VIVALICE: 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.
VIVALICE
Largest movements
- Current investments +€130,000
new in 2024: €130,000
- Cash -€78,240
down €78,240 (-66.2%), from €118,265 to €40,025
mainly Current investments (-€130,000) and Contributions, distributions and other (-€70,588)
- Receivables within one year +€3,445
up €3,445 (+82.3%), from €4,186 to €7,631
of which Other amounts receivable: +€4,413
- Current portion of long-term debt +€61,500
new in 2024: €61,500
- Reserves -€9,604
down €9,604 (-13.1%), from €73,516 to €63,913
- Trade debts +€3,401
up €3,401 (+28.1%), from €12,104 to €15,505
- Depreciation -€13,237
down €13,237 (-78.7%), from €16,815 to €3,578
- Taxes +€7,927
up €7,927 (+53.7%), from €14,762 to €22,689
- Gross operating margin +€7,486
up €7,486 (+9.3%), from €80,216 to €87,702
- Financial income +€2,038
new in 2024: €2,038
From the 2023 result to the 2024 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.
Cash bridge derived
Derived from the 2023 and 2024 balance sheets and the 2024 result: not a filed cash-flow statement. It shows where the money came from and went.
Every line side by side
| Line | Code | 2023 | 2024 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €182,964 | €239,053 | +€56,089 | +30.7% |
| Fixed assets | 21/28 | €57,876 | €59,058 | +€1,182 | +2.0% |
| Tangible fixed assets | 22/27 | €43,176 | €44,358 | +€1,182 | +2.7% |
| Land and buildings | 22 | €31,582 | €30,109 | -€1,473 | -4.7% |
| Furniture and vehicles | 24 | €1,690 | €961 | -€729 | -43.2% |
| Other tangible fixed assets | 26 | €9,904 | €13,288 | +€3,384 | +34.2% |
| Financial fixed assets | 28 | €14,700 | €14,700 | = | 0.0% |
| Current assets | 29/58 | €125,088 | €179,995 | +€54,907 | +43.9% |
| Amounts receivable within one year | 40/41 | €4,186 | €7,631 | +€3,445 | +82.3% |
| Trade receivables | 40 | €968 | - | -€968 | |
| Other amounts receivable | 41 | €3,218 | €7,631 | +€4,413 | +137.1% |
| Current investments | 50/53 | - | €130,000 | +€130,000 | |
| Cash at bank and in hand | 54/58 | €118,265 | €40,025 | -€78,240 | -66.2% |
| Deferred charges and accrued income | 490/1 | €2,637 | €2,339 | -€298 | -11.3% |
| Total equity and liabilities | 10/49 | €182,964 | €239,053 | +€56,089 | +30.7% |
| Equity | 10/15 | €78,516 | €68,913 | -€9,604 | -12.2% |
| Contributions | 10/11 | €5,000 | €5,000 | = | 0.0% |
| Reserves | 13 | €73,516 | €63,913 | -€9,604 | -13.1% |
| Distributable reserves | 133 | €73,516 | €63,913 | -€9,604 | -13.1% |
| Amounts payable | 17/49 | €104,448 | €170,140 | +€65,692 | +62.9% |
| Amounts payable within one year | 42/48 | €99,799 | €164,258 | +€64,459 | +64.6% |
| Current portion of amounts payable after more than one year | 42 | - | €61,500 | +€61,500 | |
| Financial debts | 43 | €1,494 | €2,225 | +€731 | +48.9% |
| Credit institutions | 430/8 | €1,494 | €2,225 | +€731 | +48.9% |
| Trade debts | 44 | €12,104 | €15,505 | +€3,401 | +28.1% |
| Suppliers | 440/4 | €12,104 | €15,505 | +€3,401 | +28.1% |
| Taxes, remuneration and social security | 45 | €5,856 | €6,129 | +€273 | +4.7% |
| Taxes | 450/3 | €5,856 | €6,129 | +€273 | +4.7% |
| Other amounts payable | 47/48 | €80,344 | €78,899 | -€1,445 | -1.8% |
| Accrued charges and deferred income | 492/3 | €4,649 | €5,882 | +€1,233 | +26.5% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €16,815 | €3,578 | -€13,237 | -78.7% |
| Other operating charges | 640/8 | €1,494 | €1,156 | -€338 | -22.6% |
| Gross operating margin | 9900 | €80,216 | €87,702 | +€7,486 | +9.3% |
| Operating profit (loss) | 9901 | €61,907 | €82,968 | +€21,061 | +34.0% |
| Financial income | 75/76B | - | €2,038 | +€2,038 | |
| Recurring financial income | 75 | - | €2,038 | +€2,038 | |
| Financial charges | 65/66B | €1,571 | €1,333 | -€238 | -15.1% |
| Recurring financial charges | 65 | €1,571 | €1,333 | -€238 | -15.1% |
| Profit (loss) for the period before taxes | 9903 | €60,336 | €83,673 | +€23,337 | +38.7% |
| Income taxes | 67/77 | €14,762 | €22,689 | +€7,927 | +53.7% |
| Profit (loss) for the period | 9904 | €45,575 | €60,985 | +€15,410 | +33.8% |
| Profit (loss) for the period to be appropriated | 9905 | €45,575 | €60,985 | +€15,410 | +33.8% |
Source: filed annual accounts (NBB), fiscal years ended 31 December 2023 and 31 December 2024. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 5 October 2026 via checked.be.