ViVaAmSy: 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.
ViVaAmSy
Largest movements
- Tangible fixed assets -€49,507
down €49,507 (-17.6%), from €281,755 to €232,247
of which Land and buildings: -€46,370
- Stocks and contracts -€16,084
down €16,084 (-15.6%), from €103,086 to €87,003
- Debts after one year -€23,138
down €23,138 (-4.1%), from €563,309 to €540,171
- Tax, wage and social debts -€19,889
down €19,889 (-63.1%), from €31,533 to €11,644
of which Remuneration and social security: -€11,126
- Trade debts -€14,524
down €14,524 (-17.5%), from €83,033 to €68,508
- Profit (loss) carried forward +€12,257
up €12,257 (+3.6%), from -€342,821 to -€330,564
- Other debts -€6,027
down €6,027 (-29.7%), from €20,277 to €14,250
- Gross operating margin +€54,632
up €54,632 (+44.8%), from €122,018 to €176,651
- Staff costs -€21,753
down €21,753 (-18.0%), from €120,892 to €99,139
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 | €418,648 | €362,346 | -€56,303 | -13.4% |
| Fixed assets | 21/28 | €283,811 | €235,013 | -€48,798 | -17.2% |
| Intangible fixed assets | 21 | €1,632 | €1,026 | -€606 | -37.1% |
| Tangible fixed assets | 22/27 | €281,755 | €232,247 | -€49,507 | -17.6% |
| Land and buildings | 22 | €275,219 | €228,849 | -€46,370 | -16.8% |
| Plant, machinery and equipment | 23 | €6,536 | €3,398 | -€3,137 | -48.0% |
| Financial fixed assets | 28 | €424 | €1,739 | +€1,315 | +310% |
| Current assets | 29/58 | €134,838 | €127,333 | -€7,505 | -5.6% |
| Stocks and contracts in progress | 3 | €103,086 | €87,003 | -€16,084 | -15.6% |
| Stocks | 30/36 | €103,086 | €87,003 | -€16,084 | -15.6% |
| Amounts receivable within one year | 40/41 | €8,315 | €12,145 | +€3,830 | +46.1% |
| Trade receivables | 40 | €8,315 | €11,150 | +€2,835 | +34.1% |
| Other amounts receivable | 41 | - | €995 | +€995 | |
| Cash at bank and in hand | 54/58 | €20,486 | €23,737 | +€3,250 | +15.9% |
| Deferred charges and accrued income | 490/1 | €2,950 | €4,449 | +€1,499 | +50.8% |
| Total equity and liabilities | 10/49 | €418,648 | €362,346 | -€56,303 | -13.4% |
| Equity | 10/15 | -€324,221 | -€311,964 | +€12,257 | +3.8% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€342,821 | -€330,564 | +€12,257 | +3.6% |
| Amounts payable | 17/49 | €742,869 | €674,310 | -€68,559 | -9.2% |
| Amounts payable after more than one year | 17 | €563,309 | €540,171 | -€23,138 | -4.1% |
| Financial debts | 170/4 | €563,309 | €540,171 | -€23,138 | -4.1% |
| Amounts payable within one year | 42/48 | €175,229 | €129,678 | -€45,551 | -26.0% |
| Current portion of amounts payable after more than one year | 42 | €22,615 | €23,138 | +€523 | +2.3% |
| Financial debts | 43 | €17,772 | €12,138 | -€5,634 | -31.7% |
| Credit institutions | 430/8 | €17,772 | €12,138 | -€5,634 | -31.7% |
| Trade debts | 44 | €83,033 | €68,508 | -€14,524 | -17.5% |
| Suppliers | 440/4 | €83,033 | €68,508 | -€14,524 | -17.5% |
| Taxes, remuneration and social security | 45 | €31,533 | €11,644 | -€19,889 | -63.1% |
| Taxes | 450/3 | €9,600 | €836 | -€8,764 | -91.3% |
| Remuneration and social security | 454/9 | €21,933 | €10,807 | -€11,126 | -50.7% |
| Other amounts payable | 47/48 | €20,277 | €14,250 | -€6,027 | -29.7% |
| Accrued charges and deferred income | 492/3 | €4,331 | €4,461 | +€130 | +3.0% |
| Non-recurring operating income | 76A | - | €1,000 | +€1,000 | |
| Remuneration, social security and pensions | 62 | €120,892 | €99,139 | -€21,753 | -18.0% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €51,167 | €50,113 | -€1,054 | -2.1% |
| Other operating charges | 640/8 | €3,034 | €3,130 | +€96 | +3.2% |
| Gross operating margin | 9900 | €122,018 | €176,651 | +€54,632 | +44.8% |
| Operating profit (loss) | 9901 | -€53,075 | €24,269 | +€77,344 | |
| Financial income | 75/76B | €956 | - | -€956 | |
| Recurring financial income | 75 | €956 | - | -€956 | |
| Financial charges | 65/66B | €11,984 | €11,773 | -€211 | -1.8% |
| Recurring financial charges | 65 | €11,984 | €11,773 | -€211 | -1.8% |
| Profit (loss) for the period before taxes | 9903 | -€64,103 | €12,497 | +€76,600 | |
| Income taxes | 67/77 | €434 | €240 | -€194 | -44.6% |
| Profit (loss) for the period | 9904 | -€64,537 | €12,257 | +€76,794 | |
| Profit (loss) for the period to be appropriated | 9905 | -€64,537 | €12,257 | +€76,794 |
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 31 October 2026 via checked.be.