IMMO VIVA: 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.
IMMO VIVA
Largest movements
- Receivables within one year -€267,096
down €267,096 (-94.5%), from €282,669 to €15,573
of which Trade receivables: -€262,791
- Stocks and contracts -€246,104
down €246,104 (-33.1%), from €744,507 to €498,403
of which Stocks: -€246,104
- Tangible fixed assets +€12,648
new in 2024: €12,648
of which Other tangible fixed assets: +€10,093
- Short-term financial debts -€325,501
down €325,501 (-46.6%), from €698,464 to €372,963
- Other debts -€246,574
down €246,574 (-81.5%), from €302,438 to €55,865
- Tax, wage and social debts +€168,736
up €168,736 (+706,600%), from €24 to €168,760
- Profit (loss) carried forward -€82,402
down €82,402 (-1,329%), from -€6,201 to -€88,603
- Accrued charges and deferred income -€13,185
down €13,185 (-100%), from €13,185 to €0
- Gross operating margin -€77,188
down €77,188, from €13,156 to -€64,032
- Financial charges +€6,127
up €6,127 (+45.2%), from €13,569 to €19,696
- Financial income +€1,582
up €1,582 (+764%), from €207 to €1,789
From the 2023 result to the 2024 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 2023 and 2024 balance sheets and the 2024 result: not a filed cash-flow statement. It shows where the money came from and went.
Every line side by side
| Line | Code | 2023 | 2024 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €1,028,405 | €530,205 | -€498,200 | -48.4% |
| Fixed assets | 21/28 | - | €12,648 | +€12,648 | |
| Tangible fixed assets | 22/27 | - | €12,648 | +€12,648 | |
| Furniture and vehicles | 24 | - | €2,555 | +€2,555 | |
| Other tangible fixed assets | 26 | - | €10,093 | +€10,093 | |
| Current assets | 29/58 | €1,028,405 | €517,558 | -€510,848 | -49.7% |
| Stocks and contracts in progress | 3 | €744,507 | €498,403 | -€246,104 | -33.1% |
| Stocks | 30/36 | €658,318 | €412,214 | -€246,104 | -37.4% |
| Contracts in progress | 37 | €86,189 | €86,189 | = | 0.0% |
| Amounts receivable within one year | 40/41 | €282,669 | €15,573 | -€267,096 | -94.5% |
| Trade receivables | 40 | €278,364 | €15,573 | -€262,791 | -94.4% |
| Other amounts receivable | 41 | €4,305 | €0 | -€4,305 | -100% |
| Cash at bank and in hand | 54/58 | - | €3,581 | +€3,581 | |
| Deferred charges and accrued income | 490/1 | €1,229 | €0 | -€1,229 | -100% |
| Total equity and liabilities | 10/49 | €1,028,405 | €530,205 | -€498,200 | -48.4% |
| Equity | 10/15 | €465 | -€81,937 | -€82,402 | |
| Contributions | 10/11 | €6,200 | €6,200 | = | 0.0% |
| Reserves | 13 | €466 | €466 | = | 0.0% |
| Distributable reserves | 133 | €466 | €466 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€6,201 | -€88,603 | -€82,402 | -1,329% |
| Amounts payable | 17/49 | €1,027,940 | €612,142 | -€415,798 | -40.4% |
| Amounts payable within one year | 42/48 | €1,014,755 | €612,142 | -€402,613 | -39.7% |
| Financial debts | 43 | €698,464 | €372,963 | -€325,501 | -46.6% |
| Credit institutions | 430/8 | €698,464 | €372,963 | -€325,501 | -46.6% |
| Trade debts | 44 | €13,829 | €14,555 | +€726 | +5.2% |
| Suppliers | 440/4 | €13,829 | €14,555 | +€726 | +5.2% |
| Taxes, remuneration and social security | 45 | €24 | €168,760 | +€168,736 | +706,600% |
| Taxes | 450/3 | €24 | €168,760 | +€168,736 | +706,600% |
| Other amounts payable | 47/48 | €302,438 | €55,865 | -€246,574 | -81.5% |
| Accrued charges and deferred income | 492/3 | €13,185 | €0 | -€13,185 | -100% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | - | €163 | +€163 | |
| Other operating charges | 640/8 | €395 | €300 | -€95 | -24.0% |
| Gross operating margin | 9900 | €13,156 | -€64,032 | -€77,188 | |
| Operating profit (loss) | 9901 | €12,761 | -€64,495 | -€77,256 | |
| Financial income | 75/76B | €207 | €1,789 | +€1,582 | +764% |
| Recurring financial income | 75 | €207 | €1,789 | +€1,582 | +764% |
| Financial charges | 65/66B | €13,569 | €19,696 | +€6,127 | +45.2% |
| Recurring financial charges | 65 | €13,569 | €19,696 | +€6,127 | +45.2% |
| Profit (loss) for the period before taxes | 9903 | -€601 | -€82,402 | -€81,801 | -13,607% |
| Profit (loss) for the period | 9904 | -€601 | -€82,402 | -€81,801 | -13,607% |
| Profit (loss) for the period to be appropriated | 9905 | -€601 | -€82,402 | -€81,801 | -13,607% |
Source: filed annual accounts (NBB), financial years ended 31 December 2023 and 31 December 2024. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 17 October 2026 via checked.be.