ProVivo: 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.
ProVivo
Largest movements
- Cash +€57,456
up €57,456 (+48.2%), from €119,195 to €176,651
mainly Net result for the year (+€45,553) and Trade debts (+€13,858)
- Current investments +€22,020
up €22,020 (+102%), from €21,522 to €43,542
- Deferred charges and accrued income -€3,741
down €3,741 (-52.9%), from €7,077 to €3,337
- Profit (loss) carried forward +€45,553
up €45,553 (+44.0%), from €103,473 to €149,025
- Trade debts +€13,858
up €13,858 (+1,660%), from €835 to €14,692
- Other debts +€8,407
up €8,407 (+22.0%), from €38,281 to €46,688
- Tax, wage and social debts +€7,930
up €7,930 (+31.2%), from €25,430 to €33,360
- Financial income +€1,065
up €1,065 (+2,305%), from €46 to €1,111
- Other operating charges -€668
down €668 (-28.0%), from €2,386 to €1,718
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 | €173,019 | €248,766 | +€75,747 | +43.8% |
| Fixed assets | 21/28 | €3,913 | €1,729 | -€2,183 | -55.8% |
| Tangible fixed assets | 22/27 | €3,913 | €1,729 | -€2,183 | -55.8% |
| Plant, machinery and equipment | 23 | €3,185 | €1,280 | -€1,905 | -59.8% |
| Furniture and vehicles | 24 | €727 | €449 | -€278 | -38.3% |
| Current assets | 29/58 | €169,106 | €247,037 | +€77,930 | +46.1% |
| Amounts receivable within one year | 40/41 | €21,312 | €23,507 | +€2,195 | +10.3% |
| Trade receivables | 40 | €21,312 | €23,507 | +€2,195 | +10.3% |
| Current investments | 50/53 | €21,522 | €43,542 | +€22,020 | +102% |
| Cash at bank and in hand | 54/58 | €119,195 | €176,651 | +€57,456 | +48.2% |
| Deferred charges and accrued income | 490/1 | €7,077 | €3,337 | -€3,741 | -52.9% |
| Total equity and liabilities | 10/49 | €173,019 | €248,766 | +€75,747 | +43.8% |
| Equity | 10/15 | €108,473 | €154,025 | +€45,553 | +42.0% |
| Contributions | 10/11 | €5,000 | €5,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €103,473 | €149,025 | +€45,553 | +44.0% |
| Amounts payable | 17/49 | €64,546 | €94,741 | +€30,195 | +46.8% |
| Amounts payable within one year | 42/48 | €64,546 | €94,741 | +€30,195 | +46.8% |
| Trade debts | 44 | €835 | €14,692 | +€13,858 | +1,660% |
| Suppliers | 440/4 | €835 | €14,692 | +€13,858 | +1,660% |
| Taxes, remuneration and social security | 45 | €25,430 | €33,360 | +€7,930 | +31.2% |
| Taxes | 450/3 | €25,430 | €33,360 | +€7,930 | +31.2% |
| Other amounts payable | 47/48 | €38,281 | €46,688 | +€8,407 | +22.0% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €2,428 | €2,183 | -€244 | -10.1% |
| Other operating charges | 640/8 | €2,386 | €1,718 | -€668 | -28.0% |
| Gross operating margin | 9900 | €64,134 | €64,135 | +€1 | 0.0% |
| Operating profit (loss) | 9901 | €59,320 | €60,234 | +€914 | +1.5% |
| Financial income | 75/76B | €46 | €1,111 | +€1,065 | +2,305% |
| Recurring financial income | 75 | €46 | €1,111 | +€1,065 | +2,305% |
| Financial charges | 65/66B | €4,223 | €4,131 | -€92 | -2.2% |
| Recurring financial charges | 65 | €4,223 | €4,131 | -€92 | -2.2% |
| Profit (loss) for the period before taxes | 9903 | €55,143 | €57,214 | +€2,071 | +3.8% |
| Income taxes | 67/77 | €11,459 | €11,662 | +€203 | +1.8% |
| Profit (loss) for the period | 9904 | €43,684 | €45,553 | +€1,868 | +4.3% |
| Profit (loss) for the period to be appropriated | 9905 | €43,684 | €45,553 | +€1,868 | +4.3% |
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 18 October 2026 via checked.be.