Vitamine J: what changed
Two fiscal 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.
Vitamine J
Largest movements
- Cash +€20,480
up €20,480 (+57.2%), from €35,830 to €56,311
mainly Net result for the year (+€27,422) and Tax, wage and social debts (+€8,561)
- Receivables within one year +€11,331
up €11,331 (+169.5%), from €6,685 to €18,017
of which Other amounts receivable: +€7,103
- Deferred charges and accrued income +€847
new in 2025: €847
- Profit (loss) carried forward +€26,589
up €26,589 (+107.1%), from €24,836 to €51,425
- Tax, wage and social debts +€8,561
up €8,561 (+76.0%), from €11,268 to €19,828
- Debts after one year -€2,200
no longer reported in 2025 (was €2,200)
- Other debts -€841
down €841 (-50.2%), from €1,674 to €833
- Gross operating margin +€11,650
up €11,650 (+40.3%), from €28,890 to €40,539
- Taxes +€3,069
up €3,069 (+51.2%), from €5,997 to €9,066
- Other operating charges +€1,043
up €1,043 (+638.7%), from €163 to €1,206
- Financial charges -€912
down €912 (-25.9%), from €3,521 to €2,609
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 | €43,583 | €75,886 | +€32,303 | +74.1% |
| Formation expenses | 20 | €697 | €509 | -€188 | -27.0% |
| Fixed assets | 21/28 | €371 | €203 | -€168 | -45.2% |
| Tangible fixed assets | 22/27 | €371 | €203 | -€168 | -45.2% |
| Furniture and vehicles | 24 | €371 | €203 | -€168 | -45.2% |
| Current assets | 29/58 | €42,516 | €75,175 | +€32,659 | +76.8% |
| Amounts receivable within one year | 40/41 | €6,685 | €18,017 | +€11,331 | +169.5% |
| Trade receivables | 40 | €6,685 | €10,914 | +€4,229 | +63.3% |
| Other amounts receivable | 41 | - | €7,103 | +€7,103 | |
| Cash at bank and in hand | 54/58 | €35,830 | €56,311 | +€20,480 | +57.2% |
| Deferred charges and accrued income | 490/1 | - | €847 | +€847 | |
| Total equity and liabilities | 10/49 | €43,583 | €75,886 | +€32,303 | +74.1% |
| Equity | 10/15 | €26,836 | €53,425 | +€26,589 | +99.1% |
| Contributions | 10/11 | €2,000 | €2,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €24,836 | €51,425 | +€26,589 | +107.1% |
| Amounts payable | 17/49 | €16,747 | €22,461 | +€5,714 | +34.1% |
| Amounts payable after more than one year | 17 | €2,200 | - | -€2,200 | |
| Financial debts | 170/4 | €2,200 | - | -€2,200 | |
| Amounts payable within one year | 42/48 | €14,436 | €22,012 | +€7,576 | +52.5% |
| Trade debts | 44 | €1,494 | €1,350 | -€144 | -9.6% |
| Suppliers | 440/4 | €1,494 | €1,350 | -€144 | -9.6% |
| Taxes, remuneration and social security | 45 | €11,268 | €19,828 | +€8,561 | +76.0% |
| Taxes | 450/3 | €11,268 | €19,828 | +€8,561 | +76.0% |
| Other amounts payable | 47/48 | €1,674 | €833 | -€841 | -50.2% |
| Accrued charges and deferred income | 492/3 | €111 | €449 | +€338 | +303.3% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €321 | €356 | +€35 | +11.0% |
| Other operating charges | 640/8 | €163 | €1,206 | +€1,043 | +638.7% |
| Gross operating margin | 9900 | €28,890 | €40,539 | +€11,650 | +40.3% |
| Operating profit (loss) | 9901 | €28,406 | €38,977 | +€10,571 | +37.2% |
| Financial income | 75/76B | €0 | €121 | +€120 | +30032.5% |
| Recurring financial income | 75 | €0 | €121 | +€120 | +30032.5% |
| Financial charges | 65/66B | €3,521 | €2,609 | -€912 | -25.9% |
| Recurring financial charges | 65 | €3,521 | €2,609 | -€912 | -25.9% |
| Profit (loss) for the period before taxes | 9903 | €24,885 | €36,488 | +€11,603 | +46.6% |
| Income taxes | 67/77 | €5,997 | €9,066 | +€3,069 | +51.2% |
| Profit (loss) for the period | 9904 | €18,888 | €27,422 | +€8,534 | +45.2% |
| Profit (loss) for the period to be appropriated | 9905 | €18,888 | €27,422 | +€8,534 | +45.2% |
Source: filed annual accounts (NBB), fiscal years ended 31 December 2024 and 31 December 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 3 October 2026 via checked.be.