INTER VIVOS CONSULTING: 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.
INTER VIVOS CONSULTING
Largest movements
- Cash -€29,430
down €29,430 (-60.7%), from €48,519 to €19,089
mainly Net result for the year (-€33,848) and Other debts (-€5,812)
- Receivables within one year -€17,198
down €17,198 (-65.9%), from €26,080 to €8,882
of which Other amounts receivable: -€10,071
- Tangible fixed assets +€1,053
up €1,053 (+343.4%), from €306 to €1,359
- Profit (loss) carried forward -€33,848
down €33,848 (-91.0%), from €37,205 to €3,358
- Other debts -€5,812
down €5,812 (-22.8%), from €25,500 to €19,688
- Tax, wage and social debts -€5,164
down €5,164 (-62.9%), from €8,205 to €3,042
- Gross operating margin -€85,791
down €85,791, from €55,091 to -€30,700
- Taxes -€16,293
down €16,293 (-99.1%), from €16,438 to €146
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 | €80,585 | €35,010 | -€45,575 | -56.6% |
| Fixed assets | 21/28 | €5,986 | €7,039 | +€1,053 | +17.6% |
| Tangible fixed assets | 22/27 | €306 | €1,359 | +€1,053 | +343.4% |
| Plant, machinery and equipment | 23 | €306 | €1,359 | +€1,053 | +343.4% |
| Financial fixed assets | 28 | €5,680 | €5,680 | = | 0.0% |
| Current assets | 29/58 | €74,598 | €27,971 | -€46,627 | -62.5% |
| Amounts receivable within one year | 40/41 | €26,080 | €8,882 | -€17,198 | -65.9% |
| Trade receivables | 40 | €11,470 | €4,343 | -€7,127 | -62.1% |
| Other amounts receivable | 41 | €14,610 | €4,539 | -€10,071 | -68.9% |
| Cash at bank and in hand | 54/58 | €48,519 | €19,089 | -€29,430 | -60.7% |
| Total equity and liabilities | 10/49 | €80,585 | €35,010 | -€45,575 | -56.6% |
| Equity | 10/15 | €37,755 | €3,908 | -€33,848 | -89.6% |
| Contributions | 10/11 | €500 | €500 | = | 0.0% |
| Reserves | 13 | €50 | €50 | = | 0.0% |
| Non-distributable reserves | 130/1 | €50 | €50 | = | 0.0% |
| Reserves not available under the articles | 1311 | €50 | €50 | = | 0.0% |
| Profit (loss) carried forward | 14 | €37,205 | €3,358 | -€33,848 | -91.0% |
| Amounts payable | 17/49 | €42,829 | €31,103 | -€11,727 | -27.4% |
| Amounts payable within one year | 42/48 | €42,829 | €31,103 | -€11,727 | -27.4% |
| Trade debts | 44 | €9,124 | €8,373 | -€751 | -8.2% |
| Suppliers | 440/4 | €9,124 | €8,373 | -€751 | -8.2% |
| Taxes, remuneration and social security | 45 | €8,205 | €3,042 | -€5,164 | -62.9% |
| Taxes | 450/3 | €8,205 | €3,042 | -€5,164 | -62.9% |
| Other amounts payable | 47/48 | €25,500 | €19,688 | -€5,812 | -22.8% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €441 | €969 | +€529 | +120.0% |
| Other operating charges | 640/8 | €1,324 | €978 | -€346 | -26.1% |
| Gross operating margin | 9900 | €55,091 | -€30,700 | -€85,791 | |
| Operating profit (loss) | 9901 | €53,326 | -€32,648 | -€85,974 | |
| Financial income | 75/76B | €575 | €115 | -€460 | -79.9% |
| Recurring financial income | 75 | €575 | €115 | -€460 | -79.9% |
| Financial charges | 65/66B | €944 | €1,170 | +€226 | +23.9% |
| Recurring financial charges | 65 | €944 | €1,170 | +€226 | +23.9% |
| Profit (loss) for the period before taxes | 9903 | €52,957 | -€33,702 | -€86,659 | |
| Income taxes | 67/77 | €16,438 | €146 | -€16,293 | -99.1% |
| Profit (loss) for the period | 9904 | €36,519 | -€33,848 | -€70,366 | |
| Profit (loss) for the period to be appropriated | 9905 | €36,519 | -€33,848 | -€70,366 |
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 5 October 2026 via checked.be.