VIVA SUN: 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 SUN
Largest movements
- Tangible fixed assets -€23,970
down €23,970 (-50.0%), from €47,939 to €23,970
of which Plant, machinery and equipment: -€23,552
- Receivables within one year +€18,305
up €18,305 (+233%), from €7,866 to €26,171
- Cash +€4,026
up €4,026 (+5,924%), from €68 to €4,094
mainly Depreciation (+€23,970) and Accrued charges and deferred income (+€22,400)
- Accrued charges and deferred income +€22,400
new in 2025: €22,400
- Tax, wage and social debts -€21,033
down €21,033 (-42.9%), from €49,019 to €27,987
- Trade debts +€19,987
up €19,987 (+184%), from €10,886 to €30,872
- Other debts -€18,737
down €18,737 (-93.3%), from €20,090 to €1,353
- Debts after one year -€15,000
down €15,000 (-49.3%), from €30,444 to €15,444
- Turnover -€55,613
down €55,613 (-21.5%), from €258,712 to €203,099
- Gross operating margin -€37,230
down €37,230 (-33.7%), from €110,506 to €73,275
- Purchases and services -€18,383
down €18,383 (-12.4%), from €148,206 to €129,823
- Depreciation -€9,138
down €9,138 (-27.6%), from €33,108 to €23,970
- Staff costs -€8,376
down €8,376 (-19.5%), from €42,959 to €34,583
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 | €87,373 | €85,734 | -€1,639 | -1.9% |
| Fixed assets | 21/28 | €79,439 | €55,470 | -€23,970 | -30.2% |
| Intangible fixed assets | 21 | €31,500 | €31,500 | = | 0.0% |
| Tangible fixed assets | 22/27 | €47,939 | €23,970 | -€23,970 | -50.0% |
| Plant, machinery and equipment | 23 | €47,105 | €23,552 | -€23,552 | -50.0% |
| Furniture and vehicles | 24 | €835 | €417 | -€417 | -50.0% |
| Current assets | 29/58 | €7,934 | €30,264 | +€22,330 | +281% |
| Amounts receivable within one year | 40/41 | €7,866 | €26,171 | +€18,305 | +233% |
| Trade receivables | 40 | €7,866 | €26,171 | +€18,305 | +233% |
| Cash at bank and in hand | 54/58 | €68 | €4,094 | +€4,026 | +5,924% |
| Total equity and liabilities | 10/49 | €87,373 | €85,734 | -€1,639 | -1.9% |
| Equity | 10/15 | -€47,131 | -€41,143 | +€5,987 | +12.7% |
| Contributions | 10/11 | €1,550 | €1,550 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€48,681 | -€42,693 | +€5,987 | +12.3% |
| Amounts payable | 17/49 | €134,504 | €126,877 | -€7,627 | -5.7% |
| Amounts payable after more than one year | 17 | €30,444 | €15,444 | -€15,000 | -49.3% |
| Financial debts | 170/4 | €30,444 | €15,444 | -€15,000 | -49.3% |
| Amounts payable within one year | 42/48 | €104,060 | €89,034 | -€15,027 | -14.4% |
| Current portion of amounts payable after more than one year | 42 | €24,065 | €28,821 | +€4,756 | +19.8% |
| Trade debts | 44 | €10,886 | €30,872 | +€19,987 | +184% |
| Suppliers | 440/4 | €10,886 | €30,872 | +€19,987 | +184% |
| Taxes, remuneration and social security | 45 | €49,019 | €27,987 | -€21,033 | -42.9% |
| Taxes | 450/3 | €49,019 | €27,987 | -€21,033 | -42.9% |
| Other amounts payable | 47/48 | €20,090 | €1,353 | -€18,737 | -93.3% |
| Accrued charges and deferred income | 492/3 | - | €22,400 | +€22,400 | |
| Turnover | 70 | €258,712 | €203,099 | -€55,613 | -21.5% |
| Goods, raw materials, services and sundry goods | 60/61 | €148,206 | €129,823 | -€18,383 | -12.4% |
| Remuneration, social security and pensions | 62 | €42,959 | €34,583 | -€8,376 | -19.5% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €33,108 | €23,970 | -€9,138 | -27.6% |
| Other operating charges | 640/8 | €1,101 | €2,009 | +€908 | +82.4% |
| Non-recurring operating charges | 66A | €18,975 | €3,687 | -€15,287 | -80.6% |
| Gross operating margin | 9900 | €110,506 | €73,275 | -€37,230 | -33.7% |
| Operating profit (loss) | 9901 | €14,363 | €9,026 | -€5,337 | -37.2% |
| Financial income | 75/76B | €153 | €76 | -€78 | -50.6% |
| Recurring financial income | 75 | €153 | €76 | -€78 | -50.6% |
| Financial charges | 65/66B | €984 | €3,114 | +€2,130 | +216% |
| Recurring financial charges | 65 | €984 | €3,114 | +€2,130 | +216% |
| Profit (loss) for the period before taxes | 9903 | €13,532 | €5,987 | -€7,545 | -55.8% |
| Profit (loss) for the period | 9904 | €13,532 | €5,987 | -€7,545 | -55.8% |
| Profit (loss) for the period to be appropriated | 9905 | €13,532 | €5,987 | -€7,545 | -55.8% |
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 21 October 2026 via checked.be.