VYTAL EXPERT: 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.
VYTAL EXPERT
Largest movements
- Receivables within one year -€119,136
down €119,136 (-91.9%), from €129,596 to €10,460
- Cash -€91,074
down €91,074 (-65.4%), from €139,246 to €48,172
mainly Contributions, distributions and other (-€204,234) and Net result for the year (-€20,998)
- Deferred charges and accrued income -€5,621
down €5,621 (-84.8%), from €6,632 to €1,011
- Tangible fixed assets +€4,556
up €4,556 (+139%), from €3,276 to €7,832
of which Furniture and vehicles: +€5,782
- Profit (loss) carried forward -€225,231
down €225,231, from €204,234 to -€20,998
- Other debts +€19,694
new in 2025: €19,694
- Tax, wage and social debts -€6,600
down €6,600 (-50.0%), from €13,200 to €6,600
- Gross operating margin -€126,047
down €126,047, from €111,055 to -€14,992
- Taxes -€24,374
down €24,374 (-99.7%), from €24,457 to €83
- Financial income -€2,220
down €2,220 (-76.5%), from €2,902 to €682
- Financial charges +€2,062
up €2,062 (+364%), from €566 to €2,628
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 | €301,930 | €89,777 | -€212,153 | -70.3% |
| Fixed assets | 21/28 | €7,295 | €10,973 | +€3,678 | +50.4% |
| Intangible fixed assets | 21 | €2,687 | €1,792 | -€895 | -33.3% |
| Tangible fixed assets | 22/27 | €3,276 | €7,832 | +€4,556 | +139% |
| Plant, machinery and equipment | 23 | €1,479 | €252 | -€1,226 | -82.9% |
| Furniture and vehicles | 24 | €1,798 | €7,580 | +€5,782 | +322% |
| Financial fixed assets | 28 | €1,332 | €1,349 | +€17 | +1.3% |
| Current assets | 29/58 | €294,635 | €78,804 | -€215,831 | -73.3% |
| Amounts receivable within one year | 40/41 | €129,596 | €10,460 | -€119,136 | -91.9% |
| Other amounts receivable | 41 | €129,596 | €10,460 | -€119,136 | -91.9% |
| Current investments | 50/53 | €19,161 | €19,161 | = | 0.0% |
| Cash at bank and in hand | 54/58 | €139,246 | €48,172 | -€91,074 | -65.4% |
| Deferred charges and accrued income | 490/1 | €6,632 | €1,011 | -€5,621 | -84.8% |
| Total equity and liabilities | 10/49 | €301,930 | €89,777 | -€212,153 | -70.3% |
| Equity | 10/15 | €286,209 | €60,978 | -€225,231 | -78.7% |
| Contributions | 10/11 | €3,000 | €3,000 | = | 0.0% |
| Reserves | 13 | €78,975 | €78,975 | = | 0.0% |
| Distributable reserves | 133 | €78,975 | €78,975 | = | 0.0% |
| Profit (loss) carried forward | 14 | €204,234 | -€20,998 | -€225,231 | |
| Amounts payable | 17/49 | €15,720 | €28,799 | +€13,079 | +83.2% |
| Amounts payable within one year | 42/48 | €15,720 | €28,799 | +€13,079 | +83.2% |
| Trade debts | 44 | €2,520 | €2,505 | -€15 | -0.6% |
| Suppliers | 440/4 | €2,520 | €2,505 | -€15 | -0.6% |
| Taxes, remuneration and social security | 45 | €13,200 | €6,600 | -€6,600 | -50.0% |
| Taxes | 450/3 | €13,200 | €6,600 | -€6,600 | -50.0% |
| Other amounts payable | 47/48 | - | €19,694 | +€19,694 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €3,484 | €3,577 | +€93 | +2.7% |
| Other operating charges | 640/8 | €747 | €400 | -€347 | -46.5% |
| Gross operating margin | 9900 | €111,055 | -€14,992 | -€126,047 | |
| Operating profit (loss) | 9901 | €106,824 | -€18,969 | -€125,793 | |
| Financial income | 75/76B | €2,902 | €682 | -€2,220 | -76.5% |
| Recurring financial income | 75 | €2,902 | €682 | -€2,220 | -76.5% |
| Financial charges | 65/66B | €566 | €2,628 | +€2,062 | +364% |
| Recurring financial charges | 65 | €566 | €2,628 | +€2,062 | +364% |
| Profit (loss) for the period before taxes | 9903 | €109,160 | -€20,915 | -€130,075 | |
| Income taxes | 67/77 | €24,457 | €83 | -€24,374 | -99.7% |
| Profit (loss) for the period | 9904 | €84,704 | -€20,998 | -€105,701 | |
| Profit (loss) for the period to be appropriated | 9905 | €84,704 | -€20,998 | -€105,701 |
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 21 October 2026 via checked.be.