VIVA 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.
VIVA CONSULTING
Largest movements
- Tangible fixed assets +€75,175
up €75,175 (+475%), from €15,839 to €91,014
of which Land and buildings: +€78,715
- Receivables within one year +€67,375
up €67,375 (+43.8%), from €153,862 to €221,237
of which Trade receivables: +€98,317
- Cash +€18,209
up €18,209 (+28.1%), from €64,779 to €82,987
mainly Trade debts (+€102,787) and Other debts (+€78,428)
- Current investments +€5,000
up €5,000 (+250%), from €2,000 to €7,000
- Reserves -€103,095
down €103,095 (-66.4%), from €155,267 to €52,172
of which Distributable reserves: -€65,595
- Trade debts +€102,787
up €102,787 (+139%), from €73,823 to €176,610
- Other debts +€78,428
new in 2025: €78,428
- Debts after one year +€48,935
new in 2025: €48,935
- Tax, wage and social debts +€34,170
up €34,170 (+1,126%), from €3,035 to €37,205
- Gross operating margin +€17,173
up €17,173 (+42.3%), from €40,638 to €57,811
- Taxes +€11,512
up €11,512 (+87.0%), from €13,230 to €24,742
- Write-downs +€10,285
new in 2025: €10,285
- Depreciation +€2,097
up €2,097 (+37.6%), from €5,575 to €7,672
- Financial charges +€1,349
up €1,349 (+70.3%), from €1,918 to €3,267
of which Financial charges: +€1,339
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 | €247,624 | €409,767 | +€162,143 | +65.5% |
| Fixed assets | 21/28 | €18,539 | €93,714 | +€75,175 | +406% |
| Tangible fixed assets | 22/27 | €15,839 | €91,014 | +€75,175 | +475% |
| Land and buildings | 22 | - | €78,715 | +€78,715 | |
| Plant, machinery and equipment | 23 | €2,919 | €1,923 | -€996 | -34.1% |
| Furniture and vehicles | 24 | €8,877 | €7,984 | -€893 | -10.1% |
| Other tangible fixed assets | 26 | €4,043 | €2,392 | -€1,651 | -40.8% |
| Financial fixed assets | 28 | €2,700 | €2,700 | = | 0.0% |
| Current assets | 29/58 | €229,085 | €316,053 | +€86,968 | +38.0% |
| Amounts receivable within one year | 40/41 | €153,862 | €221,237 | +€67,375 | +43.8% |
| Trade receivables | 40 | €122,920 | €221,237 | +€98,317 | +80.0% |
| Other amounts receivable | 41 | €30,942 | - | -€30,942 | |
| Current investments | 50/53 | €2,000 | €7,000 | +€5,000 | +250% |
| Cash at bank and in hand | 54/58 | €64,779 | €82,987 | +€18,209 | +28.1% |
| Deferred charges and accrued income | 490/1 | €8,445 | €4,829 | -€3,616 | -42.8% |
| Total equity and liabilities | 10/49 | €247,624 | €409,767 | +€162,143 | +65.5% |
| Equity | 10/15 | €158,267 | €55,172 | -€103,095 | -65.1% |
| Contributions | 10/11 | €3,000 | €3,000 | = | 0.0% |
| Reserves | 13 | €155,267 | €52,172 | -€103,095 | -66.4% |
| Tax-exempt reserves | 132 | €37,500 | - | -€37,500 | |
| Distributable reserves | 133 | €117,767 | €52,172 | -€65,595 | -55.7% |
| Provisions and deferred taxes | 16 | €12,500 | - | -€12,500 | |
| Deferred taxes | 168 | €12,500 | - | -€12,500 | |
| Amounts payable | 17/49 | €76,857 | €354,595 | +€277,738 | +361% |
| Amounts payable after more than one year | 17 | - | €48,935 | +€48,935 | |
| Financial debts | 170/4 | - | €48,935 | +€48,935 | |
| Amounts payable within one year | 42/48 | €76,857 | €305,661 | +€228,803 | +298% |
| Current portion of amounts payable after more than one year | 42 | - | €13,418 | +€13,418 | |
| Trade debts | 44 | €73,823 | €176,610 | +€102,787 | +139% |
| Suppliers | 440/4 | €73,823 | €176,610 | +€102,787 | +139% |
| Taxes, remuneration and social security | 45 | €3,035 | €37,205 | +€34,170 | +1,126% |
| Taxes | 450/3 | €3,035 | €37,205 | +€34,170 | +1,126% |
| Other amounts payable | 47/48 | - | €78,428 | +€78,428 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €5,575 | €7,672 | +€2,097 | +37.6% |
| Write-downs on stocks, contracts in progress and trade receivables: additions (reversals) | 631/4 | - | €10,285 | +€10,285 | |
| Other operating charges | 640/8 | €263 | €170 | -€93 | -35.4% |
| Non-recurring operating charges | 66A | - | €20,120 | +€20,120 | |
| Gross operating margin | 9900 | €40,638 | €57,811 | +€17,173 | +42.3% |
| Operating profit (loss) | 9901 | €34,801 | €19,564 | -€15,237 | -43.8% |
| Financial income | 75/76B | €1,846 | €1,972 | +€126 | +6.8% |
| Recurring financial income | 75 | €1,846 | €1,972 | +€126 | +6.8% |
| Financial charges | 65/66B | €1,918 | €3,267 | +€1,349 | +70.3% |
| Recurring financial charges | 65 | €1,918 | €3,257 | +€1,339 | +69.8% |
| Non-recurring financial charges | 66B | - | €10 | +€10 | |
| Profit (loss) for the period before taxes | 9903 | €34,729 | €18,269 | -€16,459 | -47.4% |
| Transfer from deferred taxes | 780 | - | €12,500 | +€12,500 | |
| Income taxes | 67/77 | €13,230 | €24,742 | +€11,512 | +87.0% |
| Profit (loss) for the period | 9904 | €21,499 | €6,028 | -€15,471 | -72.0% |
| Transfer from tax-exempt reserves | 789 | - | €37,500 | +€37,500 | |
| Profit (loss) for the period to be appropriated | 9905 | €21,499 | €43,528 | +€22,029 | +102% |
Source: filed annual accounts (NBB), financial years ended 30 June 2024 and 30 June 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 30 October 2026 via checked.be.