VIVAJADE: 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.
VIVAJADE
Largest movements
- Cash -€4,070
down €4,070 (-15.5%), from €26,196 to €22,126
mainly Net result for the year (-€4,072) and Receivables within one year (-€1,328)
- Receivables within one year +€1,328
up €1,328 (+26.8%), from €4,952 to €6,279
of which Other amounts receivable: +€1,898
- Tangible fixed assets -€727
down €727 (-31.0%), from €2,343 to €1,616
of which Furniture and vehicles: -€440
- Profit (loss) carried forward -€4,072
down €4,072 (-77.8%), from -€5,237 to -€9,309
- Trade debts +€405
up €405 (+53.8%), from €753 to €1,158
- Gross operating margin +€762
up €762 (+25.6%), from -€2,978 to -€2,216
- Financial income +€287
up €287 (+204%), from €141 to €428
- Depreciation -€67
down €67 (-8.4%), from €793 to €727
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 | €35,687 | €32,256 | -€3,430 | -9.6% |
| Fixed assets | 21/28 | €3,543 | €2,816 | -€727 | -20.5% |
| Tangible fixed assets | 22/27 | €2,343 | €1,616 | -€727 | -31.0% |
| Plant, machinery and equipment | 23 | €164 | €94 | -€69 | -42.4% |
| Furniture and vehicles | 24 | €1,302 | €861 | -€440 | -33.8% |
| Other tangible fixed assets | 26 | €878 | €661 | -€217 | -24.7% |
| Financial fixed assets | 28 | €1,200 | €1,200 | = | 0.0% |
| Current assets | 29/58 | €32,144 | €29,440 | -€2,704 | -8.4% |
| Amounts receivable within one year | 40/41 | €4,952 | €6,279 | +€1,328 | +26.8% |
| Trade receivables | 40 | €1,187 | €617 | -€570 | -48.0% |
| Other amounts receivable | 41 | €3,764 | €5,662 | +€1,898 | +50.4% |
| Cash at bank and in hand | 54/58 | €26,196 | €22,126 | -€4,070 | -15.5% |
| Deferred charges and accrued income | 490/1 | €995 | €1,035 | +€39 | +4.0% |
| Total equity and liabilities | 10/49 | €35,687 | €32,256 | -€3,430 | -9.6% |
| Equity | 10/15 | €33,361 | €29,289 | -€4,072 | -12.2% |
| Contributions | 10/11 | €14,260 | €14,260 | = | 0.0% |
| Reserves | 13 | €24,338 | €24,338 | = | 0.0% |
| Distributable reserves | 133 | €24,338 | €24,338 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€5,237 | -€9,309 | -€4,072 | -77.8% |
| Amounts payable | 17/49 | €2,326 | €2,967 | +€642 | +27.6% |
| Amounts payable within one year | 42/48 | €2,326 | €2,967 | +€642 | +27.6% |
| Trade debts | 44 | €753 | €1,158 | +€405 | +53.8% |
| Suppliers | 440/4 | €753 | €1,158 | +€405 | +53.8% |
| Taxes, remuneration and social security | 45 | €1,573 | €1,809 | +€237 | +15.0% |
| Taxes | 450/3 | €1,573 | €1,809 | +€237 | +15.0% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €793 | €727 | -€67 | -8.4% |
| Other operating charges | 640/8 | €1,042 | €1,054 | +€12 | +1.2% |
| Non-recurring operating charges | 66A | €53 | €0 | -€53 | -100% |
| Gross operating margin | 9900 | -€2,978 | -€2,216 | +€762 | +25.6% |
| Operating profit (loss) | 9901 | -€4,866 | -€3,996 | +€870 | +17.9% |
| Financial income | 75/76B | €141 | €428 | +€287 | +204% |
| Recurring financial income | 75 | €141 | €428 | +€287 | +204% |
| Financial charges | 65/66B | €96 | €105 | +€8 | +8.7% |
| Recurring financial charges | 65 | €96 | €105 | +€8 | +8.7% |
| Profit (loss) for the period before taxes | 9903 | -€4,822 | -€3,673 | +€1,149 | +23.8% |
| Income taxes | 67/77 | €415 | €399 | -€16 | -3.9% |
| Profit (loss) for the period | 9904 | -€5,237 | -€4,072 | +€1,165 | +22.2% |
| Profit (loss) for the period to be appropriated | 9905 | -€5,237 | -€4,072 | +€1,165 | +22.2% |
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 17 October 2026 via checked.be.