VIVALTO: 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.
VIVALTO
Largest movements
- Receivables within one year +€9,098
up €9,098 (+128%), from €7,112 to €16,211
of which Trade receivables: +€9,098
- Tangible fixed assets -€2,230
down €2,230 (-80.7%), from €2,762 to €532
- Cash +€1,036
up €1,036 (+130%), from €797 to €1,833
mainly Net result for the year (+€11,100) and Depreciation (+€2,230)
- Deferred charges and accrued income +€620
up €620 (+196%), from €316 to €936
- Profit (loss) carried forward +€11,100
up €11,100 (+15.1%), from -€73,650 to -€62,551
- Other debts -€2,589
down €2,589 (-3.5%), from €74,536 to €71,947
- Current portion of long-term debt -€854
no longer reported in 2025 (was €854)
- Trade debts +€713
up €713 (+54.9%), from €1,299 to €2,012
- Gross operating margin +€9,204
up €9,204 (+157%), from €5,853 to €15,058
- Depreciation -€4,831
down €4,831 (-68.4%), from €7,061 to €2,230
- Taxes +€308
up €308 (+82.1%), from €375 to €684
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 | €12,675 | €21,199 | +€8,524 | +67.2% |
| Fixed assets | 21/28 | €4,450 | €2,219 | -€2,230 | -50.1% |
| Tangible fixed assets | 22/27 | €2,762 | €532 | -€2,230 | -80.7% |
| Furniture and vehicles | 24 | €2,762 | €532 | -€2,230 | -80.7% |
| Financial fixed assets | 28 | €1,688 | €1,688 | = | 0.0% |
| Current assets | 29/58 | €8,226 | €18,980 | +€10,754 | +131% |
| Amounts receivable within one year | 40/41 | €7,112 | €16,211 | +€9,098 | +128% |
| Trade receivables | 40 | €6,988 | €16,086 | +€9,098 | +130% |
| Other amounts receivable | 41 | €125 | €125 | = | 0.0% |
| Cash at bank and in hand | 54/58 | €797 | €1,833 | +€1,036 | +130% |
| Deferred charges and accrued income | 490/1 | €316 | €936 | +€620 | +196% |
| Total equity and liabilities | 10/49 | €12,675 | €21,199 | +€8,524 | +67.2% |
| Equity | 10/15 | -€65,590 | -€54,491 | +€11,100 | +16.9% |
| Contributions | 10/11 | €8,060 | €8,060 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€73,650 | -€62,551 | +€11,100 | +15.1% |
| Amounts payable | 17/49 | €78,266 | €75,690 | -€2,576 | -3.3% |
| Amounts payable within one year | 42/48 | €78,266 | €75,690 | -€2,576 | -3.3% |
| Current portion of amounts payable after more than one year | 42 | €854 | - | -€854 | |
| Trade debts | 44 | €1,299 | €2,012 | +€713 | +54.9% |
| Suppliers | 440/4 | €1,299 | €2,012 | +€713 | +54.9% |
| Taxes, remuneration and social security | 45 | €1,576 | €1,731 | +€155 | +9.8% |
| Taxes | 450/3 | €1,576 | €1,731 | +€155 | +9.8% |
| Other amounts payable | 47/48 | €74,536 | €71,947 | -€2,589 | -3.5% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €7,061 | €2,230 | -€4,831 | -68.4% |
| Other operating charges | 640/8 | €601 | €614 | +€13 | +2.1% |
| Gross operating margin | 9900 | €5,853 | €15,058 | +€9,204 | +157% |
| Operating profit (loss) | 9901 | -€1,809 | €12,213 | +€14,023 | |
| Financial income | 75/76B | - | €3 | +€3 | |
| Recurring financial income | 75 | - | €3 | +€3 | |
| Financial charges | 65/66B | €494 | €432 | -€61 | -12.4% |
| Recurring financial charges | 65 | €494 | €432 | -€61 | -12.4% |
| Profit (loss) for the period before taxes | 9903 | -€2,303 | €11,784 | +€14,087 | |
| Income taxes | 67/77 | €375 | €684 | +€308 | +82.1% |
| Profit (loss) for the period | 9904 | -€2,678 | €11,100 | +€13,778 | |
| Profit (loss) for the period to be appropriated | 9905 | -€2,678 | €11,100 | +€13,778 |
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 23 October 2026 via checked.be.