VIVERSA
Dissolved and wound up on 26-03-2026Financials · financial year 2026, abbreviated format
Annual accounts 2026 filed on 28-05-2026 PDF all 14 filings
Turnover
≈ €280,000
Estimated: probably between €170,000 and €530,000
Total assets
€780,631▲ 10.3%
2025 · €707,456
Net result
€65,250▲ 110%
2025 · €31,074
Working capital
€740,170
2025 · -€10,053
Multi-year overview
2019 to 2026, 8 financial yearsOperating result
€95,954
▲ 143%
2026
20192026
Net result
€65,250
▲ 110%
2026
20192026
Equity
€740,170
▲ 9.7%
2026
20192026
Total assets
€780,631
▲ 10.3%
2026
20192026
Debt
€40,461
▲ 24.4%
2026
20192026
Working capital
€740,170
2026
20192026
Every figure per financial year
Every figure with its change against the financial year before
favourable
unfavourable
Line20192020202120222023202420252026
Operating result€119,070-€141,642▲ 19.0%€95,901▼ 32.3%-€72,500-€206,757▼ 185%€283,578€39,556▼ 86.1%€95,954▲ 143%
Net result€85,631-€101,340▲ 18.3%€69,491▼ 31.4%-€78,716-€217,879▼ 177%€257,634€31,074▼ 87.9%€65,250▲ 110%
Equity€514,376-€615,716▲ 19.7%€684,407▲ 11.2%€604,891▼ 11.6%€386,212▼ 36.2%€643,847▲ 66.7%€674,921▲ 4.8%€740,170▲ 9.7%
Total assets€827,174-€870,979▲ 5.3%€843,826▼ 3.1%€720,684▼ 14.6%€765,213▲ 6.2%€702,633▼ 8.2%€707,456▲ 0.7%€780,631▲ 10.3%
Debt€312,798-€255,263▼ 18.4%€159,418▼ 37.5%€115,792▼ 27.4%€79,974▼ 30.9%€58,786▼ 26.5%€32,535▼ 44.7%€40,461▲ 24.4%
Working capital€63,848-€152,265▲ 138%€203,899▲ 33.9%€65,250▼ 68.0%€16,321▼ 75.0%-€44,816-€10,053▲ 77.6%€740,170
The operating result for 2026 is 143% higher than in 2025. It is a recovery after the fall in 2025.
Large changes and their cause
- 2023 Net result -177% on 2022. The accounts now follow the abbreviated format, last year the micro format.
Turnover and EBIT margin are not published. The abbreviated or micro format does not require them. The turnover shown is an estimate from the gross margin.
Balance-sheet composition
2026 in colour, 2025 as the grey bar beneath
Equity and liabilities €780,631
Equity
€740,170 ▲ 9.7%
Debt
€40,461 ▲ 24.4%
Debt's share of the balance-sheet total rises from 4.6% to 5.2%. Equity and debt are higher.
Key figures and ratios
Current ratio
19.29▲
2025 · 0.68
Debt to equity
0.05▲
2025 · 0.05
ROE
8.8%▲
2025 · 4.6%
ROA
8.4%▲
2025 · 4.4%
Debt ≤ 1 year
€40,461▲
2025 · €31,805
Income taxes
€30,594▲
2025 · €7,996
Green means a favourable move, even when the figure itself falls, as with debt or debt to equity.
