Viva: what changed
Two fiscal 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.
Viva
Largest movements
- Tangible fixed assets +€31,988
up €31,988 (+111.3%), from €28,745 to €60,732
of which Furniture and vehicles: +€19,951
- Cash -€5,549
down €5,549 (-12.9%), from €43,180 to €37,631
mainly Investment in fixed assets (net) (-€41,260) and Other debts (-€10,000)
- Receivables within one year +€3,276
up €3,276 (+11.0%), from €29,797 to €33,072
of which Trade receivables: +€10,787
- Debts after one year +€25,464
new in 2025: €25,464
- Trade debts +€14,424
up €14,424 (+91.6%), from €15,743 to €30,167
- Other debts -€10,000
no longer reported in 2025 (was €10,000)
- Current portion of long-term debt -€3,231
down €3,231 (-32.4%), from €9,977 to €6,746
- Reserves +€3,023
up €3,023 (+7.7%), from €39,108 to €42,131
of which Distributable reserves: +€3,023
- Gross operating margin -€23,540
down €23,540 (-48.1%), from €48,904 to €25,364
- Taxes -€6,366
down €6,366 (-72.4%), from €8,788 to €2,422
- Financial charges -€2,099
down €2,099 (-42.6%), from €4,930 to €2,831
- Depreciation -€1,892
down €1,892 (-16.9%), from €11,165 to €9,273
- Other operating charges -€1,288
down €1,288 (-45.8%), from €2,815 to €1,527
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.
Cash bridge derived
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 | €104,601 | €134,013 | +€29,413 | +28.1% |
| Fixed assets | 21/28 | €28,745 | €60,732 | +€31,988 | +111.3% |
| Tangible fixed assets | 22/27 | €28,745 | €60,732 | +€31,988 | +111.3% |
| Plant, machinery and equipment | 23 | €6,549 | €6,326 | -€224 | -3.4% |
| Furniture and vehicles | 24 | €17,050 | €37,001 | +€19,951 | +117.0% |
| Other tangible fixed assets | 26 | €5,145 | €17,406 | +€12,261 | +238.3% |
| Current assets | 29/58 | €75,856 | €73,281 | -€2,575 | -3.4% |
| Stocks and contracts in progress | 3 | €2,854 | €2,550 | -€304 | -10.6% |
| Stocks | 30/36 | €2,854 | €2,550 | -€304 | -10.6% |
| Amounts receivable within one year | 40/41 | €29,797 | €33,072 | +€3,276 | +11.0% |
| Trade receivables | 40 | €10,011 | €20,798 | +€10,787 | +107.8% |
| Other amounts receivable | 41 | €19,786 | €12,275 | -€7,511 | -38.0% |
| Cash at bank and in hand | 54/58 | €43,180 | €37,631 | -€5,549 | -12.9% |
| Deferred charges and accrued income | 490/1 | €26 | €28 | +€2 | +8.8% |
| Total equity and liabilities | 10/49 | €104,601 | €134,013 | +€29,413 | +28.1% |
| Equity | 10/15 | €57,708 | €60,731 | +€3,023 | +5.2% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €39,108 | €42,131 | +€3,023 | +7.7% |
| Non-distributable reserves | 130/1 | €628 | €628 | = | 0.0% |
| Reserves not available under the articles | 1311 | €628 | €628 | = | 0.0% |
| Distributable reserves | 133 | €38,480 | €41,504 | +€3,023 | +7.9% |
| Amounts payable | 17/49 | €46,893 | €73,282 | +€26,389 | +56.3% |
| Amounts payable after more than one year | 17 | - | €25,464 | +€25,464 | |
| Financial debts | 170/4 | - | €25,464 | +€25,464 | |
| Amounts payable within one year | 42/48 | €46,893 | €47,818 | +€926 | +2.0% |
| Current portion of amounts payable after more than one year | 42 | €9,977 | €6,746 | -€3,231 | -32.4% |
| Trade debts | 44 | €15,743 | €30,167 | +€14,424 | +91.6% |
| Suppliers | 440/4 | €15,743 | €30,167 | +€14,424 | +91.6% |
| Taxes, remuneration and social security | 45 | €11,173 | €10,905 | -€267 | -2.4% |
| Taxes | 450/3 | €11,173 | €10,905 | -€267 | -2.4% |
| Other amounts payable | 47/48 | €10,000 | - | -€10,000 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €11,165 | €9,273 | -€1,892 | -16.9% |
| Other operating charges | 640/8 | €2,815 | €1,527 | -€1,288 | -45.8% |
| Non-recurring operating charges | 66A | - | €7,020 | +€7,020 | |
| Gross operating margin | 9900 | €48,904 | €25,364 | -€23,540 | -48.1% |
| Operating profit (loss) | 9901 | €34,924 | €7,544 | -€27,380 | -78.4% |
| Financial income | 75/76B | €553 | €732 | +€179 | +32.4% |
| Recurring financial income | 75 | €553 | €732 | +€179 | +32.4% |
| Financial charges | 65/66B | €4,930 | €2,831 | -€2,099 | -42.6% |
| Recurring financial charges | 65 | €4,930 | €2,831 | -€2,099 | -42.6% |
| Profit (loss) for the period before taxes | 9903 | €30,547 | €5,445 | -€25,102 | -82.2% |
| Income taxes | 67/77 | €8,788 | €2,422 | -€6,366 | -72.4% |
| Profit (loss) for the period | 9904 | €21,759 | €3,023 | -€18,736 | -86.1% |
| Profit (loss) for the period to be appropriated | 9905 | €21,759 | €3,023 | -€18,736 | -86.1% |
Source: filed annual accounts (NBB), fiscal years ended 31 December 2024 and 31 December 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 6 October 2026 via checked.be.