VIVALIA: what changed
What changed
VIVALIA
NACE 86.109, Human health activities
filed annual accounts (NBB)
Net result for the year
€7.6m
2024 · €15.1m-€7.5m
Equity
€205.6m
2024 · €197.8m+€7.8m
Cash
€24.4m
2024 · €53.0m-€28.6m
Balance sheet total
€507.8m
2024 · €494.8m+€13.0m
Largest movements
Assets
- Cash -€28.6m
down €28.6m (-53.9%), from €53.0m to €24.4m
mainly Investment in fixed assets (net) (-€31.4m) and Current investments (-€23.3m)
- Current investments +€23.3m
up €23.3m (+5,194%), from €448,597 to €23.7m
- Tangible fixed assets +€9.3m
up €9.3m (+3.5%), from €261.7m to €271.0m
of which Land and buildings: +€7.1m
- Receivables within one year +€6.0m
up €6.0m (+4.1%), from €146.5m to €152.5m
of which Trade receivables: +€7.8m
Equity and liabilities
- Other debts +€16.0m
up €16.0m (+48.0%), from €33.4m to €49.5m
- Provisions -€9.5m
down €9.5m (-30.3%), from €31.4m to €21.9m
- Profit (loss) carried forward +€9.3m
up €9.3m (+22.3%), from €41.5m to €50.8m
- Debts after one year -€6.3m
down €6.3m (-8.6%), from €72.7m to €66.4m
of which Financial debts: -€6.3m
- Tax, wage and social debts +€5.7m
up €5.7m (+21.3%), from €26.8m to €32.5m
of which Remuneration and social security: +€4.8m
Income statement
- Staff costs +€19.9m
up €19.9m (+8.3%), from €240.4m to €260.3m
- Turnover +€13.7m
up €13.7m (+3.0%), from €459.5m to €473.1m
- Other operating income +€8.0m
up €8.0m (+23.2%), from €34.6m to €42.6m
- Services and other goods +€7.3m
up €7.3m (+6.5%), from €113.3m to €120.6m
Change in the result, 2024 to 2025
For each income-statement line you see the change as its effect on the result. Higher costs lower the result, higher income raises it.
Result 2024
€15.1m
Turnover
+€13.7m
Other operating income
+€8.0m
Goods and materials
-€2.2m
Services and other goods
-€7.3m
Staff costs
-€19.9m
Depreciation
-€998,406
Write-downs
-€214,798
Provisions
+€4.3m
Other operating charges
-€1.0m
Other operating items
-€1.9m
Financial income
-€481,938
Financial charges
+€407,183
Result 2025
€7.6m
raises the resultlowers the resultnot broken down further in the accounts
Derived cash bridge
The bridge is derived from the 2024 and 2025 balance sheets and the 2025 result. There is no filed cash-flow statement. You see where the money came from and where it went.
From operations
+€32.2m
Investment
-€54.7m
Financing
-€6.1m
Cash 2024
€53.0m
From operations (derived)
+€32.2m
Net result for the year
+€7.6m
Depreciation
+€22.6m
Receivables after one year
+€702,158
Stocks and contracts
+€223,848
Receivables within one year
-€6.0m
Deferred charges and accrued income
-€4.4m
Provisions
-€9.5m
Trade debts
+€837,453
Tax, wage and social debts
+€5.7m
Advances received
-€171,793
Other debts
+€16.0m
Accrued charges and deferred income
-€1.4m
Investment (derived)
-€54.7m
Investment in fixed assets (net)
-€31.4m
Current investments
-€23.3m
Financing
-€6.1m
Debts after one year
-€6.3m
Current portion of long-term debt
-€102,895
Short-term financial debts
+€33,392
Contributions, distributions and other
+€254,930
Cash 2025
€24.4m
brings cash intakes cash out
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €494,801,237 | €507,799,903 | +€13.0m | +2.6% |
| Formation expenses | 20 | €742,506 | €596,104 | -€146,402 | -19.7% |
| Fixed assets | 21/28 | €264,375,802 | €273,258,354 | +€8.9m | +3.4% |
| Intangible fixed assets | 21 | €1,924,953 | €1,512,202 | -€412,751 | -21.4% |
| Tangible fixed assets | 22/27 | €261,700,781 | €270,990,844 | +€9.3m | +3.5% |
| Land and buildings | 22 | €196,905,976 | €204,004,335 | +€7.1m | +3.6% |
| Plant, machinery and equipment | 23 | €24,086,028 | €27,844,099 | +€3.8m | +15.6% |
