LES VIVIERS: 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.
LES VIVIERS
Largest movements
- Tangible fixed assets +€11,674
up €11,674 (+32.9%), from €35,485 to €47,159
of which Furniture and vehicles: +€23,567
- Receivables within one year -€4,087
down €4,087 (-82.8%), from €4,934 to €847
of which Trade receivables: -€3,029
- Cash +€2,608
up €2,608 (+37.7%), from €6,918 to €9,526
mainly Other debts (+€34,211) and Depreciation (+€32,113)
- Deferred charges and accrued income -€2,516
down €2,516 (-43.2%), from €5,819 to €3,303
- Stocks and contracts +€1,060
up €1,060 (+29.9%), from €3,540 to €4,600
- Other debts +€34,211
up €34,211 (+380%), from €9,000 to €43,211
- Profit (loss) carried forward -€23,550
down €23,550 (-186%), from -€12,650 to -€36,200
- Tax, wage and social debts +€6,706
up €6,706 (+63.1%), from €10,622 to €17,328
of which Remuneration and social security: +€7,494
- Debts after one year -€3,317
down €3,317 (-15.6%), from €21,325 to €18,008
- Current portion of long-term debt -€3,225
down €3,225 (-49.3%), from €6,542 to €3,317
- Staff costs +€27,951
up €27,951 (+38.7%), from €72,220 to €100,171
- Gross operating margin -€11,877
down €11,877 (-9.3%), from €127,486 to €115,609
- Depreciation +€9,137
up €9,137 (+39.8%), from €22,976 to €32,113
- Other operating charges +€1,788
up €1,788 (+40.1%), from €4,459 to €6,247
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 | €58,960 | €67,699 | +€8,739 | +14.8% |
| Fixed assets | 21/28 | €37,749 | €49,423 | +€11,674 | +30.9% |
| Tangible fixed assets | 22/27 | €35,485 | €47,159 | +€11,674 | +32.9% |
| Land and buildings | 22 | €12,532 | €4,220 | -€8,312 | -66.3% |
| Plant, machinery and equipment | 23 | €5,034 | €12,764 | +€7,730 | +154% |
| Furniture and vehicles | 24 | €1,186 | €24,753 | +€23,567 | +1,987% |
| Other tangible fixed assets | 26 | €16,733 | €5,422 | -€11,311 | -67.6% |
| Financial fixed assets | 28 | €2,264 | €2,264 | = | 0.0% |
| Current assets | 29/58 | €21,211 | €18,276 | -€2,935 | -13.8% |
| Stocks and contracts in progress | 3 | €3,540 | €4,600 | +€1,060 | +29.9% |
| Stocks | 30/36 | €3,540 | €4,600 | +€1,060 | +29.9% |
| Amounts receivable within one year | 40/41 | €4,934 | €847 | -€4,087 | -82.8% |
| Trade receivables | 40 | €3,876 | €847 | -€3,029 | -78.1% |
| Other amounts receivable | 41 | €1,058 | - | -€1,058 | |
| Cash at bank and in hand | 54/58 | €6,918 | €9,526 | +€2,608 | +37.7% |
| Deferred charges and accrued income | 490/1 | €5,819 | €3,303 | -€2,516 | -43.2% |
| Total equity and liabilities | 10/49 | €58,960 | €67,699 | +€8,739 | +14.8% |
| Equity | 10/15 | €5,950 | -€17,600 | -€23,550 | |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€12,650 | -€36,200 | -€23,550 | -186% |
| Amounts payable | 17/49 | €53,010 | €85,299 | +€32,289 | +60.9% |
| Amounts payable after more than one year | 17 | €21,325 | €18,008 | -€3,317 | -15.6% |
| Financial debts | 170/4 | €21,325 | €18,008 | -€3,317 | -15.6% |
| Amounts payable within one year | 42/48 | €31,685 | €67,291 | +€35,606 | +112% |
| Current portion of amounts payable after more than one year | 42 | €6,542 | €3,317 | -€3,225 | -49.3% |
| Trade debts | 44 | €5,521 | €3,435 | -€2,086 | -37.8% |
| Suppliers | 440/4 | €5,521 | €3,435 | -€2,086 | -37.8% |
| Taxes, remuneration and social security | 45 | €10,622 | €17,328 | +€6,706 | +63.1% |
| Taxes | 450/3 | €3,152 | €2,364 | -€788 | -25.0% |
| Remuneration and social security | 454/9 | €7,470 | €14,964 | +€7,494 | +100% |
| Other amounts payable | 47/48 | €9,000 | €43,211 | +€34,211 | +380% |
| Remuneration, social security and pensions | 62 | €72,220 | €100,171 | +€27,951 | +38.7% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €22,976 | €32,113 | +€9,137 | +39.8% |
| Other operating charges | 640/8 | €4,459 | €6,247 | +€1,788 | +40.1% |
| Gross operating margin | 9900 | €127,486 | €115,609 | -€11,877 | -9.3% |
| Operating profit (loss) | 9901 | €27,831 | -€22,922 | -€50,753 | |
| Financial income | 75/76B | €65 | €267 | +€202 | +311% |
| Recurring financial income | 75 | €65 | €267 | +€202 | +311% |
| Financial charges | 65/66B | €1,126 | €895 | -€231 | -20.5% |
| Recurring financial charges | 65 | €1,126 | €895 | -€231 | -20.5% |
| Profit (loss) for the period before taxes | 9903 | €26,770 | -€23,550 | -€50,320 | |
| Profit (loss) for the period | 9904 | €26,770 | -€23,550 | -€50,320 | |
| Profit (loss) for the period to be appropriated | 9905 | €26,770 | -€23,550 | -€50,320 |
Source: filed annual accounts (NBB), financial years ended 31 December 2024 and 31 December 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 27 October 2026 via checked.be.