Investments
| Item | 30-09-2022 | 30-09-2023 | 30-09-2024 | 30-09-2025 | 26-03-2026 |
|---|---|---|---|---|---|
| Tangible fixed assets | €50,363 | - | - | - | - |
| Depreciation and write-downs of the year | €35,582 | €3,071 | €2,413 | - | - |
Source: notes to the 2022 to 2026 annual accounts (statement of fixed assets)
Annual accounts
| Line | 2019 | 2020 | 2021 | 2022 | 2023 | 2024 | 2025 | 2026 | Change |
|---|---|---|---|---|---|---|---|---|---|
| Non-recurring operating income76A | - | - | - | - | €96,617 | €1,653 | €15,000 | €94,296 | ▲ 529% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets630 | €35,359 | €35,968 | €35,116 | €35,582 | €3,071 | €2,413 | - | - | - |
| Provisions for liabilities and charges: additions (uses and reversals)635/8 | - | - | - | - | €299,026 | -€299,026 | - | - | - |
| Other operating charges640/8 | - | - | - | €2,724 | €5,113 | €1,782 | €2,074 | €3,678 | ▲ 77.3% |
| Non-recurring operating charges66A | - | - | - | - | €499 | - | - | - | - |
| Gross operating margin9900 | €156,506 | €179,737 | €133,083 | -€34,194 | €100,952 | -€11,254 | €41,630 | €99,632 | ▲ 139% |
| Operating profit (loss)9901 | €119,070 | €141,642 | €95,901 | -€72,500 | -€206,757 | €283,578 | €39,556 | €95,954 | ▲ 143% |
| Financial income75/76B | - | - | - | €306 | €227 | €813 | - | - | - |
| Recurring financial income75 | €4,878 | €6,767 | €2,705 | €306 | €227 | €813 | - | - | - |
| Financial charges65/66B | - | - | - | €1,950 | €1,723 | €834 | €487 | €110 | ▼ 77.4% |
| Recurring financial charges65 | €3,753 | €3,161 | €2,566 | €1,950 | €1,723 | €834 | €487 | €110 | ▼ 77.4% |
| Profit (loss) for the period before taxes9903 | €120,194 | €145,247 | €96,040 | -€74,143 | -€208,253 | €283,556 | €39,070 | €95,844 | ▲ 145% |
| Income taxes67/77 | €34,563 | €43,907 | €26,548 | €4,573 | €9,626 | €25,922 | €7,996 | €30,594 | ▲ 283% |
| Profit (loss) for the period9904 | €85,631 | €101,340 | €69,491 | -€78,716 | -€217,879 | €257,634 | €31,074 | €65,250 | ▲ 110% |
| Profit (loss) for the period to be appropriated9905 | €85,631 | €101,340 | €69,491 | -€78,716 | -€217,879 | €257,634 | €31,074 | €65,250 | ▲ 110% |
| Line | 2019 | 2020 | 2021 | 2022 | 2023 | 2024 | 2025 | 2026 | Change |
|---|---|---|---|---|---|---|---|---|---|
| Assets | |||||||||
| Total assets20/58 | €827,174 | €870,979 | €843,826 | €720,684 | €765,213 | €702,633 | €707,456 | €780,631 | ▲ 10.3% |
| Fixed assets21/28 | €652,468 | €619,643 | €590,811 | €604,592 | €697,639 | €695,226 | €685,704 | - | - |
| Tangible fixed assets22/27 | €651,468 | €618,643 | €589,811 | €604,592 | €697,639 | €695,226 | €685,704 | - | - |
| Land and buildings22 | - | - | - | €596,404 | €685,704 | €685,704 | €685,704 | - | - |
| Furniture and vehicles24 | - | - | - | €538 | €126 | - | - | - | - |
| Other tangible fixed assets26 | - | - | - | €7,650 | €11,810 | €9,523 | - | - | - |
| Financial fixed assets28 | €1,000 | €1,000 | €1,000 | - | - | - | - | - | - |
| Current assets29/58 | €174,706 | €251,336 | €253,014 | €116,091 | €67,573 | €7,407 | €21,753 | €780,631 | ▲ 36× |
| Stocks and contracts in progress3 | €46,037 | €39,919 | - | - | - | - | - | - | - |
| Amounts receivable within one year40/41 | €29,749 | €30,580 | €9,298 | - | €29,520 | €122 | €2,004 | €776,000 | ▲ 387× |
| Trade receivables40 | - | - | - | - | €28,896 | €122 | - | €776,000 | - |
| Other amounts receivable41 | - | - | - | - | €624 | - | €2,004 | - | - |
| Current investments50/53 | €1,000 | €1,000 | €1,000 | €1,000 | - | - | - | - | - |
| Cash at bank and in hand54/58 | €95,360 | €164,727 | €239,060 | €111,872 | €34,865 | €5,000 | €18,661 | €4,631 | ▼ 75.2% |
| Deferred charges and accrued income490/1 | - | - | - | €3,220 | €3,188 | €2,284 | €1,087 | - | - |
| Equity and liabilities | |||||||||
| Total equity and liabilities10/49 | €827,174 | €870,979 | €843,826 | €720,684 | €765,213 | €702,633 | €707,456 | €780,631 | ▲ 10.3% |
