Viva Brasil: 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.
Viva Brasil
Largest movements
- Cash +€17,549
up €17,549 (+68.7%), from €25,560 to €43,109
mainly Net result for the year (+€18,956) and Depreciation (+€5,812)
- Tangible fixed assets -€5,812
down €5,812 (-39.8%), from €14,587 to €8,775
of which Furniture and vehicles: -€5,455
- Receivables within one year +€3,843
up €3,843 (+25.7%), from €14,952 to €18,795
of which Trade receivables: +€3,794
- Reserves +€18,956
up €18,956 (+57.2%), from €33,155 to €52,111
- Debts after one year -€2,858
down €2,858 (-66.4%), from €4,302 to €1,444
- Short-term financial debts +€1,100
up €1,100 (+18.3%), from €6,000 to €7,100
- Tax, wage and social debts -€840
down €840 (-17.1%), from €4,918 to €4,078
- Trade debts -€813
down €813 (-37.8%), from €2,153 to €1,340
- Gross operating margin +€1,084
up €1,084 (+3.4%), from €32,136 to €33,220
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 | €55,099 | €71,090 | +€15,991 | +29.0% |
| Fixed assets | 21/28 | €14,587 | €8,775 | -€5,812 | -39.8% |
| Tangible fixed assets | 22/27 | €14,587 | €8,775 | -€5,812 | -39.8% |
| Plant, machinery and equipment | 23 | €1,120 | €763 | -€357 | -31.9% |
| Furniture and vehicles | 24 | €13,467 | €8,012 | -€5,455 | -40.5% |
| Current assets | 29/58 | €40,512 | €62,315 | +€21,803 | +53.8% |
| Amounts receivable within one year | 40/41 | €14,952 | €18,795 | +€3,843 | +25.7% |
| Trade receivables | 40 | €14,952 | €18,746 | +€3,794 | +25.4% |
| Other amounts receivable | 41 | - | €49 | +€49 | |
| Cash at bank and in hand | 54/58 | €25,560 | €43,109 | +€17,549 | +68.7% |
| Deferred charges and accrued income | 490/1 | - | €411 | +€411 | |
| Total equity and liabilities | 10/49 | €55,099 | €71,090 | +€15,991 | +29.0% |
| Equity | 10/15 | €33,155 | €52,111 | +€18,956 | +57.2% |
| Reserves | 13 | €33,155 | €52,111 | +€18,956 | +57.2% |
| Distributable reserves | 133 | €33,155 | €52,111 | +€18,956 | +57.2% |
| Amounts payable | 17/49 | €21,944 | €18,979 | -€2,965 | -13.5% |
| Amounts payable after more than one year | 17 | €4,302 | €1,444 | -€2,858 | -66.4% |
| Financial debts | 170/4 | €4,302 | €1,444 | -€2,858 | -66.4% |
| Amounts payable within one year | 42/48 | €16,654 | €16,618 | -€36 | -0.2% |
| Current portion of amounts payable after more than one year | 42 | €2,819 | €2,858 | +€39 | +1.4% |
| Financial debts | 43 | €6,000 | €7,100 | +€1,100 | +18.3% |
| Credit institutions | 430/8 | €6,000 | €7,100 | +€1,100 | +18.3% |
| Trade debts | 44 | €2,153 | €1,340 | -€813 | -37.8% |
| Suppliers | 440/4 | €2,153 | €1,340 | -€813 | -37.8% |
| Taxes, remuneration and social security | 45 | €4,918 | €4,078 | -€840 | -17.1% |
| Taxes | 450/3 | €4,918 | €4,078 | -€840 | -17.1% |
| Other amounts payable | 47/48 | €764 | €1,242 | +€478 | +62.6% |
| Accrued charges and deferred income | 492/3 | €988 | €917 | -€71 | -7.2% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €6,025 | €5,812 | -€213 | -3.5% |
| Other operating charges | 640/8 | €913 | €879 | -€34 | -3.7% |
| Gross operating margin | 9900 | €32,136 | €33,220 | +€1,084 | +3.4% |
| Operating profit (loss) | 9901 | €25,198 | €26,529 | +€1,331 | +5.3% |
| Financial charges | 65/66B | €647 | €522 | -€125 | -19.3% |
| Recurring financial charges | 65 | €647 | €522 | -€125 | -19.3% |
| Profit (loss) for the period before taxes | 9903 | €24,551 | €26,007 | +€1,456 | +5.9% |
| Income taxes | 67/77 | €6,850 | €7,051 | +€201 | +2.9% |
| Profit (loss) for the period | 9904 | €17,701 | €18,956 | +€1,255 | +7.1% |
| Profit (loss) for the period to be appropriated | 9905 | €17,701 | €18,956 | +€1,255 | +7.1% |
Source: filed annual accounts (NBB), financial years ended 30 September 2024 and 30 September 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 28 October 2026 via checked.be.