VIVA SPRL: 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 SPRL
Largest movements
- Receivables within one year +€70,480
up €70,480 (+97.3%), from €72,456 to €142,936
of which Other amounts receivable: +€101,025
- Cash +€10,356
up €10,356 (+118,221%), from €9 to €10,365
mainly Net result for the year (+€90,559) and Tax, wage and social debts (+€6,969)
- Reserves +€218,297
up €218,297 (+11,736%), from €1,860 to €220,157
of which Distributable reserves: +€218,297
- Profit (loss) carried forward -€127,738
no longer reported in 2025 (was €127,738)
- Short-term financial debts -€17,251
no longer reported in 2025 (was €17,251)
- Tax, wage and social debts +€6,969
up €6,969 (+10.3%), from €67,347 to €74,316
- Gross operating margin +€24,637
up €24,637 (+23.1%), from €106,658 to €131,296
- Taxes +€6,857
up €6,857 (+24.3%), from €28,230 to €35,087
- Financial charges -€1,728
down €1,728 (-30.4%), from €5,676 to €3,948
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 | €238,287 | €315,085 | +€76,797 | +32.2% |
| Fixed assets | 21/28 | €164,380 | €161,783 | -€2,597 | -1.6% |
| Tangible fixed assets | 22/27 | €17,682 | €15,086 | -€2,597 | -14.7% |
| Furniture and vehicles | 24 | €3,343 | €2,396 | -€947 | -28.3% |
| Other tangible fixed assets | 26 | €14,340 | €12,690 | -€1,650 | -11.5% |
| Financial fixed assets | 28 | €146,698 | €146,698 | = | 0.0% |
| Current assets | 29/58 | €73,907 | €153,301 | +€79,394 | +107% |
| Amounts receivable within one year | 40/41 | €72,456 | €142,936 | +€70,480 | +97.3% |
| Trade receivables | 40 | €35,328 | €4,783 | -€30,544 | -86.5% |
| Other amounts receivable | 41 | €37,129 | €138,153 | +€101,025 | +272% |
| Cash at bank and in hand | 54/58 | €9 | €10,365 | +€10,356 | +118,221% |
| Deferred charges and accrued income | 490/1 | €1,442 | - | -€1,442 | |
| Total equity and liabilities | 10/49 | €238,287 | €315,085 | +€76,797 | +32.2% |
| Equity | 10/15 | €148,198 | €238,757 | +€90,559 | +61.1% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €1,860 | €220,157 | +€218,297 | +11,736% |
| Non-distributable reserves | 130/1 | €1,860 | €1,860 | = | 0.0% |
| Reserves not available under the articles | 1311 | €1,860 | €1,860 | = | 0.0% |
| Distributable reserves | 133 | €0 | €218,297 | +€218,297 | |
| Profit (loss) carried forward | 14 | €127,738 | - | -€127,738 | |
| Amounts payable | 17/49 | €90,090 | €76,328 | -€13,762 | -15.3% |
| Amounts payable after more than one year | 17 | €0 | - | = | |
| Financial debts | 170/4 | €0 | - | = | |
| Amounts payable within one year | 42/48 | €90,090 | €76,328 | -€13,762 | -15.3% |
| Current portion of amounts payable after more than one year | 42 | €450 | - | -€450 | |
| Financial debts | 43 | €17,251 | - | -€17,251 | |
| Credit institutions | 430/8 | €17,251 | - | -€17,251 | |
| Trade debts | 44 | €5,042 | €2,012 | -€3,030 | -60.1% |
| Suppliers | 440/4 | €5,042 | €2,012 | -€3,030 | -60.1% |
| Taxes, remuneration and social security | 45 | €67,347 | €74,316 | +€6,969 | +10.3% |
| Taxes | 450/3 | €67,347 | €74,316 | +€6,969 | +10.3% |
| Other amounts payable | 47/48 | €0 | - | = | |
| Accrued charges and deferred income | 492/3 | €0 | - | = | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €3,513 | €3,670 | +€157 | +4.5% |
| Other operating charges | 640/8 | €1,334 | €1,715 | +€381 | +28.6% |
| Gross operating margin | 9900 | €106,658 | €131,296 | +€24,637 | +23.1% |
| Operating profit (loss) | 9901 | €101,811 | €125,910 | +€24,099 | +23.7% |
| Financial income | 75/76B | €3,118 | €3,684 | +€566 | +18.1% |
| Recurring financial income | 75 | €3,118 | €3,684 | +€566 | +18.1% |
| Financial charges | 65/66B | €5,676 | €3,948 | -€1,728 | -30.4% |
| Recurring financial charges | 65 | €5,676 | €3,948 | -€1,728 | -30.4% |
| Profit (loss) for the period before taxes | 9903 | €99,253 | €125,646 | +€26,393 | +26.6% |
| Income taxes | 67/77 | €28,230 | €35,087 | +€6,857 | +24.3% |
| Profit (loss) for the period | 9904 | €71,023 | €90,559 | +€19,536 | +27.5% |
| Profit (loss) for the period to be appropriated | 9905 | €71,023 | €90,559 | +€19,536 | +27.5% |
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 19 October 2026 via checked.be.