SCHOENMAKERIJ VIVALEI: 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.
SCHOENMAKERIJ VIVALEI
Largest movements
- Cash +€29,669
up €29,669 (+137%), from €21,632 to €51,301
mainly Net result for the year (+€15,472) and Other debts (+€10,436)
- Other debts +€10,436
new in 2025: €10,436
- Reserves +€9,654
up €9,654 (+51.9%), from €18,606 to €28,260
of which Distributable reserves: +€9,654
- Profit (loss) carried forward +€5,819
no longer reported in 2025 (was -€5,819)
- Tax, wage and social debts +€4,244
up €4,244 (+1,172%), from €362 to €4,606
- Trade debts -€980
down €980 (-27.4%), from €3,580 to €2,600
- Gross operating margin +€3,584
up €3,584 (+19.9%), from €18,009 to €21,593
- Taxes +€3,542
up €3,542 (+2,213%), from €160 to €3,702
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 | €22,928 | €52,100 | +€29,172 | +127% |
| Current assets | 29/58 | €22,928 | €52,100 | +€29,172 | +127% |
| Stocks and contracts in progress | 3 | €690 | €261 | -€429 | -62.1% |
| Stocks | 30/36 | €690 | €261 | -€429 | -62.1% |
| Cash at bank and in hand | 54/58 | €21,632 | €51,301 | +€29,669 | +137% |
| Deferred charges and accrued income | 490/1 | €605 | €538 | -€68 | -11.2% |
| Total equity and liabilities | 10/49 | €22,928 | €52,100 | +€29,172 | +127% |
| Equity | 10/15 | €18,985 | €34,457 | +€15,472 | +81.5% |
| Contributions | 10/11 | €6,197 | €6,197 | = | 0.0% |
| Reserves | 13 | €18,606 | €28,260 | +€9,654 | +51.9% |
| Non-distributable reserves | 130/1 | €1,859 | €1,859 | = | 0.0% |
| Reserves not available under the articles | 1311 | €1,859 | €1,859 | = | 0.0% |
| Distributable reserves | 133 | €16,747 | €26,401 | +€9,654 | +57.6% |
| Profit (loss) carried forward | 14 | -€5,819 | - | +€5,819 | |
| Amounts payable | 17/49 | €3,943 | €17,643 | +€13,700 | +347% |
| Amounts payable within one year | 42/48 | €3,943 | €17,643 | +€13,700 | +347% |
| Trade debts | 44 | €3,580 | €2,600 | -€980 | -27.4% |
| Suppliers | 440/4 | €3,580 | €2,600 | -€980 | -27.4% |
| Taxes, remuneration and social security | 45 | €362 | €4,606 | +€4,244 | +1,172% |
| Taxes | 450/3 | €362 | €4,606 | +€4,244 | +1,172% |
| Other amounts payable | 47/48 | - | €10,436 | +€10,436 | |
| Other operating charges | 640/8 | €2,025 | €2,009 | -€16 | -0.8% |
| Gross operating margin | 9900 | €18,009 | €21,593 | +€3,584 | +19.9% |
| Operating profit (loss) | 9901 | €15,983 | €19,584 | +€3,600 | +22.5% |
| Financial charges | 65/66B | €377 | €410 | +€33 | +8.8% |
| Recurring financial charges | 65 | €377 | €410 | +€33 | +8.8% |
| Profit (loss) for the period before taxes | 9903 | €15,606 | €19,174 | +€3,567 | +22.9% |
| Income taxes | 67/77 | €160 | €3,702 | +€3,542 | +2,213% |
| Profit (loss) for the period | 9904 | €15,446 | €15,472 | +€26 | +0.2% |
| Profit (loss) for the period to be appropriated | 9905 | €15,446 | €15,472 | +€26 | +0.2% |
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 31 October 2026 via checked.be.