| Furniture and vehicles | 24 | €18,986,297 | €21,595,606 | +€2.6m | +13.7% |
| Leasing and similar rights | 25 | €0 | - | = | |
| Assets under construction and advance payments | 27 | €21,722,480 | €17,546,805 | -€4.2m | -19.2% |
| Financial fixed assets | 28 | €750,068 | €755,308 | +€5,240 | +0.7% |
| Other financial fixed assets | 284/8 | €750,068 | €755,308 | +€5,240 | +0.7% |
| Shares | 284 | €731,275 | €731,275 | = | 0.0% |
| Amounts receivable and cash guarantees | 285/8 | €18,793 | €24,033 | +€5,240 | +27.9% |
| Current assets | 29/58 | €229,682,928 | €233,945,445 | +€4.3m | +1.9% |
| Amounts receivable after more than one year | 29 | €9,719,172 | €9,017,014 | -€702,158 | -7.2% |
| Other amounts receivable | 291 | €9,719,172 | €9,017,014 | -€702,158 | -7.2% |
| Stocks and contracts in progress | 3 | €14,219,293 | €13,995,445 | -€223,848 | -1.6% |
| Stocks | 30/36 | €14,219,293 | €13,995,445 | -€223,848 | -1.6% |
| Raw materials and consumables | 30/31 | €14,219,293 | €13,995,445 | -€223,848 | -1.6% |
| Amounts receivable within one year | 40/41 | €146,484,068 | €152,516,840 | +€6.0m | +4.1% |
| Trade receivables | 40 | €130,234,198 | €138,014,901 | +€7.8m | +6.0% |
| Other amounts receivable | 41 | €16,249,870 | €14,501,940 | -€1.7m | -10.8% |
| Current investments | 50/53 | €448,597 | €23,748,597 | +€23.3m | +5,194% |
| Other investments | 51/53 | €448,597 | €23,748,597 | +€23.3m | +5,194% |
| Cash at bank and in hand | 54/58 | €52,966,554 | €24,412,000 | -€28.6m | -53.9% |
| Deferred charges and accrued income | 490/1 | €5,845,246 | €10,255,549 | +€4.4m | +75.5% |
| Total equity and liabilities | 10/49 | €494,801,237 | €507,799,903 | +€13.0m | +2.6% |
| Equity | 10/15 | €197,786,837 | €205,609,886 | +€7.8m | +4.0% |
| Contributions | 10/11 | €53,859,350 | €53,859,350 | = | 0.0% |
| Revaluation surpluses | 12 | €0 | - | = | |
| Reserves | 13 | €67,127,981 | €67,434,781 | +€306,800 | +0.5% |
| Non-distributable reserves | 130/1 | €15,606,129 | €15,275,817 | -€330,312 | -2.1% |
| Reserves not available under the articles | 1311 | €1,231,882 | €1,231,882 | = | 0.0% |
| Other | 1319 | €14,374,247 | €14,043,935 | -€330,312 | -2.3% |
| Distributable reserves | 133 | €51,521,852 | €52,158,964 | +€637,112 | +1.2% |
| Profit (loss) carried forward | 14 | €41,543,086 | €50,818,272 | +€9.3m | +22.3% |
| Investment grants | 15 | €35,256,420 | €33,497,483 | -€1.8m | -5.0% |
| Provisions and deferred taxes | 16 | €31,381,384 | €21,867,376 | -€9.5m | -30.3% |
| Provisions for liabilities and charges | 160/5 | €31,381,384 | €21,867,376 | -€9.5m | -30.3% |
| Pensions and similar obligations | 160 | €3,230,771 | €2,858,438 | -€372,334 | -11.5% |
| Other liabilities and charges | 164/5 | €28,150,613 | €19,008,938 | -€9.1m | -32.5% |
| Amounts payable | 17/49 | €265,633,016 | €280,322,642 | +€14.7m | +5.5% |
| Amounts payable after more than one year | 17 | €72,676,112 | €66,411,816 | -€6.3m | -8.6% |
| Financial debts | 170/4 | €72,006,033 | €65,741,737 | -€6.3m | -8.7% |
| Subordinated loans | 170 | €2,415,349 | €2,625,860 | +€210,511 | +8.7% |
| Credit institutions | 173 | €69,590,684 | €63,115,877 | -€6.5m | -9.3% |
| Other amounts payable | 178/9 | €670,079 | €670,079 | = | 0.0% |
| Amounts payable within one year | 42/48 | €189,287,297 | €211,641,107 | +€22.4m | +11.8% |
| Current portion of amounts payable after more than one year | 42 | €6,836,442 | €6,733,546 | -€102,895 | -1.5% |
| Financial debts | 43 | €1,579,733 | €1,613,126 | +€33,392 | +2.1% |
| Credit institutions | 430/8 | €1,579,733 | €1,613,126 | +€33,392 | +2.1% |
