VITS CONSULTING: 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.
VITS CONSULTING
Largest movements
- Cash +€50,454
up €50,454 (+69.7%), from €72,379 to €122,833
mainly Net result for the year (+€78,840) and Other debts (+€69,196)
- Receivables within one year +€20,924
up €20,924 (+138%), from €15,178 to €36,102
of which Trade receivables: +€23,924
- Tangible fixed assets +€1,782
up €1,782 (+33.2%), from €5,365 to €7,148
of which Furniture and vehicles: +€3,134
- Other debts +€69,196
up €69,196 (+123%), from €56,142 to €125,338
- Tax, wage and social debts +€3,606
up €3,606 (+24.8%), from €14,569 to €18,175
- Gross operating margin +€18,735
up €18,735 (+21.2%), from €88,242 to €106,977
- Taxes +€3,377
up €3,377 (+14.9%), from €22,714 to €26,091
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 | €92,922 | €166,083 | +€73,160 | +78.7% |
| Fixed assets | 21/28 | €5,365 | €7,148 | +€1,782 | +33.2% |
| Tangible fixed assets | 22/27 | €5,365 | €7,148 | +€1,782 | +33.2% |
| Furniture and vehicles | 24 | €62 | €3,196 | +€3,134 | +5,093% |
| Other tangible fixed assets | 26 | €5,304 | €3,952 | -€1,352 | -25.5% |
| Current assets | 29/58 | €87,557 | €158,935 | +€71,378 | +81.5% |
| Amounts receivable within one year | 40/41 | €15,178 | €36,102 | +€20,924 | +138% |
| Trade receivables | 40 | €12,178 | €36,102 | +€23,924 | +196% |
| Other amounts receivable | 41 | €3,000 | - | -€3,000 | |
| Cash at bank and in hand | 54/58 | €72,379 | €122,833 | +€50,454 | +69.7% |
| Total equity and liabilities | 10/49 | €92,922 | €166,083 | +€73,160 | +78.7% |
| Equity | 10/15 | €21,528 | €21,528 | = | 0.0% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €1,860 | €1,860 | = | 0.0% |
| Distributable reserves | 133 | €1,860 | €1,860 | = | 0.0% |
| Profit (loss) carried forward | 14 | €1,068 | €1,068 | = | 0.0% |
| Amounts payable | 17/49 | €71,395 | €144,555 | +€73,160 | +102% |
| Amounts payable within one year | 42/48 | €71,395 | €144,555 | +€73,160 | +102% |
| Trade debts | 44 | €684 | €1,043 | +€359 | +52.5% |
| Suppliers | 440/4 | €684 | €1,043 | +€359 | +52.5% |
| Taxes, remuneration and social security | 45 | €14,569 | €18,175 | +€3,606 | +24.8% |
| Taxes | 450/3 | €14,569 | €18,175 | +€3,606 | +24.8% |
| Other amounts payable | 47/48 | €56,142 | €125,338 | +€69,196 | +123% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €2,250 | €1,452 | -€799 | -35.5% |
| Other operating charges | 640/8 | €505 | €520 | +€14 | +2.8% |
| Gross operating margin | 9900 | €88,242 | €106,977 | +€18,735 | +21.2% |
| Operating profit (loss) | 9901 | €85,486 | €105,005 | +€19,519 | +22.8% |
| Financial income | 75/76B | €5 | - | -€5 | |
| Recurring financial income | 75 | €5 | - | -€5 | |
| Financial charges | 65/66B | €96 | €74 | -€22 | -22.8% |
| Recurring financial charges | 65 | €96 | €74 | -€22 | -22.8% |
| Profit (loss) for the period before taxes | 9903 | €85,395 | €104,931 | +€19,536 | +22.9% |
| Income taxes | 67/77 | €22,714 | €26,091 | +€3,377 | +14.9% |
| Profit (loss) for the period | 9904 | €62,681 | €78,840 | +€16,159 | +25.8% |
| Profit (loss) for the period to be appropriated | 9905 | €62,681 | €78,840 | +€16,159 | +25.8% |
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 18 October 2026 via checked.be.