VIVA SOINS: 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 SOINS
Largest movements
- Receivables within one year +€23,726
up €23,726 (+190%), from €12,481 to €36,206
- Profit (loss) carried forward +€23,747
up €23,747 (+67.2%), from €35,343 to €59,090
- Trade debts +€8,972
up €8,972, from €0 to €8,972
- Tax, wage and social debts -€4,707
down €4,707 (-15.9%), from €29,616 to €24,909
- Debts after one year -€4,160
no longer reported in 2025 (was €4,160)
- Purchases and services +€19,640
up €19,640 (+22.6%), from €86,810 to €106,450
- Gross operating margin -€16,241
down €16,241 (-32.0%), from €50,688 to €34,447
- Taxes -€10,867
down €10,867 (-54.4%), from €19,976 to €9,109
- Turnover +€4,001
up €4,001 (+2.9%), from €137,498 to €141,499
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 | €106,359 | €129,991 | +€23,633 | +22.2% |
| Fixed assets | 21/28 | €93,751 | €93,030 | -€721 | -0.8% |
| Tangible fixed assets | 22/27 | €2,151 | €1,430 | -€721 | -33.5% |
| Furniture and vehicles | 24 | €947 | €596 | -€350 | -37.0% |
| Leasing and similar rights | 25 | €1,204 | €833 | -€370 | -30.8% |
| Financial fixed assets | 28 | €91,600 | €91,600 | = | 0.0% |
| Current assets | 29/58 | €12,608 | €36,962 | +€24,354 | +193% |
| Amounts receivable within one year | 40/41 | €12,481 | €36,206 | +€23,726 | +190% |
| Other amounts receivable | 41 | €12,481 | €36,206 | +€23,726 | +190% |
| Cash at bank and in hand | 54/58 | €127 | €755 | +€628 | +493% |
| Total equity and liabilities | 10/49 | €106,359 | €129,991 | +€23,633 | +22.2% |
| Equity | 10/15 | €68,203 | €91,950 | +€23,747 | +34.8% |
| Reserves | 13 | €32,860 | €32,860 | = | 0.0% |
| Tax-exempt reserves | 132 | €31,000 | €31,000 | = | 0.0% |
| Distributable reserves | 133 | €1,860 | €1,860 | = | 0.0% |
| Profit (loss) carried forward | 14 | €35,343 | €59,090 | +€23,747 | +67.2% |
| Amounts payable | 17/49 | €38,156 | €38,041 | -€114 | -0.3% |
| Amounts payable after more than one year | 17 | €4,160 | - | -€4,160 | |
| Financial debts | 170/4 | €4,160 | - | -€4,160 | |
| Amounts payable within one year | 42/48 | €33,995 | €38,041 | +€4,046 | +11.9% |
| Current portion of amounts payable after more than one year | 42 | €4,379 | €4,160 | -€219 | -5.0% |
| Trade debts | 44 | €0 | €8,972 | +€8,972 | |
| Suppliers | 440/4 | €0 | €8,972 | +€8,972 | |
| Taxes, remuneration and social security | 45 | €29,616 | €24,909 | -€4,707 | -15.9% |
| Taxes | 450/3 | €29,616 | €24,909 | -€4,707 | -15.9% |
| Other amounts payable | 47/48 | €0 | - | = | |
| Turnover | 70 | €137,498 | €141,499 | +€4,001 | +2.9% |
| Goods, raw materials, services and sundry goods | 60/61 | €86,810 | €106,450 | +€19,640 | +22.6% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €475 | €721 | +€246 | +51.8% |
| Other operating charges | 640/8 | €118 | €213 | +€95 | +80.4% |
| Gross operating margin | 9900 | €50,688 | €34,447 | -€16,241 | -32.0% |
| Operating profit (loss) | 9901 | €50,095 | €33,513 | -€16,582 | -33.1% |
| Financial income | 75/76B | €44 | €0 | -€44 | -100% |
| Recurring financial income | 75 | €44 | €0 | -€44 | -100% |
| Financial charges | 65/66B | €549 | €656 | +€107 | +19.6% |
| Recurring financial charges | 65 | €549 | €656 | +€107 | +19.6% |
| Profit (loss) for the period before taxes | 9903 | €49,590 | €32,857 | -€16,733 | -33.7% |
| Income taxes | 67/77 | €19,976 | €9,109 | -€10,867 | -54.4% |
| Profit (loss) for the period | 9904 | €29,614 | €23,747 | -€5,866 | -19.8% |
| Profit (loss) for the period to be appropriated | 9905 | €29,614 | €23,747 | -€5,866 | -19.8% |
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 14 October 2026 via checked.be.