VIVA CONSULT: 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 CONSULT
Largest movements
- Current investments +€30,000
up €30,000 (+13.0%), from €230,000 to €260,000
- Receivables within one year +€25,381
up €25,381 (+193%), from €13,119 to €38,499
of which Other amounts receivable: +€26,239
- Cash -€24,183
down €24,183 (-47.3%), from €51,086 to €26,904
mainly Current investments (-€30,000) and Receivables within one year (-€25,381)
- Tangible fixed assets -€14,488
down €14,488 (-35.0%), from €41,429 to €26,941
of which Furniture and vehicles: -€22,808
- Reserves +€22,205
up €22,205 (+7.4%), from €302,042 to €324,246
- Other debts -€9,424
down €9,424 (-100%), from €9,424 to €0
- Gross operating margin -€40,931
down €40,931 (-44.0%), from €92,939 to €52,008
- Taxes -€10,820
down €10,820 (-47.3%), from €22,857 to €12,037
- Financial income +€6,602
up €6,602, from €0 to €6,602
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 | €338,087 | €354,856 | +€16,769 | +5.0% |
| Fixed assets | 21/28 | €41,429 | €26,941 | -€14,488 | -35.0% |
| Tangible fixed assets | 22/27 | €41,429 | €26,941 | -€14,488 | -35.0% |
| Furniture and vehicles | 24 | €41,429 | €18,621 | -€22,808 | -55.1% |
| Other tangible fixed assets | 26 | - | €8,320 | +€8,320 | |
| Current assets | 29/58 | €296,658 | €327,915 | +€31,256 | +10.5% |
| Amounts receivable within one year | 40/41 | €13,119 | €38,499 | +€25,381 | +193% |
| Trade receivables | 40 | €958 | €99 | -€859 | -89.6% |
| Other amounts receivable | 41 | €12,161 | €38,400 | +€26,239 | +216% |
| Current investments | 50/53 | €230,000 | €260,000 | +€30,000 | +13.0% |
| Cash at bank and in hand | 54/58 | €51,086 | €26,904 | -€24,183 | -47.3% |
| Deferred charges and accrued income | 490/1 | €2,454 | €2,512 | +€58 | +2.4% |
| Total equity and liabilities | 10/49 | €338,087 | €354,856 | +€16,769 | +5.0% |
| Equity | 10/15 | €307,042 | €329,246 | +€22,205 | +7.2% |
| Contributions | 10/11 | €5,000 | €5,000 | = | 0.0% |
| Reserves | 13 | €302,042 | €324,246 | +€22,205 | +7.4% |
| Distributable reserves | 133 | €302,042 | €324,246 | +€22,205 | +7.4% |
| Amounts payable | 17/49 | €31,046 | €25,610 | -€5,436 | -17.5% |
| Amounts payable within one year | 42/48 | €30,944 | €25,610 | -€5,334 | -17.2% |
| Trade debts | 44 | €16,680 | €19,773 | +€3,094 | +18.5% |
| Suppliers | 440/4 | €16,680 | €19,773 | +€3,094 | +18.5% |
| Taxes, remuneration and social security | 45 | €4,840 | €5,836 | +€996 | +20.6% |
| Taxes | 450/3 | €4,840 | €5,836 | +€996 | +20.6% |
| Other amounts payable | 47/48 | €9,424 | €0 | -€9,424 | -100% |
| Accrued charges and deferred income | 492/3 | €102 | €0 | -€102 | -100% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €22,808 | €23,288 | +€480 | +2.1% |
| Other operating charges | 640/8 | €1,111 | €948 | -€163 | -14.7% |
| Gross operating margin | 9900 | €92,939 | €52,008 | -€40,931 | -44.0% |
| Operating profit (loss) | 9901 | €69,020 | €27,772 | -€41,248 | -59.8% |
| Financial income | 75/76B | €0 | €6,602 | +€6,602 | |
| Recurring financial income | 75 | €0 | €6,602 | +€6,602 | |
| Financial charges | 65/66B | €919 | €132 | -€786 | -85.6% |
| Recurring financial charges | 65 | €919 | €132 | -€786 | -85.6% |
| Profit (loss) for the period before taxes | 9903 | €68,102 | €34,242 | -€33,860 | -49.7% |
| Income taxes | 67/77 | €22,857 | €12,037 | -€10,820 | -47.3% |
| Profit (loss) for the period | 9904 | €45,245 | €22,205 | -€23,040 | -50.9% |
| Profit (loss) for the period to be appropriated | 9905 | €45,245 | €22,205 | -€23,040 | -50.9% |
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 21 October 2026 via checked.be.