VITASPHERE: 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.
VITASPHERE
Largest movements
- Current investments +€100,000
new in 2025: €100,000
- Cash -€59,191
down €59,191 (-73.2%), from €80,815 to €21,624
mainly Current investments (-€100,000) and Contributions, distributions and other (-€20,000)
- Tangible fixed assets -€18,265
down €18,265 (-27.0%), from €67,753 to €49,487
- Reserves +€44,500
up €44,500 (+83.8%), from €53,100 to €97,600
- Debts after one year -€12,645
down €12,645 (-68.7%), from €18,405 to €5,760
- Other debts -€9,819
down €9,819 (-16.9%), from €58,191 to €48,372
- Current portion of long-term debt -€2,608
down €2,608 (-17.1%), from €15,253 to €12,645
- Taxes +€3,235
up €3,235 (+11.3%), from €28,709 to €31,943
- Gross operating margin -€1,207
down €1,207 (-1.0%), from €119,390 to €118,183
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 | €154,301 | €175,999 | +€21,699 | +14.1% |
| Fixed assets | 21/28 | €67,753 | €49,487 | -€18,265 | -27.0% |
| Tangible fixed assets | 22/27 | €67,753 | €49,487 | -€18,265 | -27.0% |
| Furniture and vehicles | 24 | €67,753 | €49,487 | -€18,265 | -27.0% |
| Current assets | 29/58 | €86,548 | €126,512 | +€39,964 | +46.2% |
| Current investments | 50/53 | - | €100,000 | +€100,000 | |
| Cash at bank and in hand | 54/58 | €80,815 | €21,624 | -€59,191 | -73.2% |
| Deferred charges and accrued income | 490/1 | €5,733 | €4,888 | -€845 | -14.7% |
| Total equity and liabilities | 10/49 | €154,301 | €175,999 | +€21,699 | +14.1% |
| Equity | 10/15 | €55,159 | €100,016 | +€44,857 | +81.3% |
| Contributions | 10/11 | €1,500 | €1,500 | = | 0.0% |
| Reserves | 13 | €53,100 | €97,600 | +€44,500 | +83.8% |
| Distributable reserves | 133 | €53,100 | €97,600 | +€44,500 | +83.8% |
| Profit (loss) carried forward | 14 | €559 | €916 | +€357 | +63.8% |
| Amounts payable | 17/49 | €99,142 | €75,984 | -€23,158 | -23.4% |
| Amounts payable after more than one year | 17 | €18,405 | €5,760 | -€12,645 | -68.7% |
| Financial debts | 170/4 | €18,405 | €5,760 | -€12,645 | -68.7% |
| Amounts payable within one year | 42/48 | €79,937 | €68,813 | -€11,123 | -13.9% |
| Current portion of amounts payable after more than one year | 42 | €15,253 | €12,645 | -€2,608 | -17.1% |
| Trade debts | 44 | €41 | €1,169 | +€1,128 | +2751.3% |
| Suppliers | 440/4 | €41 | €1,169 | +€1,128 | +2751.3% |
| Taxes, remuneration and social security | 45 | €6,452 | €6,627 | +€176 | +2.7% |
| Taxes | 450/3 | €6,452 | €6,627 | +€176 | +2.7% |
| Other amounts payable | 47/48 | €58,191 | €48,372 | -€9,819 | -16.9% |
| Accrued charges and deferred income | 492/3 | €800 | €1,410 | +€610 | +76.3% |
| Non-recurring operating income | 76A | €11,150 | - | -€11,150 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €18,145 | €18,265 | +€120 | +0.7% |
| Other operating charges | 640/8 | €1,126 | €1,165 | +€40 | +3.5% |
| Non-recurring operating charges | 66A | €45 | €40 | -€5 | -11.1% |
| Gross operating margin | 9900 | €119,390 | €118,183 | -€1,207 | -1.0% |
| Operating profit (loss) | 9901 | €100,074 | €98,713 | -€1,362 | -1.4% |
| Financial income | 75/76B | €217 | €531 | +€314 | +145.1% |
| Recurring financial income | 75 | €217 | €531 | +€314 | +145.1% |
| Financial charges | 65/66B | €2,048 | €2,444 | +€396 | +19.3% |
| Recurring financial charges | 65 | €2,048 | €2,444 | +€396 | +19.3% |
| Profit (loss) for the period before taxes | 9903 | €98,243 | €96,800 | -€1,443 | -1.5% |
| Income taxes | 67/77 | €28,709 | €31,943 | +€3,235 | +11.3% |
| Profit (loss) for the period | 9904 | €69,534 | €64,857 | -€4,678 | -6.7% |
| Profit (loss) for the period to be appropriated | 9905 | €69,534 | €64,857 | -€4,678 | -6.7% |
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 28 September 2026 via checked.be.