VIVALIRIS: 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.
VIVALIRIS
Largest movements
- Receivables within one year -€31,346
down €31,346 (-73.0%), from €42,957 to €11,611
of which Trade receivables: -€29,858
- Tangible fixed assets -€1,914
down €1,914 (-35.4%), from €5,403 to €3,489
- Cash -€1,457
down €1,457 (-13.5%), from €10,831 to €9,375
mainly Tax, wage and social debts (-€13,109) and Trade debts (-€12,303)
- Tax, wage and social debts -€13,109
down €13,109 (-64.0%), from €20,491 to €7,382
- Trade debts -€12,303
down €12,303 (-93.7%), from €13,136 to €833
- Profit (loss) carried forward -€4,949
down €4,949 (-959.3%), from -€516 to -€5,464
- Other debts -€4,357
down €4,357 (-71.6%), from €6,081 to €1,725
- Other operating charges +€17,918
up €17,918 (+32186.5%), from €56 to €17,974
- Gross operating margin +€13,679
up €13,679 (+329.4%), from €4,152 to €17,831
- Financial charges +€1,896
up €1,896 (+302.7%), from €626 to €2,523
- Depreciation +€772
up €772 (+67.6%), from €1,142 to €1,914
- Taxes +€646
new in 2025: €646
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.
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 | €59,192 | €24,475 | -€34,717 | -58.7% |
| Fixed assets | 21/28 | €5,403 | €3,489 | -€1,914 | -35.4% |
| Tangible fixed assets | 22/27 | €5,403 | €3,489 | -€1,914 | -35.4% |
| Furniture and vehicles | 24 | €5,403 | €3,489 | -€1,914 | -35.4% |
| Current assets | 29/58 | €53,788 | €20,985 | -€32,803 | -61.0% |
| Amounts receivable within one year | 40/41 | €42,957 | €11,611 | -€31,346 | -73.0% |
| Trade receivables | 40 | €30,819 | €961 | -€29,858 | -96.9% |
| Other amounts receivable | 41 | €12,138 | €10,650 | -€1,489 | -12.3% |
| Cash at bank and in hand | 54/58 | €10,831 | €9,375 | -€1,457 | -13.5% |
| Total equity and liabilities | 10/49 | €59,192 | €24,475 | -€34,717 | -58.7% |
| Equity | 10/15 | €19,484 | €14,536 | -€4,949 | -25.4% |
| Contributions | 10/11 | €5,000 | €5,000 | = | 0.0% |
| Reserves | 13 | €15,000 | €15,000 | = | 0.0% |
| Distributable reserves | 133 | €15,000 | €15,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€516 | -€5,464 | -€4,949 | -959.3% |
| Amounts payable | 17/49 | €39,708 | €9,939 | -€29,768 | -75.0% |
| Amounts payable within one year | 42/48 | €39,708 | €9,939 | -€29,768 | -75.0% |
| Trade debts | 44 | €13,136 | €833 | -€12,303 | -93.7% |
| Suppliers | 440/4 | €13,136 | €833 | -€12,303 | -93.7% |
| Taxes, remuneration and social security | 45 | €20,491 | €7,382 | -€13,109 | -64.0% |
| Taxes | 450/3 | €20,491 | €7,382 | -€13,109 | -64.0% |
| Other amounts payable | 47/48 | €6,081 | €1,725 | -€4,357 | -71.6% |
| Non-recurring operating income | 76A | €2,692 | - | -€2,692 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €1,142 | €1,914 | +€772 | +67.6% |
| Other operating charges | 640/8 | €56 | €17,974 | +€17,918 | +32186.5% |
| Non-recurring operating charges | 66A | €50 | €323 | +€273 | +546.8% |
| Gross operating margin | 9900 | €4,152 | €17,831 | +€13,679 | +329.4% |
| Operating profit (loss) | 9901 | €2,904 | -€2,380 | -€5,285 | |
| Financial income | 75/76B | - | €600 | +€600 | |
| Recurring financial income | 75 | - | €600 | +€600 | |
| Financial charges | 65/66B | €626 | €2,523 | +€1,896 | +302.7% |
| Recurring financial charges | 65 | €626 | €2,523 | +€1,896 | +302.7% |
| Profit (loss) for the period before taxes | 9903 | €2,278 | -€4,302 | -€6,580 | |
| Income taxes | 67/77 | - | €646 | +€646 | |
| Profit (loss) for the period | 9904 | €2,278 | -€4,949 | -€7,227 | |
| Profit (loss) for the period to be appropriated | 9905 | €2,278 | -€4,949 | -€7,227 |
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 11 October 2026 via checked.be.