VITAVIE: 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.
VITAVIE
Largest movements
- Receivables within one year +€30,285
up €30,285 (+166%), from €18,276 to €48,560
of which Other amounts receivable: +€30,285
- Cash +€29,363
up €29,363 (+53.9%), from €54,480 to €83,842
mainly Net result for the year (+€50,758) and Other debts (+€42,857)
- Tangible fixed assets -€2,615
down €2,615 (-7.1%), from €36,768 to €34,153
- Reserves +€50,758
up €50,758 (+2,729%), from €1,860 to €52,618
of which Distributable reserves: +€50,758
- Profit (loss) carried forward -€42,857
down €42,857 (-61.1%), from €70,199 to €27,342
- Other debts +€42,857
new in 2024: €42,857
- Tax, wage and social debts +€11,367
up €11,367 (+337%), from €3,368 to €14,735
of which Taxes: +€11,367
- Debts after one year -€2,536
down €2,536 (-16.5%), from €15,392 to €12,856
- Gross operating margin +€43,233
up €43,233 (+80.4%), from €53,785 to €97,019
- Taxes +€18,033
up €18,033 (+191%), from €9,464 to €27,498
- Financial income +€1,624
new in 2024: €1,624
of which Non-recurring financial income: +€1,624
From the 2023 result to the 2024 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 2023 and 2024 balance sheets and the 2024 result: not a filed cash-flow statement. It shows where the money came from and went.
Every line side by side
| Line | Code | 2023 | 2024 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €110,402 | €166,791 | +€56,389 | +51.1% |
| Fixed assets | 21/28 | €36,768 | €34,153 | -€2,615 | -7.1% |
| Intangible fixed assets | 21 | €0 | €0 | = | |
| Tangible fixed assets | 22/27 | €36,768 | €34,153 | -€2,615 | -7.1% |
| Plant, machinery and equipment | 23 | €4,614 | €3,553 | -€1,061 | -23.0% |
| Furniture and vehicles | 24 | €27,517 | €27,104 | -€413 | -1.5% |
| Other tangible fixed assets | 26 | €4,636 | €3,495 | -€1,141 | -24.6% |
| Current assets | 29/58 | €73,634 | €132,638 | +€59,004 | +80.1% |
| Amounts receivable within one year | 40/41 | €18,276 | €48,560 | +€30,285 | +166% |
| Trade receivables | 40 | - | €0 | = | |
| Other amounts receivable | 41 | €18,276 | €48,560 | +€30,285 | +166% |
| Cash at bank and in hand | 54/58 | €54,480 | €83,842 | +€29,363 | +53.9% |
| Deferred charges and accrued income | 490/1 | €878 | €235 | -€643 | -73.2% |
| Total equity and liabilities | 10/49 | €110,402 | €166,791 | +€56,389 | +51.1% |
| Equity | 10/15 | €84,459 | €92,359 | +€7,901 | +9.4% |
| Contributions | 10/11 | €12,400 | €12,400 | = | 0.0% |
| Reserves | 13 | €1,860 | €52,618 | +€50,758 | +2,729% |
| Non-distributable reserves | 130/1 | €1,860 | €1,860 | = | 0.0% |
| Reserves not available under the articles | 1311 | €1,860 | €1,860 | = | 0.0% |
| Distributable reserves | 133 | - | €50,758 | +€50,758 | |
| Profit (loss) carried forward | 14 | €70,199 | €27,342 | -€42,857 | -61.1% |
| Amounts payable | 17/49 | €25,943 | €74,431 | +€48,489 | +187% |
| Amounts payable after more than one year | 17 | €15,392 | €12,856 | -€2,536 | -16.5% |
| Financial debts | 170/4 | €15,392 | €12,856 | -€2,536 | -16.5% |
| Amounts payable within one year | 42/48 | €9,551 | €61,075 | +€51,525 | +539% |
| Current portion of amounts payable after more than one year | 42 | €2,451 | €2,536 | +€86 | +3.5% |
| Financial debts | 43 | €2,483 | €0 | -€2,483 | -100% |
| Credit institutions | 430/8 | €2,483 | €0 | -€2,483 | -100% |
| Trade debts | 44 | €1,248 | €947 | -€301 | -24.1% |
| Suppliers | 440/4 | €1,248 | €947 | -€301 | -24.1% |
| Taxes, remuneration and social security | 45 | €3,368 | €14,735 | +€11,367 | +337% |
| Taxes | 450/3 | €3,368 | €14,735 | +€11,367 | +337% |
| Remuneration and social security | 454/9 | - | €0 | = | |
| Other amounts payable | 47/48 | - | €42,857 | +€42,857 | |
| Accrued charges and deferred income | 492/3 | €1,000 | €500 | -€500 | -50.0% |
| Non-recurring operating income | 76A | - | €91 | +€91 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €16,883 | €17,036 | +€152 | +0.9% |
| Other operating charges | 640/8 | €2,216 | €2,231 | +€16 | +0.7% |
| Gross operating margin | 9900 | €53,785 | €97,019 | +€43,233 | +80.4% |
| Operating profit (loss) | 9901 | €34,686 | €77,751 | +€43,065 | +124% |
| Financial income | 75/76B | - | €1,624 | +€1,624 | |
| Recurring financial income | 75 | - | €1 | +€1 | |
| Non-recurring financial income | 76B | - | €1,624 | +€1,624 | |
| Financial charges | 65/66B | €1,253 | €1,120 | -€133 | -10.6% |
| Recurring financial charges | 65 | €1,253 | €1,120 | -€133 | -10.6% |
| Profit (loss) for the period before taxes | 9903 | €33,433 | €78,255 | +€44,823 | +134% |
| Income taxes | 67/77 | €9,464 | €27,498 | +€18,033 | +191% |
| Profit (loss) for the period | 9904 | €23,968 | €50,758 | +€26,789 | +112% |
| Profit (loss) for the period to be appropriated | 9905 | €23,968 | €50,758 | +€26,789 | +112% |
Source: filed annual accounts (NBB), financial years ended 31 December 2023 and 31 December 2024. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 15 October 2026 via checked.be.