VITAVIZION: 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.
VITAVIZION
Largest movements
- Receivables within one year +€23,175
up €23,175 (+42.5%), from €54,540 to €77,715
of which Other amounts receivable: +€19,640
- Cash -€16,297
down €16,297 (-67.1%), from €24,275 to €7,978
mainly Receivables within one year (-€23,175) and Other debts (-€12,392)
- Tangible fixed assets +€9,403
up €9,403 (+2,669%), from €352 to €9,756
of which Furniture and vehicles: +€8,489
- Reserves +€23,457
up €23,457 (+127%), from €18,420 to €41,877
- Other debts -€12,392
down €12,392 (-100%), from €12,392 to €0
- Accrued charges and deferred income +€5,666
up €5,666 (+707%), from €802 to €6,468
- Trade debts +€1,514
up €1,514 (+105%), from €1,443 to €2,957
- Tax, wage and social debts -€1,438
down €1,438 (-5.2%), from €27,511 to €26,072
of which Remuneration and social security: -€4,203
- Gross operating margin +€7,191
up €7,191 (+23.3%), from €30,925 to €38,116
- Depreciation +€1,867
up €1,867 (+620%), from €301 to €2,168
- Taxes +€1,811
up €1,811 (+14.5%), from €12,504 to €14,316
- Financial charges -€717
down €717 (-49.9%), from €1,438 to €721
- Other operating charges -€585
down €585 (-39.4%), from €1,486 to €901
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 | €79,168 | €95,974 | +€16,806 | +21.2% |
| Fixed assets | 21/28 | €352 | €9,756 | +€9,403 | +2,669% |
| Tangible fixed assets | 22/27 | €352 | €9,756 | +€9,403 | +2,669% |
| Plant, machinery and equipment | 23 | - | €915 | +€915 | |
| Furniture and vehicles | 24 | €352 | €8,841 | +€8,489 | +2,409% |
| Current assets | 29/58 | €78,816 | €86,218 | +€7,403 | +9.4% |
| Amounts receivable within one year | 40/41 | €54,540 | €77,715 | +€23,175 | +42.5% |
| Trade receivables | 40 | €1,815 | €5,350 | +€3,535 | +195% |
| Other amounts receivable | 41 | €52,725 | €72,365 | +€19,640 | +37.2% |
| Cash at bank and in hand | 54/58 | €24,275 | €7,978 | -€16,297 | -67.1% |
| Deferred charges and accrued income | 490/1 | €0 | €525 | +€525 | |
| Total equity and liabilities | 10/49 | €79,168 | €95,974 | +€16,806 | +21.2% |
| Equity | 10/15 | €37,020 | €60,477 | +€23,457 | +63.4% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €18,420 | €41,877 | +€23,457 | +127% |
| Distributable reserves | 133 | €18,420 | €41,877 | +€23,457 | +127% |
| Profit (loss) carried forward | 14 | €0 | €0 | = | |
| Amounts payable | 17/49 | €42,148 | €35,497 | -€6,651 | -15.8% |
| Amounts payable within one year | 42/48 | €41,346 | €29,029 | -€12,317 | -29.8% |
| Financial debts | 43 | €0 | - | = | |
| Credit institutions | 430/8 | €0 | - | = | |
| Trade debts | 44 | €1,443 | €2,957 | +€1,514 | +105% |
| Suppliers | 440/4 | €1,443 | €2,957 | +€1,514 | +105% |
| Taxes, remuneration and social security | 45 | €27,511 | €26,072 | -€1,438 | -5.2% |
| Taxes | 450/3 | €23,308 | €26,072 | +€2,765 | +11.9% |
| Remuneration and social security | 454/9 | €4,203 | €0 | -€4,203 | -100% |
| Other amounts payable | 47/48 | €12,392 | €0 | -€12,392 | -100% |
| Accrued charges and deferred income | 492/3 | €802 | €6,468 | +€5,666 | +707% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €301 | €2,168 | +€1,867 | +620% |
| Other operating charges | 640/8 | €1,486 | €901 | -€585 | -39.4% |
| Gross operating margin | 9900 | €30,925 | €38,116 | +€7,191 | +23.3% |
| Operating profit (loss) | 9901 | €29,137 | €35,047 | +€5,910 | +20.3% |
| Financial income | 75/76B | €3,225 | €3,446 | +€221 | +6.9% |
| Recurring financial income | 75 | €3,225 | €3,446 | +€221 | +6.9% |
| Financial charges | 65/66B | €1,438 | €721 | -€717 | -49.9% |
| Recurring financial charges | 65 | €1,438 | €721 | -€717 | -49.9% |
| Profit (loss) for the period before taxes | 9903 | €30,924 | €37,772 | +€6,848 | +22.1% |
| Income taxes | 67/77 | €12,504 | €14,316 | +€1,811 | +14.5% |
| Profit (loss) for the period | 9904 | €18,420 | €23,457 | +€5,037 | +27.3% |
| Profit (loss) for the period to be appropriated | 9905 | €18,420 | €23,457 | +€5,037 | +27.3% |
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 27 October 2026 via checked.be.