VIVA VERDE: 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 VERDE
Largest movements
- Receivables within one year -€16,036
down €16,036 (-83.6%), from €19,185 to €3,149
of which Trade receivables: -€16,259
- Tangible fixed assets -€2,661
down €2,661 (-75.0%), from €3,545 to €885
of which Plant, machinery and equipment: -€2,148
- Stocks and contracts -€1,212
down €1,212 (-60.7%), from €1,995 to €784
- Advances received -€11,565
down €11,565 (-100%), from €11,565 to €0
- Other debts +€9,662
up €9,662 (+11.0%), from €87,925 to €97,587
- Trade debts -€8,833
down €8,833 (-94.2%), from €9,380 to €547
- Profit (loss) carried forward -€8,644
down €8,644 (-2.7%), from -€315,651 to -€324,295
- Tax, wage and social debts -€609
down €609 (-100%), from €609 to €0
- Gross operating margin -€3,479
down €3,479 (-176%), from -€1,974 to -€5,452
- Depreciation -€3,226
down €3,226 (-54.8%), from €5,886 to €2,661
- Financial charges -€295
down €295, from €282 to -€13
- Other operating charges -€288
down €288 (-34.6%), from €831 to €544
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 | €27,765 | €7,777 | -€19,988 | -72.0% |
| Fixed assets | 21/28 | €3,545 | €885 | -€2,661 | -75.0% |
| Tangible fixed assets | 22/27 | €3,545 | €885 | -€2,661 | -75.0% |
| Plant, machinery and equipment | 23 | €2,591 | €443 | -€2,148 | -82.9% |
| Furniture and vehicles | 24 | €954 | €442 | -€512 | -53.7% |
| Current assets | 29/58 | €24,219 | €6,892 | -€17,327 | -71.5% |
| Stocks and contracts in progress | 3 | €1,995 | €784 | -€1,212 | -60.7% |
| Stocks | 30/36 | €1,995 | €784 | -€1,212 | -60.7% |
| Amounts receivable within one year | 40/41 | €19,185 | €3,149 | -€16,036 | -83.6% |
| Trade receivables | 40 | €19,185 | €2,926 | -€16,259 | -84.7% |
| Other amounts receivable | 41 | - | €223 | +€223 | |
| Cash at bank and in hand | 54/58 | €3,039 | €2,924 | -€116 | -3.8% |
| Deferred charges and accrued income | 490/1 | - | €35 | +€35 | |
| Total equity and liabilities | 10/49 | €27,765 | €7,777 | -€19,988 | -72.0% |
| Equity | 10/15 | -€81,714 | -€90,357 | -€8,644 | -10.6% |
| Contributions | 10/11 | €188,604 | €188,604 | = | 0.0% |
| Reserves | 13 | €45,333 | €45,333 | = | 0.0% |
| Distributable reserves | 133 | €45,333 | €45,333 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€315,651 | -€324,295 | -€8,644 | -2.7% |
| Amounts payable | 17/49 | €109,478 | €98,134 | -€11,344 | -10.4% |
| Amounts payable within one year | 42/48 | €109,478 | €98,134 | -€11,344 | -10.4% |
| Trade debts | 44 | €9,380 | €547 | -€8,833 | -94.2% |
| Suppliers | 440/4 | €9,380 | €547 | -€8,833 | -94.2% |
| Advances received on contracts in progress | 46 | €11,565 | €0 | -€11,565 | -100% |
| Taxes, remuneration and social security | 45 | €609 | €0 | -€609 | -100% |
| Taxes | 450/3 | €609 | €0 | -€609 | -100% |
| Other amounts payable | 47/48 | €87,925 | €97,587 | +€9,662 | +11.0% |
| Accrued charges and deferred income | 492/3 | €0 | - | = | |
| Non-recurring operating income | 76A | €5,279 | €0 | -€5,279 | -100% |
| Remuneration, social security and pensions | 62 | €0 | - | = | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €5,886 | €2,661 | -€3,226 | -54.8% |
| Other operating charges | 640/8 | €831 | €544 | -€288 | -34.6% |
| Gross operating margin | 9900 | -€1,974 | -€5,452 | -€3,479 | -176% |
| Operating profit (loss) | 9901 | -€8,691 | -€8,657 | +€34 | +0.4% |
| Financial income | 75/76B | €10 | €0 | -€10 | -100% |
| Recurring financial income | 75 | €10 | €0 | -€10 | -100% |
| Financial charges | 65/66B | €282 | -€13 | -€295 | |
| Recurring financial charges | 65 | €282 | -€13 | -€295 | |
| Profit (loss) for the period before taxes | 9903 | -€8,963 | -€8,644 | +€319 | +3.6% |
| Profit (loss) for the period | 9904 | -€8,963 | -€8,644 | +€319 | +3.6% |
| Profit (loss) for the period to be appropriated | 9905 | -€8,963 | -€8,644 | +€319 | +3.6% |
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 25 October 2026 via checked.be.