VIVA DIAMONDS: 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 DIAMONDS
Largest movements
- Receivables within one year -€610,081
down €610,081 (-45.9%), from €1.3m to €717,761
of which Trade receivables: -€628,027
- Trade debts -€637,918
down €637,918 (-88.3%), from €722,163 to €84,246
- Profit (loss) carried forward +€14,513
up €14,513 (+3.1%), from -€468,129 to -€453,616
- Write-downs -€523,994
no longer reported in 2025 (was €523,994)
- Gross operating margin -€518,347
down €518,347, from €503,937 to -€14,410
- Financial charges -€5,547
down €5,547 (-68.5%), from €8,100 to €2,553
- Taxes +€5,191
up €5,191 (+5,768%), from €90 to €5,281
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 | €1,366,836 | €745,555 | -€621,281 | -45.5% |
| Fixed assets | 21/28 | €5,285 | €1,448 | -€3,837 | -72.6% |
| Tangible fixed assets | 22/27 | €5,285 | €1,448 | -€3,837 | -72.6% |
| Furniture and vehicles | 24 | €1,276 | €0 | -€1,276 | -100.0% |
| Other tangible fixed assets | 26 | €4,009 | €1,448 | -€2,561 | -63.9% |
| Current assets | 29/58 | €1,361,551 | €744,107 | -€617,444 | -45.3% |
| Stocks and contracts in progress | 3 | €28,872 | €25,494 | -€3,378 | -11.7% |
| Stocks | 30/36 | €28,872 | €25,494 | -€3,378 | -11.7% |
| Amounts receivable within one year | 40/41 | €1,327,842 | €717,761 | -€610,081 | -45.9% |
| Trade receivables | 40 | €654,416 | €26,389 | -€628,027 | -96.0% |
| Other amounts receivable | 41 | €673,426 | €691,372 | +€17,946 | +2.7% |
| Cash at bank and in hand | 54/58 | €4,102 | €853 | -€3,249 | -79.2% |
| Deferred charges and accrued income | 490/1 | €735 | - | -€735 | |
| Total equity and liabilities | 10/49 | €1,366,836 | €745,555 | -€621,281 | -45.5% |
| Equity | 10/15 | €573,770 | €588,283 | +€14,513 | +2.5% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €1,023,299 | €1,023,299 | = | 0.0% |
| Distributable reserves | 133 | €1,023,299 | €1,023,299 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€468,129 | -€453,616 | +€14,513 | +3.1% |
| Amounts payable | 17/49 | €793,065 | €157,271 | -€635,794 | -80.2% |
| Amounts payable within one year | 42/48 | €792,955 | €153,876 | -€639,079 | -80.6% |
| Trade debts | 44 | €722,163 | €84,246 | -€637,918 | -88.3% |
| Suppliers | 440/4 | €722,163 | €84,246 | -€637,918 | -88.3% |
| Taxes, remuneration and social security | 45 | €6,442 | €5,280 | -€1,162 | -18.0% |
| Taxes | 450/3 | €309 | €5,280 | +€4,972 | +1,612% |
| Remuneration and social security | 454/9 | €6,133 | - | -€6,133 | |
| Other amounts payable | 47/48 | €64,350 | €64,350 | = | 0.0% |
| Accrued charges and deferred income | 492/3 | €111 | €3,396 | +€3,285 | +2,964% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €6,343 | €3,837 | -€2,507 | -39.5% |
| Write-downs on stocks, contracts in progress and trade receivables: additions (reversals) | 631/4 | €523,994 | - | -€523,994 | |
| Other operating charges | 640/8 | €638 | - | -€638 | |
| Gross operating margin | 9900 | €503,937 | -€14,410 | -€518,347 | |
| Operating profit (loss) | 9901 | -€27,038 | -€18,247 | +€8,791 | +32.5% |
| Financial income | 75/76B | €39,487 | €40,594 | +€1,107 | +2.8% |
| Recurring financial income | 75 | €39,487 | €40,594 | +€1,107 | +2.8% |
| Financial charges | 65/66B | €8,100 | €2,553 | -€5,547 | -68.5% |
| Recurring financial charges | 65 | €8,100 | €2,553 | -€5,547 | -68.5% |
| Profit (loss) for the period before taxes | 9903 | €4,349 | €19,794 | +€15,445 | +355% |
| Income taxes | 67/77 | €90 | €5,281 | +€5,191 | +5,768% |
| Profit (loss) for the period | 9904 | €4,259 | €14,513 | +€10,254 | +241% |
| Profit (loss) for the period to be appropriated | 9905 | €4,259 | €14,513 | +€10,254 | +241% |
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 26 October 2026 via checked.be.