VIVA PLANTS: what changed
VIVA PLANTS
Largest movements
- Receivables within one year -€17,585
down €17,585 (-20.7%), from €84,776 to €67,192
of which Trade receivables: -€19,985
- Tangible fixed assets -€9,722
down €9,722 (-7.8%), from €125,081 to €115,359
of which Plant, machinery and equipment: -€9,271
- Cash -€9,097
down €9,097 (-30.6%), from €29,726 to €20,630
mainly Debts after one year (-€24,140) and Trade debts (-€14,534)
- Stocks and contracts +€5,154
up €5,154 (+3.2%), from €160,125 to €165,279
- Debts after one year -€24,140
down €24,140 (-7.8%), from €311,301 to €287,161
- Trade debts -€14,534
down €14,534 (-24.3%), from €59,817 to €45,283
- Profit (loss) carried forward +€8,942
up €8,942 (+10.0%), from -€89,701 to -€80,759
- Financial income +€18,537
up €18,537, from €0 to €18,537
- Staff costs -€6,908
down €6,908 (-10.3%), from €66,867 to €59,959
- Financial charges -€2,513
down €2,513 (-34.3%), from €7,334 to €4,822
- Depreciation +€1,122
up €1,122 (+13.0%), from €8,600 to €9,722
Change in the result, 2024 to 2025
For each income-statement line you see the change as its effect on the result. Higher costs lower the result, higher income raises it.
Derived cash bridge
The bridge is derived from the 2024 and 2025 balance sheets and the 2025 result. There is no filed cash-flow statement. You see where the money came from and where it went.
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €401,336 | €369,671 | -€31,666 | -7.9% |
| Fixed assets | 21/28 | €125,081 | €115,359 | -€9,722 | -7.8% |
| Tangible fixed assets | 22/27 | €125,081 | €115,359 | -€9,722 | -7.8% |
| Land and buildings | 22 | €53,456 | €53,005 | -€451 | -0.8% |
| Plant, machinery and equipment | 23 | €71,625 | €62,354 | -€9,271 | -12.9% |
| Current assets | 29/58 | €276,255 | €254,312 | -€21,944 | -7.9% |
| Stocks and contracts in progress | 3 | €160,125 | €165,279 | +€5,154 | +3.2% |
| Stocks | 30/36 | €160,125 | €165,279 | +€5,154 | +3.2% |
| Amounts receivable within one year | 40/41 | €84,776 | €67,192 | -€17,585 | -20.7% |
| Trade receivables | 40 | €84,612 | €64,627 | -€19,985 | -23.6% |
| Other amounts receivable | 41 | €165 | €2,565 | +€2,401 | +1,459% |
| Cash at bank and in hand | 54/58 | €29,726 | €20,630 | -€9,097 | -30.6% |
| Deferred charges and accrued income | 490/1 | €1,628 | €1,211 | -€417 | -25.6% |
| Total equity and liabilities | 10/49 | €401,336 | €369,671 | -€31,666 | -7.9% |
| Equity | 10/15 | -€6,066 | €2,877 | +€8,942 | |
| Contributions | 10/11 | €76,032 | €76,032 | = | 0.0% |
| Reserves | 13 | €7,603 | €7,603 | = | 0.0% |
| Distributable reserves | 133 | €7,603 | €7,603 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€89,701 | -€80,759 | +€8,942 | +10.0% |
| Amounts payable | 17/49 | €407,402 | €366,794 | -€40,608 | -10.0% |
| Amounts payable after more than one year | 17 | €311,301 | €287,161 | -€24,140 | -7.8% |
| Financial debts | 170/4 | €311,301 | €287,161 | -€24,140 | -7.8% |
| Amounts payable within one year | 42/48 | €96,101 | €79,633 | -€16,468 | -17.1% |
| Current portion of amounts payable after more than one year | 42 | €24,495 | €24,140 | -€356 | -1.5% |
| Trade debts | 44 | €59,817 | €45,283 | -€14,534 | -24.3% |
| Suppliers | 440/4 | €59,817 | €45,283 | -€14,534 | -24.3% |
| Taxes, remuneration and social security | 45 | €11,788 | €10,020 | -€1,769 | -15.0% |
| Taxes | 450/3 | €4,200 | €4,248 | +€48 | +1.1% |
| Remuneration and social security | 454/9 | €7,588 | €5,772 | -€1,816 | -23.9% |
| Other amounts payable | 47/48 | - | €190 | +€190 | |
| Remuneration, social security and pensions | 62 | €66,867 | €59,959 | -€6,908 | -10.3% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €8,600 | €9,722 | +€1,122 | +13.0% |
| Other operating charges | 640/8 | €5,660 | €5,815 | +€155 | +2.7% |
| Gross operating margin | 9900 | €71,184 | €70,722 | -€462 | -0.6% |
| Operating profit (loss) | 9901 | -€9,943 | -€4,773 | +€5,170 | +52.0% |
| Financial income | 75/76B | €0 | €18,537 | +€18,537 | |
| Recurring financial income | 75 | €0 | €18,537 | +€18,537 | |
| Financial charges | 65/66B | €7,334 | €4,822 | -€2,513 | -34.3% |
| Recurring financial charges | 65 | €7,334 | €4,822 | -€2,513 | -34.3% |
| Profit (loss) for the period before taxes | 9903 | -€17,277 | €8,942 | +€26,219 | |
| Profit (loss) for the period | 9904 | -€17,277 | €8,942 | +€26,219 | |
| Profit (loss) for the period to be appropriated | 9905 | -€17,277 | €8,942 | +€26,219 |
Next steps
Calculation and sources
Source: filed annual accounts (NBB), financial years ended 31 December 2024 and 31 December 2025. Green is a favourable move for that line, red an unfavourable one. Prepared on 4 November 2026 via checked.be.