88,397 | +€42,113 | +91.0% |
| Amounts payable | 17/49 | €12,663 | €23,136 | +€10,473 | +82.7% |
| Amounts payable within one year | 42/48 | €12,663 | €23,136 | +€10,473 | +82.7% |
| Trade debts | 44 | €611 | €524 | -€87 | -14.3% |
| Suppliers | 440/4 | €611 | €524 | -€87 | -14.3% |
| Taxes, remuneration and social security | 45 | €11,571 | €22,401 | +€10,830 | +93.6% |
| Taxes | 450/3 | €11,571 | €22,401 | +€10,830 | +93.6% |
| Other amounts payable | 47/48 | €482 | €211 | -€270 | -56.1% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €215 | €334 | +€119 | +55.1% |
| Other operating charges | 640/8 | €544 | €186 | -€359 | -65.9% |
| Gross operating margin | 9900 | €58,655 | €53,508 | -€5,147 | -8.8% |
| Operating profit (loss) | 9901 | €57,895 | €52,988 | -€4,907 | -8.5% |
| Financial charges | 65/66B | €40 | €45 | +€5 | +11.8% |
| Recurring financial charges | 65 | €40 | €45 | +€5 | +11.8% |
| Profit (loss) for the period before taxes | 9903 | €57,855 | €52,943 | -€4,912 | -8.5% |
| Income taxes | 67/77 | €11,571 | €10,830 | -€741 | -6.4% |
| Profit (loss) for the period | 9904 | €46,284 | €42,113 | -€4,171 | -9.0% |
| Profit (loss) for the period to be appropriated | 9905 | €46,284 | €42,113 | -€4,171 | -9.0% |
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 14 October 2026 via checked.be.