Vivadent: 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.
Vivadent
Largest movements
- Tangible fixed assets -€20,731
down €20,731 (-21.0%), from €98,786 to €78,055
of which Plant, machinery and equipment: -€14,459
- Cash -€19,800
down €19,800 (-20.0%), from €98,936 to €79,136
mainly Contributions, distributions and other (-€58,824) and Debts after one year (-€21,153)
- Receivables within one year +€6,394
up €6,394 (+255%), from €2,504 to €8,899
- Reserves -€44,106
down €44,106 (-47.8%), from €92,336 to €48,230
of which Distributable reserves: -€44,106
- Other debts +€33,819
up €33,819 (+144%), from €23,557 to €57,376
- Debts after one year -€21,153
down €21,153 (-45.0%), from €47,044 to €25,892
- Tax, wage and social debts -€3,708
down €3,708 (-60.4%), from €6,141 to €2,433
- Trade debts +€3,340
up €3,340 (+320%), from €1,044 to €4,384
- Gross operating margin -€31,645
down €31,645 (-43.5%), from €72,812 to €41,167
- Taxes -€8,894
down €8,894 (-71.2%), from €12,496 to €3,601
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 | €212,202 | €179,300 | -€32,903 | -15.5% |
| Fixed assets | 21/28 | €99,718 | €78,477 | -€21,242 | -21.3% |
| Intangible fixed assets | 21 | €933 | €421 | -€511 | -54.8% |
| Tangible fixed assets | 22/27 | €98,786 | €78,055 | -€20,731 | -21.0% |
| Plant, machinery and equipment | 23 | €90,904 | €76,445 | -€14,459 | -15.9% |
| Furniture and vehicles | 24 | €7,882 | €1,610 | -€6,272 | -79.6% |
| Current assets | 29/58 | €112,484 | €100,823 | -€11,661 | -10.4% |
| Stocks and contracts in progress | 3 | €10,000 | €10,000 | = | 0.0% |
| Stocks | 30/36 | €10,000 | €10,000 | = | 0.0% |
| Amounts receivable within one year | 40/41 | €2,504 | €8,899 | +€6,394 | +255% |
| Other amounts receivable | 41 | €2,504 | €8,899 | +€6,394 | +255% |
| Cash at bank and in hand | 54/58 | €98,936 | €79,136 | -€19,800 | -20.0% |
| Deferred charges and accrued income | 490/1 | €1,043 | €2,788 | +€1,745 | +167% |
| Total equity and liabilities | 10/49 | €212,202 | €179,300 | -€32,903 | -15.5% |
| Equity | 10/15 | €110,936 | €66,830 | -€44,106 | -39.8% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €92,336 | €48,230 | -€44,106 | -47.8% |
| Non-distributable reserves | 130/1 | €1,860 | €1,860 | = | 0.0% |
| Reserves not available under the articles | 1311 | €1,860 | €1,860 | = | 0.0% |
| Distributable reserves | 133 | €90,476 | €46,370 | -€44,106 | -48.7% |
| Amounts payable | 17/49 | €101,266 | €112,470 | +€11,204 | +11.1% |
| Amounts payable after more than one year | 17 | €47,044 | €25,892 | -€21,153 | -45.0% |
| Financial debts | 170/4 | €47,044 | €25,892 | -€21,153 | -45.0% |
| Amounts payable within one year | 42/48 | €51,639 | €85,346 | +€33,707 | +65.3% |
| Current portion of amounts payable after more than one year | 42 | €20,897 | €21,153 | +€255 | +1.2% |
| Trade debts | 44 | €1,044 | €4,384 | +€3,340 | +320% |
| Suppliers | 440/4 | €1,044 | €4,384 | +€3,340 | +320% |
| Taxes, remuneration and social security | 45 | €6,141 | €2,433 | -€3,708 | -60.4% |
| Taxes | 450/3 | €6,141 | €2,433 | -€3,708 | -60.4% |
| Other amounts payable | 47/48 | €23,557 | €57,376 | +€33,819 | +144% |
| Accrued charges and deferred income | 492/3 | €2,582 | €1,232 | -€1,350 | -52.3% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €21,245 | €21,242 | -€3 | 0.0% |
| Other operating charges | 640/8 | €824 | €767 | -€57 | -6.9% |
| Gross operating margin | 9900 | €72,812 | €41,167 | -€31,645 | -43.5% |
| Operating profit (loss) | 9901 | €50,743 | €19,158 | -€31,585 | -62.2% |
| Financial income | 75/76B | €561 | €3 | -€558 | -99.5% |
| Recurring financial income | 75 | €561 | €3 | -€558 | -99.5% |
| Financial charges | 65/66B | €1,180 | €842 | -€337 | -28.6% |
| Recurring financial charges | 65 | €1,180 | €842 | -€337 | -28.6% |
| Profit (loss) for the period before taxes | 9903 | €50,124 | €18,318 | -€31,806 | -63.5% |
| Income taxes | 67/77 | €12,496 | €3,601 | -€8,894 | -71.2% |
| Profit (loss) for the period | 9904 | €37,629 | €14,717 | -€22,912 | -60.9% |
| Profit (loss) for the period to be appropriated | 9905 | €37,629 | €14,717 | -€22,912 | -60.9% |
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 16 October 2026 via checked.be.