VIVALUX: 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.
VIVALUX
Largest movements
- Cash -€1,124
down €1,124 (-99.1%), from €1,135 to €11
mainly Net result for the year (-€14,120) and Advances received (-€968)
- Receivables within one year +€895
up €895 (+102.9%), from €869 to €1,764
of which Other amounts receivable: +€1,764
- Tangible fixed assets -€811
down €811 (-62.2%), from €1,303 to €492
of which Furniture and vehicles: -€770
- Profit (loss) carried forward -€14,120
down €14,120 (-78.1%), from -€18,075 to -€32,195
- Trade debts +€8,051
up €8,051 (+1433.9%), from €561 to €8,613
- Tax, wage and social debts +€3,364
up €3,364 (+5658.5%), from €59 to €3,423
of which Taxes: +€3,364
- Other debts +€2,633
up €2,633 (+15.2%), from €17,294 to €19,926
- Advances received -€968
down €968 (-100.0%), from €968 to €0
- Gross operating margin -€26,919
down €26,919, from €17,749 to -€9,170
- Other operating charges +€3,484
up €3,484 (+531.6%), from €655 to €4,139
- Financial charges -€600
down €600 (-100.0%), from €600 to €0
- Depreciation -€291
down €291 (-26.4%), from €1,103 to €811
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 | €3,308 | €2,267 | -€1,041 | -31.5% |
| Fixed assets | 21/28 | €1,303 | €492 | -€811 | -62.2% |
| Tangible fixed assets | 22/27 | €1,303 | €492 | -€811 | -62.2% |
| Plant, machinery and equipment | 23 | €42 | €0 | -€42 | -100.0% |
| Furniture and vehicles | 24 | €1,262 | €492 | -€770 | -61.0% |
| Current assets | 29/58 | €2,004 | €1,775 | -€230 | -11.5% |
| Amounts receivable within one year | 40/41 | €869 | €1,764 | +€895 | +102.9% |
| Trade receivables | 40 | €869 | €0 | -€869 | -100.0% |
| Other amounts receivable | 41 | €0 | €1,764 | +€1,764 | |
| Cash at bank and in hand | 54/58 | €1,135 | €11 | -€1,124 | -99.1% |
| Deferred charges and accrued income | 490/1 | €0 | - | = | |
| Total equity and liabilities | 10/49 | €3,308 | €2,267 | -€1,041 | -31.5% |
| Equity | 10/15 | -€15,575 | -€29,695 | -€14,120 | -90.7% |
| Contributions | 10/11 | €2,500 | €2,500 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€18,075 | -€32,195 | -€14,120 | -78.1% |
| Amounts payable | 17/49 | €18,883 | €31,962 | +€13,080 | +69.3% |
| Amounts payable within one year | 42/48 | €18,883 | €31,962 | +€13,080 | +69.3% |
| Trade debts | 44 | €561 | €8,613 | +€8,051 | +1433.9% |
| Suppliers | 440/4 | €561 | €8,613 | +€8,051 | +1433.9% |
| Advances received on contracts in progress | 46 | €968 | €0 | -€968 | -100.0% |
| Taxes, remuneration and social security | 45 | €59 | €3,423 | +€3,364 | +5658.5% |
| Taxes | 450/3 | €59 | €3,423 | +€3,364 | +5658.5% |
| Remuneration and social security | 454/9 | €0 | - | = | |
| Other amounts payable | 47/48 | €17,294 | €19,926 | +€2,633 | +15.2% |
| Remuneration, social security and pensions | 62 | -€73 | €0 | +€73 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €1,103 | €811 | -€291 | -26.4% |
| Other operating charges | 640/8 | €655 | €4,139 | +€3,484 | +531.6% |
| Non-recurring operating charges | 66A | €0 | - | = | |
| Gross operating margin | 9900 | €17,749 | -€9,170 | -€26,919 | |
| Operating profit (loss) | 9901 | €16,064 | -€14,120 | -€30,184 | |
| Financial charges | 65/66B | €600 | €0 | -€600 | -100.0% |
| Recurring financial charges | 65 | €600 | €0 | -€600 | -100.0% |
| Profit (loss) for the period before taxes | 9903 | €15,463 | -€14,120 | -€29,584 | |
| Income taxes | 67/77 | €59 | €0 | -€59 | -100.0% |
| Profit (loss) for the period | 9904 | €15,404 | -€14,120 | -€29,524 | |
| Profit (loss) for the period to be appropriated | 9905 | €15,404 | -€14,120 | -€29,524 |
Source: filed annual accounts (NBB), fiscal years ended 31 December 2024 and 31 December 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 7 October 2026 via checked.be.