| Trade debts | 44 | €120,388,419 | €121,225,872 | +€837,453 | +0.7% |
| Suppliers | 440/4 | €120,388,419 | €121,225,872 | +€837,453 | +0.7% |
| Bills of exchange payable | 441 | €0 | €0 | = | |
| Advances received on contracts in progress | 46 | €230,552 | €58,759 | -€171,793 | -74.5% |
| Taxes, remuneration and social security | 45 | €26,810,708 | €32,527,731 | +€5.7m | +21.3% |
| Taxes | 450/3 | €4,574,862 | €5,521,854 | +€946,993 | +20.7% |
| Remuneration and social security | 454/9 | €22,235,846 | €27,005,877 | +€4.8m | +21.5% |
| Other amounts payable | 47/48 | €33,441,444 | €49,482,073 | +€16.0m | +48.0% |
| Accrued charges and deferred income | 492/3 | €3,669,607 | €2,269,720 | -€1.4m | -38.1% |
| Operating income | 70/76A | €515,727,773 | €530,955,021 | +€15.2m | +3.0% |
| Turnover | 70 | €459,453,322 | €473,139,578 | +€13.7m | +3.0% |
| Own construction capitalised | 72 | €149,993 | €82,510 | -€67,483 | -45.0% |
| Other operating income | 74 | €34,552,861 | €42,579,561 | +€8.0m | +23.2% |
| Non-recurring operating income | 76A | €21,571,597 | €15,153,373 | -€6.4m | -29.8% |
| Operating charges | 60/66A | €500,694,578 | €523,376,473 | +€22.7m | +4.5% |
| Goods for resale, raw materials and consumables | 60 | €116,646,806 | €118,850,890 | +€2.2m | +1.9% |
| Purchases | 600/8 | €117,290,841 | €118,667,064 | +€1.4m | +1.2% |
| Change in stocks: decrease (increase) | 609 | -€644,035 | €183,825 | +€827,860 | |
| Services and other goods | 61 | €113,257,285 | €120,565,659 | +€7.3m | +6.5% |
| Remuneration, social security and pensions | 62 | €240,437,305 | €260,291,596 | +€19.9m | +8.3% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €21,637,569 | €22,635,974 | +€998,406 | +4.6% |
| Write-downs on stocks, contracts in progress and trade receivables: additions (reversals) | 631/4 | -€790,572 | -€575,774 | +€214,798 | +27.2% |
| Provisions for liabilities and charges: additions (uses and reversals) | 635/8 | -€5,178,888 | -€9,514,008 | -€4.3m | -83.7% |
| Other operating charges | 640/8 | €5,040,296 | €6,079,971 | +€1.0m | +20.6% |
| Non-recurring operating charges | 66A | €9,644,777 | €5,042,165 | -€4.6m | -47.7% |
| Operating profit (loss) | 9901 | €15,033,196 | €7,578,548 | -€7.5m | -49.6% |
| Financial income | 75/76B | €3,150,388 | €2,668,450 | -€481,938 | -15.3% |
| Recurring financial income | 75 | €3,149,525 | €2,667,948 | -€481,576 | -15.3% |
| Income from financial fixed assets | 750 | €46,223 | €24,409 | -€21,814 | -47.2% |
| Other financial income | 752/9 | €3,103,302 | €2,643,540 | -€459,762 | -14.8% |
| Non-recurring financial income | 76B | €863 | €501 | -€362 | -41.9% |
| Financial charges | 65/66B | €3,086,062 | €2,678,878 | -€407,183 | -13.2% |
| Recurring financial charges | 65 | €2,986,534 | €2,678,438 | -€308,097 | -10.3% |
| Debt charges | 650 | €2,877,601 | €2,620,535 | -€257,066 | -8.9% |
| Other financial charges | 652/9 | €108,933 | €57,903 | -€51,031 | -46.8% |
| Non-recurring financial charges | 66B | €99,527 | €441 | -€99,086 | -99.6% |
| Profit (loss) for the period before taxes | 9903 | €15,097,522 | €7,568,119 | -€7.5m | -49.9% |
| Profit (loss) for the period | 9904 | €15,097,522 | €7,568,119 | -€7.5m | -49.9% |
| Profit (loss) for the period to be appropriated | 9905 | €15,097,522 | €7,568,119 | -€7.5m | -49.9% |
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Calculation and sources
Source: filed annual accounts (NBB), financial years ended 31 December 2024 and 31 December 2025. Green is a favourable move for that line, red an unfavourable one. Prepared on 7 November 2026 via checked.be.