VIVACTION: 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.
VIVACTION
Largest movements
- Cash -€53
down €53 (-5.0%), from €1,066 to €1,013
mainly Net result for the year (-€144)
- Profit (loss) carried forward -€144
down €144 (-0.3%), from -€43,377 to -€43,521
- Trade debts +€64
up €64 (+7.0%), from €915 to €978
- Other debts +€27
up €27 (+0.1%), from €20,429 to €20,455
- Gross operating margin +€189
up €189 (+74.8%), from -€253 to -€64
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 | €1,066 | €1,013 | -€53 | -5.0% |
| Current assets | 29/58 | €1,066 | €1,013 | -€53 | -5.0% |
| Cash at bank and in hand | 54/58 | €1,066 | €1,013 | -€53 | -5.0% |
| Total equity and liabilities | 10/49 | €1,066 | €1,013 | -€53 | -5.0% |
| Equity | 10/15 | -€20,277 | -€20,421 | -€144 | -0.7% |
| Contributions | 10/11 | €21,000 | €21,000 | = | 0.0% |
| Reserves | 13 | €2,100 | €2,100 | = | 0.0% |
| Non-distributable reserves | 130/1 | €2,100 | €2,100 | = | 0.0% |
| Reserves not available under the articles | 1311 | €2,100 | €2,100 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€43,377 | -€43,521 | -€144 | -0.3% |
| Amounts payable | 17/49 | €21,343 | €21,434 | +€91 | +0.4% |
| Amounts payable within one year | 42/48 | €21,343 | €21,434 | +€91 | +0.4% |
| Trade debts | 44 | €915 | €978 | +€64 | +7.0% |
| Suppliers | 440/4 | €915 | €978 | +€64 | +7.0% |
| Other amounts payable | 47/48 | €20,429 | €20,455 | +€27 | +0.1% |
| Gross operating margin | 9900 | -€253 | -€64 | +€189 | +74.8% |
| Operating profit (loss) | 9901 | -€253 | -€64 | +€189 | +74.8% |
| Financial charges | 65/66B | €80 | €80 | = | 0.0% |
| Recurring financial charges | 65 | €80 | €80 | = | 0.0% |
| Profit (loss) for the period before taxes | 9903 | -€333 | -€144 | +€189 | +56.8% |
| Profit (loss) for the period | 9904 | -€333 | -€144 | +€189 | +56.8% |
| Profit (loss) for the period to be appropriated | 9905 | -€333 | -€144 | +€189 | +56.8% |
Source: filed annual accounts (NBB), fiscal years ended 31 March 2024 and 31 March 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 1 October 2026 via checked.be.