VIVACO GRILL: 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.
VIVACO GRILL
Largest movements
- Cash +€46,655
up €46,655 (+449%), from €10,386 to €57,041
mainly Trade debts (+€56,547) and Receivables within one year (+€36,718)
- Receivables within one year -€36,718
down €36,718 (-44.1%), from €83,249 to €46,530
of which Trade receivables: -€22,579
- Stocks and contracts -€11,164
down €11,164 (-57.0%), from €19,580 to €8,416
- Trade debts +€56,547
up €56,547 (+181%), from €31,282 to €87,829
- Current portion of long-term debt -€27,492
down €27,492 (-75.8%), from €36,253 to €8,761
- Profit (loss) carried forward -€13,129
down €13,129 (-24.8%), from €52,989 to €39,860
- Debts after one year -€8,761
down €8,761 (-72.6%), from €12,060 to €3,299
- Tax, wage and social debts -€5,363
down €5,363 (-13.0%), from €41,269 to €35,906
of which Remuneration and social security: -€8,423
- Gross operating margin -€8,602
down €8,602 (-3.7%), from €231,995 to €223,393
- Financial charges +€2,817
up €2,817 (+30.2%), from €9,320 to €12,137
- Staff costs +€2,464
up €2,464 (+1.2%), from €204,645 to €207,110
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 | €188,280 | €186,114 | -€2,167 | -1.2% |
| Fixed assets | 21/28 | €75,066 | €74,127 | -€939 | -1.3% |
| Tangible fixed assets | 22/27 | €75,066 | €74,127 | -€939 | -1.3% |
| Plant, machinery and equipment | 23 | €6,436 | €2,737 | -€3,699 | -57.5% |
| Furniture and vehicles | 24 | €3,859 | €2,594 | -€1,265 | -32.8% |
| Other tangible fixed assets | 26 | €64,770 | €68,796 | +€4,026 | +6.2% |
| Current assets | 29/58 | €113,214 | €111,987 | -€1,228 | -1.1% |
| Stocks and contracts in progress | 3 | €19,580 | €8,416 | -€11,164 | -57.0% |
| Stocks | 30/36 | €19,580 | €8,416 | -€11,164 | -57.0% |
| Amounts receivable within one year | 40/41 | €83,249 | €46,530 | -€36,718 | -44.1% |
| Trade receivables | 40 | €22,682 | €103 | -€22,579 | -99.5% |
| Other amounts receivable | 41 | €60,567 | €46,427 | -€14,140 | -23.3% |
| Cash at bank and in hand | 54/58 | €10,386 | €57,041 | +€46,655 | +449% |
| Total equity and liabilities | 10/49 | €188,280 | €186,114 | -€2,167 | -1.2% |
| Equity | 10/15 | €63,809 | €49,894 | -€13,915 | -21.8% |
| Contributions | 10/11 | €7,000 | €8,860 | +€1,860 | +26.6% |
| Capital | 10 | €7,000 | - | -€7,000 | |
| Issued capital | 100 | €18,600 | - | -€18,600 | |
| Uncalled capital | 101 | €11,600 | - | -€11,600 | |
| Reserves | 13 | €3,820 | €1,174 | -€2,646 | -69.3% |
| Non-distributable reserves | 130/1 | €1,860 | - | -€1,860 | |
| Legal reserve | 130 | €1,860 | - | -€1,860 | |
| Tax-exempt reserves | 132 | €1,960 | €1,174 | -€786 | -40.1% |
| Profit (loss) carried forward | 14 | €52,989 | €39,860 | -€13,129 | -24.8% |
| Provisions and deferred taxes | 16 | €709 | €425 | -€284 | -40.1% |
| Deferred taxes | 168 | €709 | €425 | -€284 | -40.1% |
| Amounts payable | 17/49 | €123,762 | €135,795 | +€12,033 | +9.7% |
| Amounts payable after more than one year | 17 | €12,060 | €3,299 | -€8,761 | -72.6% |
| Financial debts | 170/4 | €12,060 | €3,299 | -€8,761 | -72.6% |
| Amounts payable within one year | 42/48 | €111,702 | €132,496 | +€20,793 | +18.6% |
| Current portion of amounts payable after more than one year | 42 | €36,253 | €8,761 | -€27,492 | -75.8% |
| Trade debts | 44 | €31,282 | €87,829 | +€56,547 | +181% |
| Suppliers | 440/4 | €31,282 | €87,829 | +€56,547 | +181% |
| Taxes, remuneration and social security | 45 | €41,269 | €35,906 | -€5,363 | -13.0% |
| Taxes | 450/3 | €13,198 | €16,258 | +€3,060 | +23.2% |
| Remuneration and social security | 454/9 | €28,071 | €19,648 | -€8,423 | -30.0% |
| Other amounts payable | 47/48 | €2,898 | - | -€2,898 | |
| Remuneration, social security and pensions | 62 | €204,645 | €207,110 | +€2,464 | +1.2% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €17,815 | €16,917 | -€899 | -5.0% |
| Other operating charges | 640/8 | €2,812 | €3,640 | +€828 | +29.5% |
| Non-recurring operating charges | 66A | €1,631 | - | -€1,631 | |
| Gross operating margin | 9900 | €231,995 | €223,393 | -€8,602 | -3.7% |
| Operating profit (loss) | 9901 | €5,091 | -€4,274 | -€9,365 | |
| Financial income | 75/76B | €3,465 | €2,715 | -€750 | -21.6% |
| Recurring financial income | 75 | €3,465 | €2,715 | -€750 | -21.6% |
| Financial charges | 65/66B | €9,320 | €12,137 | +€2,817 | +30.2% |
| Recurring financial charges | 65 | €9,320 | €12,137 | +€2,817 | +30.2% |
| Profit (loss) for the period before taxes | 9903 | -€764 | -€13,696 | -€12,932 | -1,693% |
| Transfer from deferred taxes | 780 | €409 | €284 | -€125 | -30.5% |
| Income taxes | 67/77 | €495 | €504 | +€9 | +1.8% |
| Profit (loss) for the period | 9904 | -€849 | -€13,915 | -€13,066 | -1,538% |
| Transfer from tax-exempt reserves | 789 | €1,130 | €786 | -€344 | -30.5% |
| Profit (loss) for the period to be appropriated | 9905 | €280 | -€13,129 | -€13,410 |
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 23 October 2026 via checked.be.