VITAS CONSULT: 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.
VITAS CONSULT
Largest movements
- Tangible fixed assets -€36,452
down €36,452 (-21.0%), from €173,699 to €137,247
of which Furniture and vehicles: -€23,201
- Receivables within one year -€21,647
down €21,647 (-3.0%), from €720,834 to €699,187
of which Other amounts receivable: -€15,029
- Reserves -€30,338
down €30,338 (-5.2%), from €586,832 to €556,494
of which Distributable reserves: -€30,338
- Tax, wage and social debts -€22,702
down €22,702 (-54.7%), from €41,505 to €18,803
of which Taxes: -€21,617
- Other debts +€22,299
up €22,299 (+24.0%), from €93,093 to €115,392
- Debts after one year -€9,914
down €9,914 (-22.8%), from €43,557 to €33,644
- Current portion of long-term debt -€9,251
down €9,251 (-48.3%), from €19,164 to €9,914
- Gross operating margin +€21,374
up €21,374 (+12.8%), from €167,225 to €188,598
- Staff costs -€12,214
down €12,214 (-25.8%), from €47,394 to €35,180
- Taxes +€8,506
up €8,506 (+29.3%), from €29,044 to €37,550
- Other operating charges +€2,605
up €2,605 (+1,227%), from €212 to €2,817
- Financial charges -€2,148
down €2,148 (-34.5%), from €6,222 to €4,074
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 | €895,926 | €837,249 | -€58,677 | -6.5% |
| Fixed assets | 21/28 | €174,419 | €137,967 | -€36,452 | -20.9% |
| Tangible fixed assets | 22/27 | €173,699 | €137,247 | -€36,452 | -21.0% |
| Land and buildings | 22 | €85,370 | €74,016 | -€11,354 | -13.3% |
| Plant, machinery and equipment | 23 | €9,031 | €7,134 | -€1,896 | -21.0% |
| Furniture and vehicles | 24 | €79,298 | €56,097 | -€23,201 | -29.3% |
| Financial fixed assets | 28 | €720 | €720 | = | 0.0% |
| Current assets | 29/58 | €721,506 | €699,282 | -€22,224 | -3.1% |
| Amounts receivable within one year | 40/41 | €720,834 | €699,187 | -€21,647 | -3.0% |
| Trade receivables | 40 | €48,704 | €42,086 | -€6,618 | -13.6% |
| Other amounts receivable | 41 | €672,131 | €657,102 | -€15,029 | -2.2% |
| Cash at bank and in hand | 54/58 | €672 | €95 | -€577 | -85.9% |
| Total equity and liabilities | 10/49 | €895,926 | €837,249 | -€58,677 | -6.5% |
| Equity | 10/15 | €673,828 | €643,490 | -€30,338 | -4.5% |
| Contributions | 10/11 | €20,405 | €20,405 | = | 0.0% |
| Reserves | 13 | €586,832 | €556,494 | -€30,338 | -5.2% |
| Tax-exempt reserves | 132 | €18,750 | €18,750 | = | 0.0% |
| Distributable reserves | 133 | €568,082 | €537,744 | -€30,338 | -5.3% |
| Profit (loss) carried forward | 14 | €66,592 | €66,592 | = | 0.0% |
| Amounts payable | 17/49 | €222,097 | €193,759 | -€28,339 | -12.8% |
| Amounts payable after more than one year | 17 | €43,557 | €33,644 | -€9,914 | -22.8% |
| Financial debts | 170/4 | €43,557 | €33,644 | -€9,914 | -22.8% |
| Amounts payable within one year | 42/48 | €178,540 | €160,115 | -€18,425 | -10.3% |
| Current portion of amounts payable after more than one year | 42 | €19,164 | €9,914 | -€9,251 | -48.3% |
| Trade debts | 44 | €24,777 | €16,007 | -€8,771 | -35.4% |
| Suppliers | 440/4 | €24,777 | €16,007 | -€8,771 | -35.4% |
| Taxes, remuneration and social security | 45 | €41,505 | €18,803 | -€22,702 | -54.7% |
| Taxes | 450/3 | €33,211 | €11,594 | -€21,617 | -65.1% |
| Remuneration and social security | 454/9 | €8,294 | €7,208 | -€1,085 | -13.1% |
| Other amounts payable | 47/48 | €93,093 | €115,392 | +€22,299 | +24.0% |
| Non-recurring operating income | 76A | - | €500 | +€500 | |
| Remuneration, social security and pensions | 62 | €47,394 | €35,180 | -€12,214 | -25.8% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €35,601 | €36,452 | +€852 | +2.4% |
| Other operating charges | 640/8 | €212 | €2,817 | +€2,605 | +1,227% |
| Gross operating margin | 9900 | €167,225 | €188,598 | +€21,374 | +12.8% |
| Operating profit (loss) | 9901 | €84,017 | €114,149 | +€30,132 | +35.9% |
| Financial income | 75/76B | €11,826 | €12,529 | +€702 | +5.9% |
| Recurring financial income | 75 | €11,826 | €12,529 | +€702 | +5.9% |
| Financial charges | 65/66B | €6,222 | €4,074 | -€2,148 | -34.5% |
| Recurring financial charges | 65 | €6,222 | €4,074 | -€2,148 | -34.5% |
| Profit (loss) for the period before taxes | 9903 | €89,621 | €122,604 | +€32,983 | +36.8% |
| Income taxes | 67/77 | €29,044 | €37,550 | +€8,506 | +29.3% |
| Profit (loss) for the period | 9904 | €60,577 | €85,054 | +€24,477 | +40.4% |
| Profit (loss) for the period to be appropriated | 9905 | €60,577 | €85,054 | +€24,477 | +40.4% |
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 23 October 2026 via checked.be.