vITamien: 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.
vITamien
Largest movements
- Cash +€22,436
up €22,436, from €0 to €22,436
mainly Net result for the year (+€30,357) and Depreciation (+€18,561)
- Tangible fixed assets -€10,684
down €10,684 (-3.4%), from €311,989 to €301,305
of which Land and buildings: -€7,651
- Reserves +€30,357
up €30,357 (+31.5%), from €96,506 to €126,864
of which Distributable reserves: +€30,357
- Debts after one year -€24,961
down €24,961 (-11.0%), from €227,324 to €202,363
- Tax, wage and social debts +€7,289
up €7,289 (+132%), from €5,527 to €12,816
- Gross operating margin +€57,030
up €57,030 (+327%), from €17,457 to €74,487
- Taxes +€8,322
up €8,322 (+1,711%), from €486 to €8,809
- Depreciation -€2,060
down €2,060 (-10.0%), from €20,621 to €18,561
- Financial charges +€1,427
up €1,427 (+11.3%), from €12,683 to €14,110
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 | €392,699 | €404,019 | +€11,320 | +2.9% |
| Fixed assets | 21/28 | €340,076 | €329,392 | -€10,684 | -3.1% |
| Tangible fixed assets | 22/27 | €311,989 | €301,305 | -€10,684 | -3.4% |
| Land and buildings | 22 | €265,626 | €257,975 | -€7,651 | -2.9% |
| Plant, machinery and equipment | 23 | €42,152 | €43,003 | +€852 | +2.0% |
| Furniture and vehicles | 24 | €4,212 | €326 | -€3,885 | -92.3% |
| Financial fixed assets | 28 | €28,087 | €28,087 | = | 0.0% |
| Current assets | 29/58 | €52,623 | €74,627 | +€22,004 | +41.8% |
| Amounts receivable within one year | 40/41 | €48,493 | €46,827 | -€1,666 | -3.4% |
| Trade receivables | 40 | €29,461 | €31,094 | +€1,633 | +5.5% |
| Other amounts receivable | 41 | €19,032 | €15,733 | -€3,298 | -17.3% |
| Cash at bank and in hand | 54/58 | €0 | €22,436 | +€22,436 | |
| Deferred charges and accrued income | 490/1 | €4,130 | €5,364 | +€1,234 | +29.9% |
| Total equity and liabilities | 10/49 | €392,699 | €404,019 | +€11,320 | +2.9% |
| Equity | 10/15 | €102,706 | €133,064 | +€30,357 | +29.6% |
| Contributions | 10/11 | €6,200 | €6,200 | = | 0.0% |
| Reserves | 13 | €96,506 | €126,864 | +€30,357 | +31.5% |
| Tax-exempt reserves | 132 | €388 | €388 | = | 0.0% |
| Distributable reserves | 133 | €96,118 | €126,476 | +€30,357 | +31.6% |
| Amounts payable | 17/49 | €289,992 | €270,955 | -€19,037 | -6.6% |
| Amounts payable after more than one year | 17 | €227,324 | €202,363 | -€24,961 | -11.0% |
| Financial debts | 170/4 | €227,324 | €202,363 | -€24,961 | -11.0% |
| Amounts payable within one year | 42/48 | €62,042 | €66,859 | +€4,817 | +7.8% |
| Current portion of amounts payable after more than one year | 42 | €25,832 | €26,537 | +€705 | +2.7% |
| Financial debts | 43 | €4,889 | €2,941 | -€1,947 | -39.8% |
| Credit institutions | 430/8 | €4,889 | €2,941 | -€1,947 | -39.8% |
| Trade debts | 44 | €4,229 | €1,820 | -€2,409 | -57.0% |
| Suppliers | 440/4 | €4,229 | €1,820 | -€2,409 | -57.0% |
| Taxes, remuneration and social security | 45 | €5,527 | €12,816 | +€7,289 | +132% |
| Taxes | 450/3 | €5,527 | €12,816 | +€7,289 | +132% |
| Other amounts payable | 47/48 | €21,565 | €22,744 | +€1,179 | +5.5% |
| Accrued charges and deferred income | 492/3 | €626 | €1,733 | +€1,107 | +177% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €20,621 | €18,561 | -€2,060 | -10.0% |
| Other operating charges | 640/8 | €2,734 | €2,650 | -€84 | -3.1% |
| Gross operating margin | 9900 | €17,457 | €74,487 | +€57,030 | +327% |
| Operating profit (loss) | 9901 | -€5,898 | €53,276 | +€59,175 | |
| Financial income | 75/76B | €36 | €0 | -€36 | -100% |
| Recurring financial income | 75 | €36 | €0 | -€36 | -100% |
| Financial charges | 65/66B | €12,683 | €14,110 | +€1,427 | +11.3% |
| Recurring financial charges | 65 | €12,683 | €14,110 | +€1,427 | +11.3% |
| Profit (loss) for the period before taxes | 9903 | -€18,545 | €39,166 | +€57,711 | |
| Income taxes | 67/77 | €486 | €8,809 | +€8,322 | +1,711% |
| Profit (loss) for the period | 9904 | -€19,032 | €30,357 | +€49,389 | |
| Profit (loss) for the period to be appropriated | 9905 | -€19,032 | €30,357 | +€49,389 |
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.