IMMO VIVIER: 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 VIVIER
Largest movements
- Tangible fixed assets -€8,917
down €8,917 (-7.6%), from €117,574 to €108,657
of which Land and buildings: -€9,491
- Cash +€3,553
up €3,553 (+71.5%), from €4,973 to €8,526
mainly Depreciation (+€14,535) and Receivables within one year (+€433)
- Profit (loss) carried forward -€5,531
down €5,531 (-9.8%), from -€56,192 to -€61,724
- Gross operating margin +€3,467
up €3,467 (+37.0%), from €9,380 to €12,847
- Depreciation +€1,224
up €1,224 (+9.2%), from €13,311 to €14,535
- Financial charges +€437
up €437 (+424%), from €103 to €540
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 | €128,057 | €122,342 | -€5,715 | -4.5% |
| Fixed assets | 21/28 | €117,574 | €108,657 | -€8,917 | -7.6% |
| Tangible fixed assets | 22/27 | €117,574 | €108,657 | -€8,917 | -7.6% |
| Land and buildings | 22 | €111,627 | €102,136 | -€9,491 | -8.5% |
| Plant, machinery and equipment | 23 | €5,946 | €6,521 | +€574 | +9.7% |
| Current assets | 29/58 | €10,483 | €13,685 | +€3,201 | +30.5% |
| Amounts receivable within one year | 40/41 | €501 | €68 | -€433 | -86.5% |
| Trade receivables | 40 | €501 | €68 | -€433 | -86.5% |
| Other amounts receivable | 41 | €0 | - | = | |
| Cash at bank and in hand | 54/58 | €4,973 | €8,526 | +€3,553 | +71.5% |
| Deferred charges and accrued income | 490/1 | €5,009 | €5,091 | +€82 | +1.6% |
| Total equity and liabilities | 10/49 | €128,057 | €122,342 | -€5,715 | -4.5% |
| Equity | 10/15 | €123,722 | €118,190 | -€5,531 | -4.5% |
| Contributions | 10/11 | €179,914 | €179,914 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€56,192 | -€61,724 | -€5,531 | -9.8% |
| Amounts payable | 17/49 | €4,336 | €4,151 | -€184 | -4.2% |
| Amounts payable within one year | 42/48 | €4,336 | €4,151 | -€184 | -4.2% |
| Trade debts | 44 | €317 | €133 | -€184 | -58.0% |
| Suppliers | 440/4 | €317 | €133 | -€184 | -58.0% |
| Other amounts payable | 47/48 | €4,018 | €4,018 | = | 0.0% |
| Non-recurring operating income | 76A | €0 | - | = | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €13,311 | €14,535 | +€1,224 | +9.2% |
| Other operating charges | 640/8 | €3,272 | €3,303 | +€31 | +0.9% |
| Gross operating margin | 9900 | €9,380 | €12,847 | +€3,467 | +37.0% |
| Operating profit (loss) | 9901 | -€7,203 | -€4,991 | +€2,212 | +30.7% |
| Financial income | 75/76B | €0 | - | = | |
| Recurring financial income | 75 | €0 | - | = | |
| Financial charges | 65/66B | €103 | €540 | +€437 | +424% |
| Recurring financial charges | 65 | €103 | €540 | +€437 | +424% |
| Profit (loss) for the period before taxes | 9903 | -€7,306 | -€5,531 | +€1,775 | +24.3% |
| Profit (loss) for the period | 9904 | -€7,306 | -€5,531 | +€1,775 | +24.3% |
| Profit (loss) for the period to be appropriated | 9905 | -€7,306 | -€5,531 | +€1,775 | +24.3% |
Source: filed annual accounts (NBB), financial years ended 30 June 2024 and 30 June 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 15 October 2026 via checked.be.