VIVA CLEAN: 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 CLEAN
Largest movements
- Receivables within one year +€27,633
up €27,633 (+38.4%), from €71,874 to €99,507
of which Trade receivables: +€26,248
- Cash +€1,851
up €1,851 (+22.6%), from €8,173 to €10,024
mainly Net result for the year (+€24,543) and Tax, wage and social debts (+€4,794)
- Profit (loss) carried forward +€24,543
up €24,543 (+101%), from €24,312 to €48,855
- Tax, wage and social debts +€4,794
up €4,794 (+109%), from €4,400 to €9,193
- Gross operating margin +€16,593
up €16,593 (+98.0%), from €16,928 to €33,520
- Taxes +€4,794
up €4,794 (+109%), from €4,400 to €9,193
- Financial charges -€419
down €419 (-29.1%), from €1,441 to €1,022
From the 2023 result to the 2024 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 2023 and 2024 balance sheets and the 2024 result: not a filed cash-flow statement. It shows where the money came from and went.
Every line side by side
| Line | Code | 2023 | 2024 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €83,752 | €113,236 | +€29,484 | +35.2% |
| Fixed assets | 21/28 | €3,705 | €3,705 | = | 0.0% |
| Financial fixed assets | 28 | €3,705 | €3,705 | = | 0.0% |
| Current assets | 29/58 | €80,047 | €109,531 | +€29,484 | +36.8% |
| Amounts receivable within one year | 40/41 | €71,874 | €99,507 | +€27,633 | +38.4% |
| Trade receivables | 40 | €43,161 | €69,409 | +€26,248 | +60.8% |
| Other amounts receivable | 41 | €28,713 | €30,098 | +€1,385 | +4.8% |
| Cash at bank and in hand | 54/58 | €8,173 | €10,024 | +€1,851 | +22.6% |
| Total equity and liabilities | 10/49 | €83,752 | €113,236 | +€29,484 | +35.2% |
| Equity | 10/15 | €36,462 | €61,005 | +€24,543 | +67.3% |
| Contributions | 10/11 | €12,150 | €12,150 | = | 0.0% |
| Profit (loss) carried forward | 14 | €24,312 | €48,855 | +€24,543 | +101% |
| Amounts payable | 17/49 | €47,290 | €52,231 | +€4,941 | +10.4% |
| Amounts payable within one year | 42/48 | €47,290 | €52,231 | +€4,941 | +10.4% |
| Trade debts | 44 | €12,012 | €12,348 | +€336 | +2.8% |
| Suppliers | 440/4 | €12,012 | €12,348 | +€336 | +2.8% |
| Taxes, remuneration and social security | 45 | €4,400 | €9,193 | +€4,794 | +109% |
| Taxes | 450/3 | €4,400 | €9,193 | +€4,794 | +109% |
| Other amounts payable | 47/48 | €30,879 | €30,690 | -€189 | -0.6% |
| Other operating charges | 640/8 | €384 | €387 | +€3 | +0.8% |
| Gross operating margin | 9900 | €16,928 | €33,520 | +€16,593 | +98.0% |
| Operating profit (loss) | 9901 | €16,543 | €33,133 | +€16,590 | +100% |
| Financial income | 75/76B | €1,383 | €1,625 | +€242 | +17.5% |
| Recurring financial income | 75 | €1,383 | €1,625 | +€242 | +17.5% |
| Financial charges | 65/66B | €1,441 | €1,022 | -€419 | -29.1% |
| Recurring financial charges | 65 | €1,441 | €1,022 | -€419 | -29.1% |
| Profit (loss) for the period before taxes | 9903 | €16,485 | €33,736 | +€17,251 | +105% |
| Income taxes | 67/77 | €4,400 | €9,193 | +€4,794 | +109% |
| Profit (loss) for the period | 9904 | €12,086 | €24,543 | +€12,457 | +103% |
| Profit (loss) for the period to be appropriated | 9905 | €12,086 | €24,543 | +€12,457 | +103% |
Source: filed annual accounts (NBB), financial years ended 31 December 2023 and 31 December 2024. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 20 October 2026 via checked.be.