LA VIVRIERE: 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.
LA VIVRIERE
Largest movements
- Receivables within one year +€16,734
up €16,734 (+206%), from €8,128 to €24,862
of which Trade receivables: +€11,613
- Cash +€11,113
up €11,113 (+130%), from €8,532 to €19,645
mainly Trade debts (+€48,587) and Tax, wage and social debts (+€7,984)
- Stocks and contracts +€5,292
up €5,292 (+13.8%), from €38,412 to €43,704
- Tangible fixed assets +€2,623
up €2,623 (+4.0%), from €65,966 to €68,588
of which Other tangible fixed assets: +€4,423
- Trade debts +€48,587
up €48,587 (+76.6%), from €63,421 to €112,008
- Profit (loss) carried forward -€17,256
down €17,256, from €10,745 to -€6,511
- Tax, wage and social debts +€7,984
up €7,984 (+104%), from €7,689 to €15,673
of which Remuneration and social security: +€8,085
- Advances received -€3,313
down €3,313 (-52.3%), from €6,338 to €3,025
- Staff costs +€67,159
up €67,159 (+89.4%), from €75,084 to €142,243
- Gross operating margin +€43,991
up €43,991 (+47.9%), from €91,785 to €135,776
- Depreciation -€4,020
down €4,020 (-34.9%), from €11,520 to €7,500
- Taxes -€3,000
no longer reported in 2025 (was €3,000)
- Financial charges +€2,668
up €2,668 (+560%), from €477 to €3,144
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 | €126,841 | €162,942 | +€36,101 | +28.5% |
| Fixed assets | 21/28 | €68,924 | €70,941 | +€2,017 | +2.9% |
| Intangible fixed assets | 21 | €605 | - | -€605 | |
| Tangible fixed assets | 22/27 | €65,966 | €68,588 | +€2,623 | +4.0% |
| Land and buildings | 22 | €36,349 | €34,159 | -€2,191 | -6.0% |
| Plant, machinery and equipment | 23 | €9,028 | €10,445 | +€1,417 | +15.7% |
| Furniture and vehicles | 24 | €2,598 | €1,571 | -€1,027 | -39.5% |
| Other tangible fixed assets | 26 | €17,990 | €22,414 | +€4,423 | +24.6% |
| Financial fixed assets | 28 | €2,353 | €2,353 | = | 0.0% |
| Current assets | 29/58 | €57,917 | €92,001 | +€34,084 | +58.8% |
| Stocks and contracts in progress | 3 | €38,412 | €43,704 | +€5,292 | +13.8% |
| Stocks | 30/36 | €38,412 | €43,704 | +€5,292 | +13.8% |
| Amounts receivable within one year | 40/41 | €8,128 | €24,862 | +€16,734 | +206% |
| Trade receivables | 40 | €5,788 | €17,401 | +€11,613 | +201% |
| Other amounts receivable | 41 | €2,340 | €7,461 | +€5,121 | +219% |
| Cash at bank and in hand | 54/58 | €8,532 | €19,645 | +€11,113 | +130% |
| Deferred charges and accrued income | 490/1 | €2,845 | €3,790 | +€945 | +33.2% |
| Total equity and liabilities | 10/49 | €126,841 | €162,942 | +€36,101 | +28.5% |
| Equity | 10/15 | €47,643 | €30,487 | -€17,156 | -36.0% |
| Contributions | 10/11 | €32,900 | €33,000 | +€100 | +0.3% |
| Reserves | 13 | €3,998 | €3,998 | = | 0.0% |
| Non-distributable reserves | 130/1 | €1,875 | €1,875 | = | 0.0% |
| Reserves not available under the articles | 1311 | €1,875 | €1,875 | = | 0.0% |
| Tax-exempt reserves | 132 | €2,123 | €2,123 | = | 0.0% |
| Profit (loss) carried forward | 14 | €10,745 | -€6,511 | -€17,256 | |
| Amounts payable | 17/49 | €79,198 | €132,455 | +€53,257 | +67.2% |
| Amounts payable within one year | 42/48 | €79,198 | €132,455 | +€53,257 | +67.2% |
| Trade debts | 44 | €63,421 | €112,008 | +€48,587 | +76.6% |
| Suppliers | 440/4 | €63,421 | €112,008 | +€48,587 | +76.6% |
| Advances received on contracts in progress | 46 | €6,338 | €3,025 | -€3,313 | -52.3% |
| Taxes, remuneration and social security | 45 | €7,689 | €15,673 | +€7,984 | +104% |
| Taxes | 450/3 | €101 | - | -€101 | |
| Remuneration and social security | 454/9 | €7,588 | €15,673 | +€8,085 | +107% |
| Other amounts payable | 47/48 | €1,750 | €1,750 | = | 0.0% |
| Remuneration, social security and pensions | 62 | €75,084 | €142,243 | +€67,159 | +89.4% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €11,520 | €7,500 | -€4,020 | -34.9% |
| Other operating charges | 640/8 | €1,609 | €560 | -€1,049 | -65.2% |
| Gross operating margin | 9900 | €91,785 | €135,776 | +€43,991 | +47.9% |
| Operating profit (loss) | 9901 | €3,572 | -€14,528 | -€18,100 | |
| Financial income | 75/76B | €119 | €416 | +€297 | +250% |
| Recurring financial income | 75 | €119 | €416 | +€297 | +250% |
| Financial charges | 65/66B | €477 | €3,144 | +€2,668 | +560% |
| Recurring financial charges | 65 | €477 | €3,144 | +€2,668 | +560% |
| Profit (loss) for the period before taxes | 9903 | €3,214 | -€17,256 | -€20,470 | |
| Income taxes | 67/77 | €3,000 | - | -€3,000 | |
| Profit (loss) for the period | 9904 | €214 | -€17,256 | -€17,470 | |
| Profit (loss) for the period to be appropriated | 9905 | €214 | -€17,256 | -€17,470 |
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 24 October 2026 via checked.be.