VIVALANGUES: 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.
VIVALANGUES
Largest movements
- Stocks and contracts +€13,181
up €13,181 (+13.7%), from €96,564 to €109,745
- Cash -€4,985
down €4,985 (-28.4%), from €17,528 to €12,543
mainly Trade debts (-€32,126) and Stocks and contracts (-€13,181)
- Profit (loss) carried forward +€34,387
up €34,387, from -€17,729 to €16,658
- Trade debts -€32,126
down €32,126 (-91.6%), from €35,078 to €2,952
- Tax, wage and social debts +€7,552
up €7,552 (+80.9%), from €9,333 to €16,885
of which Taxes: +€6,746
- Gross operating margin +€34,370
up €34,370 (+138%), from €24,820 to €59,190
- Staff costs -€2,961
down €2,961 (-12.1%), from €24,512 to €21,551
- Taxes +€669
new in 2025: €669
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 | €115,968 | €125,033 | +€9,065 | +7.8% |
| Fixed assets | 21/28 | €363 | €363 | = | 0.0% |
| Financial fixed assets | 28 | €363 | €363 | = | 0.0% |
| Current assets | 29/58 | €115,605 | €124,670 | +€9,065 | +7.8% |
| Stocks and contracts in progress | 3 | €96,564 | €109,745 | +€13,181 | +13.7% |
| Stocks | 30/36 | €96,564 | €109,745 | +€13,181 | +13.7% |
| Amounts receivable within one year | 40/41 | €1,513 | €2,382 | +€869 | +57.4% |
| Trade receivables | 40 | €1,513 | €2,382 | +€869 | +57.4% |
| Cash at bank and in hand | 54/58 | €17,528 | €12,543 | -€4,985 | -28.4% |
| Total equity and liabilities | 10/49 | €115,968 | €125,033 | +€9,065 | +7.8% |
| Equity | 10/15 | -€5,329 | €29,058 | +€34,387 | |
| Contributions | 10/11 | €12,400 | €12,400 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€17,729 | €16,658 | +€34,387 | |
| Amounts payable | 17/49 | €121,297 | €95,975 | -€25,322 | -20.9% |
| Amounts payable within one year | 42/48 | €106,717 | €80,691 | -€26,026 | -24.4% |
| Trade debts | 44 | €35,078 | €2,952 | -€32,126 | -91.6% |
| Suppliers | 440/4 | €35,078 | €2,952 | -€32,126 | -91.6% |
| Advances received on contracts in progress | 46 | €1,150 | - | -€1,150 | |
| Taxes, remuneration and social security | 45 | €9,333 | €16,885 | +€7,552 | +80.9% |
| Taxes | 450/3 | €2,819 | €9,565 | +€6,746 | +239% |
| Remuneration and social security | 454/9 | €6,514 | €7,320 | +€806 | +12.4% |
| Other amounts payable | 47/48 | €61,156 | €60,854 | -€302 | -0.5% |
| Accrued charges and deferred income | 492/3 | €14,580 | €15,284 | +€704 | +4.8% |
| Remuneration, social security and pensions | 62 | €24,512 | €21,551 | -€2,961 | -12.1% |
| Other operating charges | 640/8 | €2,305 | €2,197 | -€108 | -4.7% |
| Non-recurring operating charges | 66A | - | €27 | +€27 | |
| Gross operating margin | 9900 | €24,820 | €59,190 | +€34,370 | +138% |
| Operating profit (loss) | 9901 | -€1,997 | €35,415 | +€37,412 | |
| Financial income | 75/76B | €88 | €104 | +€16 | +18.2% |
| Recurring financial income | 75 | €88 | €104 | +€16 | +18.2% |
| Financial charges | 65/66B | €163 | €463 | +€300 | +184% |
| Recurring financial charges | 65 | €163 | €463 | +€300 | +184% |
| Profit (loss) for the period before taxes | 9903 | -€2,072 | €35,056 | +€37,128 | |
| Income taxes | 67/77 | - | €669 | +€669 | |
| Profit (loss) for the period | 9904 | -€2,072 | €34,387 | +€36,459 | |
| Profit (loss) for the period to be appropriated | 9905 | -€2,072 | €34,387 | +€36,459 |
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 20 October 2026 via checked.be.