VIVACCE: what changed
Two fiscal 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.
VIVACCE
Largest movements
- Receivables within one year +€1,340
up €1,340 (+20.8%), from €6,435 to €7,775
of which Trade receivables: +€1,275
- Tangible fixed assets -€566
down €566 (-7.3%), from €7,781 to €7,215
of which Land and buildings: -€373
- Deferred charges and accrued income -€424
no longer reported in 2025 (was €424)
- Cash -€373
down €373 (-96.9%), from €385 to €12
mainly Net result for the year (-€7,352) and Receivables within one year (-€1,340)
- Profit (loss) carried forward -€7,352
down €7,352 (-23.7%), from -€31,033 to -€38,386
- Trade debts +€4,811
up €4,811 (+145.9%), from €3,297 to €8,108
- Other debts +€2,212
up €2,212 (+9.4%), from €23,453 to €25,665
- Accrued charges and deferred income +€616
new in 2025: €616
- Tax, wage and social debts -€309
no longer reported in 2025 (was €309)
- Gross operating margin -€13,319
down €13,319, from €7,360 to -€5,959
- Other operating charges -€1,009
down €1,009 (-61.3%), from €1,646 to €638
- Financial charges -€280
down €280 (-59.6%), from €470 to €190
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.
Cash bridge derived
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 | €15,026 | €15,002 | -€23 | -0.2% |
| Fixed assets | 21/28 | €7,781 | €7,215 | -€566 | -7.3% |
| Tangible fixed assets | 22/27 | €7,781 | €7,215 | -€566 | -7.3% |
| Land and buildings | 22 | €6,907 | €6,534 | -€373 | -5.4% |
| Plant, machinery and equipment | 23 | €252 | €126 | -€126 | -50.0% |
| Other tangible fixed assets | 26 | €622 | €555 | -€68 | -10.8% |
| Current assets | 29/58 | €7,245 | €7,787 | +€543 | +7.5% |
| Amounts receivable within one year | 40/41 | €6,435 | €7,775 | +€1,340 | +20.8% |
| Trade receivables | 40 | €5,985 | €7,260 | +€1,275 | +21.3% |
| Other amounts receivable | 41 | €450 | €515 | +€65 | +14.5% |
| Cash at bank and in hand | 54/58 | €385 | €12 | -€373 | -96.9% |
| Deferred charges and accrued income | 490/1 | €424 | - | -€424 | |
| Total equity and liabilities | 10/49 | €15,026 | €15,002 | -€23 | -0.2% |
| Equity | 10/15 | -€12,033 | -€19,386 | -€7,352 | -61.1% |
| Contributions | 10/11 | €19,000 | €19,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€31,033 | -€38,386 | -€7,352 | -23.7% |
| Amounts payable | 17/49 | €27,059 | €34,388 | +€7,329 | +27.1% |
| Amounts payable within one year | 42/48 | €27,059 | €33,772 | +€6,713 | +24.8% |
| Trade debts | 44 | €3,297 | €8,108 | +€4,811 | +145.9% |
| Suppliers | 440/4 | €3,297 | €8,108 | +€4,811 | +145.9% |
| Taxes, remuneration and social security | 45 | €309 | - | -€309 | |
| Taxes | 450/3 | €309 | - | -€309 | |
| Other amounts payable | 47/48 | €23,453 | €25,665 | +€2,212 | +9.4% |
| Accrued charges and deferred income | 492/3 | - | €616 | +€616 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €551 | €566 | +€15 | +2.7% |
| Other operating charges | 640/8 | €1,646 | €638 | -€1,009 | -61.3% |
| Gross operating margin | 9900 | €7,360 | -€5,959 | -€13,319 | |
| Operating profit (loss) | 9901 | €5,163 | -€7,163 | -€12,325 | |
| Financial charges | 65/66B | €470 | €190 | -€280 | -59.6% |
| Recurring financial charges | 65 | €470 | €190 | -€280 | -59.6% |
| Profit (loss) for the period before taxes | 9903 | €4,693 | -€7,352 | -€12,046 | |
| Profit (loss) for the period | 9904 | €4,693 | -€7,352 | -€12,046 | |
| Profit (loss) for the period to be appropriated | 9905 | €4,693 | -€7,352 | -€12,046 |
Source: filed annual accounts (NBB), fiscal years ended 31 December 2024 and 31 December 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 4 October 2026 via checked.be.