| Equity10/15 | €514,376 | €615,716 | €684,407 | €604,891 | €386,212 | €643,847 | €674,921 | €740,170 | ▲ 9.7% |
| Contributions10/11 | €18,600 | - | €18,600 | €18,600 | €18,600 | €18,600 | €18,600 | €18,600 | = |
| Contributions outside capital11 | - | - | - | €18,600 | €18,600 | €18,600 | €18,600 | €18,600 | = |
| Share premium1100/10 | - | - | - | €18,600 | €18,600 | €18,600 | €18,600 | €18,600 | = |
| Reserves13 | €164,860 | €263,860 | €333,351 | €333,351 | €367,612 | €625,247 | €656,321 | €721,570 | ▲ 9.9% |
| Non-distributable reserves130/1 | - | - | - | €1,860 | - | - | - | - | - |
| Reserves not available under the articles1311 | - | - | - | €1,860 | - | - | - | - | - |
| Distributable reserves133 | - | - | - | €331,491 | €367,612 | €625,247 | €656,321 | €721,570 | ▲ 9.9% |
| Profit (loss) carried forward14 | €330,916 | €333,256 | €332,456 | €252,940 | - | - | - | - | - |
| Provisions and deferred taxes16 | - | - | - | - | €299,026 | - | - | - | - |
| Provisions for liabilities and charges160/5 | - | - | - | - | €299,026 | - | - | - | - |
| Major repairs and maintenance162 | - | - | - | - | €299,026 | - | - | - | - |
| Amounts payable17/49 | €312,798 | €255,263 | €159,418 | €115,792 | €79,974 | €58,786 | €32,535 | €40,461 | ▲ 24.4% |
| Amounts payable after more than one year17 | €201,940 | €156,192 | €110,303 | €64,271 | €28,021 | €5,834 | - | - | - |
| Financial debts170/4 | - | - | - | €64,271 | €28,021 | €5,834 | - | - | - |
| Amounts payable within one year42/48 | €110,858 | €99,072 | €49,115 | €50,841 | €51,253 | €52,222 | €31,805 | €40,461 | ▲ 27.2% |
| Current portion of amounts payable after more than one year42 | - | - | - | €46,032 | €36,250 | €22,187 | €5,834 | - | - |
| Trade debts44 | €26,121 | €18,595 | €1,104 | €2,452 | €12,671 | €1,373 | €1,940 | - | - |
| Suppliers440/4 | - | - | - | €2,452 | €12,671 | €1,373 | €1,940 | - | - |
| Taxes, remuneration and social security45 | - | - | - | €1,557 | €1,532 | €2,859 | €46 | €11,014 | ▲ 242× |
| Taxes450/3 | - | - | - | €1,557 | €1,532 | €2,859 | €46 | €11,014 | ▲ 242× |
| Other amounts payable47/48 | - | - | - | €800 | €800 | €25,803 | €23,986 | €29,446 | ▲ 22.8% |
| Accrued charges and deferred income492/3 | - | - | - | €680 | €700 | €730 | €730 | - | - |
| Line | 2019 | 2020 | 2021 | 2022 | 2023 | 2024 | 2025 | 2026 | Change |
|---|---|---|---|---|---|---|---|---|---|
| Profit (loss) for the period9904 | €85,631 | €101,340 | €69,491 | -€78,716 | -€217,879 | €257,634 | €31,074 | €65,250 | ▲ 110% |
| + Depreciation and write-downs630 | €35,359 | €35,968 | €35,116 | €35,582 | €3,071 | €2,413 | - | - | - |
| Operating cash flow (approximation) | €120,990 | €137,308 | €104,607 | -€43,134 | -€214,808 | €260,047 | €31,074 | €65,250 | ▲ 110% |
| Investment in fixed assets (approximation) | - | -€3,143 | -€6,284 | -€49,363 | -€96,118 | €0 | €9,523 | - | - |
| Change in cash | - | €69,367 | €74,333 | -€127,188 | -€77,007 | -€29,865 | €13,661 | -€14,030 | - |
A Belgian filing has no cash-flow statement. These rows are therefore an approximation, derived from the income statement and the balance-sheet moves.
Latest 10 of 14 filings with the National Bank
| Financial year | Type | Filed | Reference | Document |
|---|---|---|---|---|
| 26-03-2026 | abbreviated format | 28-05-2026 | 2026-00127251 | |
| 30-09-2025 | abbreviated format | 24-10-2025 | 2025-00549120 | |
| 30-09-2024 | abbreviated format | 07-11-2024 | 2024-00531669 | |
| 30-09-2023 | abbreviated format | 03-11-2023 | 2023-00505381 | |
| 30-09-2022 | micro format | 31-10-2022 | 2022-20479970 | |
| 30-09-2021 | micro format | 08-11-2021 | 2021-76900569 | |
| 30-09-2020 | micro format | 18-12-2020 | 2020-76300066 | |
| 30-09-2019 | micro format | 09-03-2020 | 2020-06600062 | |
| 30-09-2018 | micro format | 21-03-2019 | 2019-07700305 | |
| 30-09-2017 | micro format | 16-03-2018 | 2018-07200162 |