DIENSTENCENTRUM VIVALDI: 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.
DIENSTENCENTRUM VIVALDI
Largest movements
- Tangible fixed assets -€54,151
down €54,151 (-10.5%), from €515,106 to €460,955
of which Land and buildings: -€34,018
- Cash -€20,682
down €20,682 (-21.6%), from €95,689 to €75,007
mainly Debts after one year (-€49,089) and Contributions, distributions and other (-€29,000)
- Debts after one year -€49,089
down €49,089 (-15.4%), from €319,640 to €270,552
- Current portion of long-term debt -€19,407
down €19,407 (-28.3%), from €68,496 to €49,089
- Other debts -€11,870
down €11,870 (-12.8%), from €92,798 to €80,928
- Short-term financial debts +€10,982
up €10,982 (+260%), from €4,224 to €15,206
- Trade debts -€7,754
down €7,754 (-14.4%), from €54,008 to €46,254
- Staff costs -€10,065
down €10,065 (-2.7%), from €366,651 to €356,586
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 | €742,548 | €661,177 | -€81,371 | -11.0% |
| Fixed assets | 21/28 | €515,856 | €461,705 | -€54,151 | -10.5% |
| Tangible fixed assets | 22/27 | €515,106 | €460,955 | -€54,151 | -10.5% |
| Land and buildings | 22 | €436,867 | €402,850 | -€34,018 | -7.8% |
| Plant, machinery and equipment | 23 | €6,834 | €5,968 | -€867 | -12.7% |
| Furniture and vehicles | 24 | €71,404 | €52,138 | -€19,266 | -27.0% |
| Financial fixed assets | 28 | €750 | €750 | = | 0.0% |
| Current assets | 29/58 | €226,692 | €199,472 | -€27,221 | -12.0% |
| Stocks and contracts in progress | 3 | €7,064 | €3,625 | -€3,439 | -48.7% |
| Stocks | 30/36 | €7,064 | €3,625 | -€3,439 | -48.7% |
| Amounts receivable within one year | 40/41 | €123,939 | €118,704 | -€5,235 | -4.2% |
| Trade receivables | 40 | €121,888 | €118,704 | -€3,184 | -2.6% |
| Other amounts receivable | 41 | €2,051 | €0 | -€2,051 | -100% |
| Cash at bank and in hand | 54/58 | €95,689 | €75,007 | -€20,682 | -21.6% |
| Deferred charges and accrued income | 490/1 | - | €2,135 | +€2,135 | |
| Total equity and liabilities | 10/49 | €742,548 | €661,177 | -€81,371 | -11.0% |
| Equity | 10/15 | €125,638 | €126,448 | +€810 | +0.6% |
| Contributions | 10/11 | €5,000 | €5,000 | = | 0.0% |
| Reserves | 13 | €120,638 | €121,448 | +€810 | +0.7% |
| Distributable reserves | 133 | €120,638 | €121,448 | +€810 | +0.7% |
| Profit (loss) carried forward | 14 | €0 | €0 | = | |
| Amounts payable | 17/49 | €616,910 | €534,729 | -€82,181 | -13.3% |
| Amounts payable after more than one year | 17 | €319,640 | €270,552 | -€49,089 | -15.4% |
| Financial debts | 170/4 | €319,640 | €270,552 | -€49,089 | -15.4% |
| Amounts payable within one year | 42/48 | €252,638 | €221,857 | -€30,781 | -12.2% |
| Current portion of amounts payable after more than one year | 42 | €68,496 | €49,089 | -€19,407 | -28.3% |
| Financial debts | 43 | €4,224 | €15,206 | +€10,982 | +260% |
| Credit institutions | 430/8 | €4,224 | €15,206 | +€10,982 | +260% |
| Trade debts | 44 | €54,008 | €46,254 | -€7,754 | -14.4% |
| Suppliers | 440/4 | €54,008 | €46,254 | -€7,754 | -14.4% |
| Advances received on contracts in progress | 46 | €877 | €0 | -€877 | -100% |
| Taxes, remuneration and social security | 45 | €32,235 | €30,380 | -€1,855 | -5.8% |
| Taxes | 450/3 | €3,021 | €1,174 | -€1,847 | -61.1% |
| Remuneration and social security | 454/9 | €29,214 | €29,206 | -€8 | 0.0% |
| Other amounts payable | 47/48 | €92,798 | €80,928 | -€11,870 | -12.8% |
| Accrued charges and deferred income | 492/3 | €44,632 | €42,321 | -€2,311 | -5.2% |
| Remuneration, social security and pensions | 62 | €366,651 | €356,586 | -€10,065 | -2.7% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €56,144 | €56,848 | +€703 | +1.3% |
| Other operating charges | 640/8 | €7,127 | €6,851 | -€276 | -3.9% |
| Gross operating margin | 9900 | €467,006 | €464,620 | -€2,387 | -0.5% |
| Operating profit (loss) | 9901 | €37,084 | €44,334 | +€7,251 | +19.6% |
| Financial income | 75/76B | €11 | €1 | -€10 | -86.7% |
| Recurring financial income | 75 | €11 | €1 | -€10 | -86.7% |
| Financial charges | 65/66B | €13,426 | €10,346 | -€3,079 | -22.9% |
| Recurring financial charges | 65 | €13,426 | €10,346 | -€3,079 | -22.9% |
| Profit (loss) for the period before taxes | 9903 | €23,669 | €33,989 | +€10,320 | +43.6% |
| Income taxes | 67/77 | €2,907 | €4,180 | +€1,272 | +43.8% |
| Profit (loss) for the period | 9904 | €20,762 | €29,810 | +€9,048 | +43.6% |
| Profit (loss) for the period to be appropriated | 9905 | €20,762 | €29,810 | +€9,048 | +43.6% |
Source: filed annual accounts (NBB), financial years ended 30 September 2024 and 30 September 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 20 October 2026 via checked.be.