VIIVA CONSULTING: 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.
VIIVA CONSULTING
Largest movements
- Cash -€134,462
down €134,462 (-75.2%), from €178,872 to €44,410
mainly Contributions, distributions and other (-€102,834) and Other debts (-€100,616)
- Receivables within one year +€5,617
up €5,617 (+16.8%), from €33,459 to €39,076
of which Trade receivables: +€5,711
- Deferred charges and accrued income -€4,625
down €4,625 (-96.8%), from €4,776 to €151
- Other debts -€100,616
down €100,616 (-55.9%), from €180,098 to €79,482
- Profit (loss) carried forward -€36,884
down €36,884 (-100%), from €36,884 to €0
- Tax, wage and social debts +€3,595
up €3,595 (+405%), from €888 to €4,483
- Gross operating margin +€21,406
up €21,406 (+32.1%), from €66,763 to €88,169
- Taxes +€4,795
up €4,795 (+34.9%), from €13,733 to €18,528
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 | €223,458 | €89,122 | -€134,336 | -60.1% |
| Fixed assets | 21/28 | €6,351 | €5,485 | -€866 | -13.6% |
| Tangible fixed assets | 22/27 | €6,351 | €5,485 | -€866 | -13.6% |
| Furniture and vehicles | 24 | €1,497 | €631 | -€866 | -57.9% |
| Other tangible fixed assets | 26 | €4,855 | €4,855 | = | 0.0% |
| Current assets | 29/58 | €217,107 | €83,637 | -€133,470 | -61.5% |
| Amounts receivable within one year | 40/41 | €33,459 | €39,076 | +€5,617 | +16.8% |
| Trade receivables | 40 | €32,860 | €38,571 | +€5,711 | +17.4% |
| Other amounts receivable | 41 | €599 | €505 | -€94 | -15.7% |
| Cash at bank and in hand | 54/58 | €178,872 | €44,410 | -€134,462 | -75.2% |
| Deferred charges and accrued income | 490/1 | €4,776 | €151 | -€4,625 | -96.8% |
| Total equity and liabilities | 10/49 | €223,458 | €89,122 | -€134,336 | -60.1% |
| Equity | 10/15 | €40,884 | €4,000 | -€36,884 | -90.2% |
| Contributions | 10/11 | €4,000 | €4,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €36,884 | €0 | -€36,884 | -100% |
| Amounts payable | 17/49 | €182,575 | €85,122 | -€97,453 | -53.4% |
| Amounts payable within one year | 42/48 | €182,575 | €85,122 | -€97,453 | -53.4% |
| Trade debts | 44 | €1,589 | €1,157 | -€432 | -27.2% |
| Suppliers | 440/4 | €1,589 | €1,157 | -€432 | -27.2% |
| Taxes, remuneration and social security | 45 | €888 | €4,483 | +€3,595 | +405% |
| Taxes | 450/3 | €888 | €4,483 | +€3,595 | +405% |
| Other amounts payable | 47/48 | €180,098 | €79,482 | -€100,616 | -55.9% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €1,689 | €866 | -€822 | -48.7% |
| Other operating charges | 640/8 | €387 | €400 | +€12 | +3.2% |
| Gross operating margin | 9900 | €66,763 | €88,169 | +€21,406 | +32.1% |
| Operating profit (loss) | 9901 | €64,687 | €86,903 | +€22,216 | +34.3% |
| Financial income | 75/76B | €200 | €677 | +€477 | +239% |
| Recurring financial income | 75 | €200 | €677 | +€477 | +239% |
| Financial charges | 65/66B | €2,747 | €3,101 | +€354 | +12.9% |
| Recurring financial charges | 65 | €2,747 | €3,101 | +€354 | +12.9% |
| Profit (loss) for the period before taxes | 9903 | €62,139 | €84,478 | +€22,339 | +35.9% |
| Income taxes | 67/77 | €13,733 | €18,528 | +€4,795 | +34.9% |
| Profit (loss) for the period | 9904 | €48,407 | €65,950 | +€17,544 | +36.2% |
| Profit (loss) for the period to be appropriated | 9905 | €48,407 | €65,950 | +€17,544 | +36.2% |
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 25 October 2026 via checked.be.