VIVALAB: 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.
VIVALAB
Largest movements
- Deferred charges and accrued income +€222,018
up €222,018 (+9.7%), from €2.3m to €2.5m
- Cash -€148,521
down €148,521 (-32.5%), from €457,224 to €308,703
mainly Deferred charges and accrued income (-€222,018) and Receivables within one year (-€26,493)
- Other debts +€124,007
up €124,007 (+5.0%), from €2.5m to €2.6m
- Gross operating margin -€10,603
down €10,603 (-5.6%), from €190,781 to €180,178
- Depreciation -€8,528
down €8,528 (-99.0%), from €8,614 to €86
- Staff costs +€5,090
up €5,090 (+3.0%), from €167,317 to €172,408
- Taxes -€4,456
down €4,456 (-40.0%), from €11,149 to €6,693
- Financial income +€2,496
up €2,496 (+4225.5%), from €59 to €2,555
of which Non-recurring financial income: +€2,500
From the 2024 result to the 2025 result
The net result is not in both sets of accounts; without it the difference cannot be explained line by line.
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 | €2,762,878 | €2,851,763 | +€88,885 | +3.2% |
| Fixed assets | 21/28 | €13,329 | €2,224 | -€11,105 | -83.3% |
| Tangible fixed assets | 22/27 | €11,105 | - | -€11,105 | |
| Furniture and vehicles | 24 | €11,105 | - | -€11,105 | |
| Financial fixed assets | 28 | €2,224 | €2,224 | = | 0.0% |
| Current assets | 29/58 | €2,749,549 | €2,849,539 | +€99,990 | +3.6% |
| Amounts receivable within one year | 40/41 | €8,809 | €35,302 | +€26,493 | +300.7% |
| Trade receivables | 40 | - | €4,295 | +€4,295 | |
| Other amounts receivable | 41 | €8,809 | €31,007 | +€22,198 | +252.0% |
| Cash at bank and in hand | 54/58 | €457,224 | €308,703 | -€148,521 | -32.5% |
| Deferred charges and accrued income | 490/1 | €2,283,516 | €2,505,534 | +€222,018 | +9.7% |
| Total equity and liabilities | 10/49 | €2,762,878 | €2,851,763 | +€88,885 | +3.2% |
| Equity | 10/15 | €8,826 | €6,197 | -€2,628 | -29.8% |
| Contributions | 10/11 | €6,197 | €6,197 | = | 0.0% |
| Reserves | 13 | €2,902 | - | -€2,902 | |
| Distributable reserves | 133 | €2,902 | - | -€2,902 | |
| Profit (loss) carried forward | 14 | -€274 | - | +€274 | |
| Amounts payable | 17/49 | €2,754,052 | €2,845,566 | +€91,514 | +3.3% |
| Amounts payable after more than one year | 17 | €44,645 | €34,967 | -€9,678 | -21.7% |
| Financial debts | 170/4 | €44,645 | €34,967 | -€9,678 | -21.7% |
| Amounts payable within one year | 42/48 | €2,699,956 | €2,797,938 | +€97,981 | +3.6% |
| Current portion of amounts payable after more than one year | 42 | €9,326 | €9,678 | +€351 | +3.8% |
| Trade debts | 44 | €162,742 | €159,448 | -€3,294 | -2.0% |
| Suppliers | 440/4 | €162,742 | €159,448 | -€3,294 | -2.0% |
| Taxes, remuneration and social security | 45 | €38,002 | €14,919 | -€23,083 | -60.7% |
| Taxes | 450/3 | €5,135 | €871 | -€4,265 | -83.0% |
| Remuneration and social security | 454/9 | €32,866 | €14,048 | -€18,818 | -57.3% |
| Other amounts payable | 47/48 | €2,489,886 | €2,613,893 | +€124,007 | +5.0% |
| Accrued charges and deferred income | 492/3 | €9,451 | €12,661 | +€3,210 | +34.0% |
| Remuneration, social security and pensions | 62 | €167,317 | €172,408 | +€5,090 | +3.0% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €8,614 | €86 | -€8,528 | -99.0% |
| Other operating charges | 640/8 | €1,317 | €770 | -€546 | -41.5% |
| Gross operating margin | 9900 | €190,781 | €180,178 | -€10,603 | -5.6% |
| Operating profit (loss) | 9901 | €13,533 | €6,914 | -€6,619 | -48.9% |
| Financial income | 75/76B | €59 | €2,555 | +€2,496 | +4225.5% |
| Recurring financial income | 75 | €59 | €55 | -€4 | -7.5% |
| Non-recurring financial income | 76B | - | €2,500 | +€2,500 | |
| Financial charges | 65/66B | €2,443 | €2,501 | +€58 | +2.4% |
| Recurring financial charges | 65 | €2,443 | €2,501 | +€58 | +2.4% |
| Profit (loss) for the period before taxes | 9903 | €11,149 | €6,967 | -€4,182 | -37.5% |
| Income taxes | 67/77 | €11,149 | €6,693 | -€4,456 | -40.0% |
| Profit (loss) for the period | 9904 | - | €274 | +€274 | |
| Profit (loss) for the period to be appropriated | 9905 | - | €274 | +€274 |
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 3 October 2026 via checked.be.