IMMO VYVA: what changed
Two fiscal 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 VYVA
Largest movements
- Cash +€27,478
up €27,478 (+91.1%), from €30,164 to €57,642
mainly Tax, wage and social debts (+€10,583) and Depreciation (+€9,362)
- Tangible fixed assets -€9,362
down €9,362 (-35.3%), from €26,541 to €17,179
of which Furniture and vehicles: -€9,362
- Receivables within one year -€8,900
down €8,900 (-90.3%), from €9,860 to €960
of which Trade receivables: -€8,252
- Tax, wage and social debts +€10,583
up €10,583 (+628.3%), from €1,685 to €12,268
of which Taxes: +€7,083
- Reserves -€1,700
down €1,700 (-3.3%), from €51,946 to €50,245
- Gross operating margin -€975
down €975 (-8.3%), from €11,792 to €10,817
- Depreciation -€535
down €535 (-5.4%), from €9,897 to €9,362
- Financial charges -€280
down €280 (-79.1%), from €354 to €74
- Other operating charges -€266
down €266 (-15.8%), from €1,679 to €1,414
- Taxes +€196
up €196 (+11.1%), from €1,758 to €1,954
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.
Cash bridge derived
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 | €67,464 | €76,868 | +€9,404 | +13.9% |
| Fixed assets | 21/28 | €26,541 | €17,179 | -€9,362 | -35.3% |
| Tangible fixed assets | 22/27 | €26,541 | €17,179 | -€9,362 | -35.3% |
| Plant, machinery and equipment | 23 | €0 | - | = | |
| Furniture and vehicles | 24 | €26,541 | €17,179 | -€9,362 | -35.3% |
| Current assets | 29/58 | €40,923 | €59,689 | +€18,765 | +45.9% |
| Amounts receivable within one year | 40/41 | €9,860 | €960 | -€8,900 | -90.3% |
| Trade receivables | 40 | €9,075 | €823 | -€8,252 | -90.9% |
| Other amounts receivable | 41 | €785 | €137 | -€648 | -82.6% |
| Cash at bank and in hand | 54/58 | €30,164 | €57,642 | +€27,478 | +91.1% |
| Deferred charges and accrued income | 490/1 | €900 | €1,087 | +€187 | +20.8% |
| Total equity and liabilities | 10/49 | €67,464 | €76,868 | +€9,404 | +13.9% |
| Equity | 10/15 | €64,346 | €62,645 | -€1,700 | -2.6% |
| Contributions | 10/11 | €12,400 | €12,400 | = | 0.0% |
| Reserves | 13 | €51,946 | €50,245 | -€1,700 | -3.3% |
| Distributable reserves | 133 | €51,946 | €50,245 | -€1,700 | -3.3% |
| Amounts payable | 17/49 | €3,119 | €14,223 | +€11,104 | +356.1% |
| Amounts payable within one year | 42/48 | €3,119 | €14,223 | +€11,104 | +356.1% |
| Trade debts | 44 | €1,214 | €1,775 | +€561 | +46.2% |
| Suppliers | 440/4 | €1,214 | €1,775 | +€561 | +46.2% |
| Taxes, remuneration and social security | 45 | €1,685 | €12,268 | +€10,583 | +628.3% |
| Taxes | 450/3 | €1,685 | €8,768 | +€7,083 | +420.5% |
| Remuneration and social security | 454/9 | - | €3,500 | +€3,500 | |
| Other amounts payable | 47/48 | €220 | €180 | -€40 | -18.2% |
| Accrued charges and deferred income | 492/3 | €0 | - | = | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €9,897 | €9,362 | -€535 | -5.4% |
| Other operating charges | 640/8 | €1,679 | €1,414 | -€266 | -15.8% |
| Gross operating margin | 9900 | €11,792 | €10,817 | -€975 | -8.3% |
| Operating profit (loss) | 9901 | €216 | €42 | -€174 | -80.5% |
| Financial income | 75/76B | €282 | €285 | +€4 | +1.3% |
| Recurring financial income | 75 | €282 | €285 | +€4 | +1.3% |
| Financial charges | 65/66B | €354 | €74 | -€280 | -79.1% |
| Recurring financial charges | 65 | €354 | €74 | -€280 | -79.1% |
| Profit (loss) for the period before taxes | 9903 | €143 | €253 | +€110 | +76.7% |
| Income taxes | 67/77 | €1,758 | €1,954 | +€196 | +11.1% |
| Profit (loss) for the period | 9904 | -€1,615 | -€1,700 | -€86 | -5.3% |
| Profit (loss) for the period to be appropriated | 9905 | -€1,615 | -€1,700 | -€86 | -5.3% |
Source: filed annual accounts (NBB), fiscal years ended 31 December 2024 and 31 December 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 29 September 2026 via checked.be.