VIVALYS: 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.
What changed
VIVALYS
NACE 87.301, Residential care activities
financial year 2024 against 2025filed annual accounts (NBB)
Net result for the year
-€300,441
2024 · -€358,702+€58,261
Equity
-€8.6m
2024 · -€8.3m-€300,441
Cash
€205,727
2024 · €217,441-€11,714
Balance sheet total
€2.2m
2024 · €2.2m+€6,590
Largest movements
Assets
- Current investments +€82,697
new in 2025: €82,697
- Intangible fixed assets -€70,543
down €70,543 (-21.8%), from €323,974 to €253,431
- Receivables within one year +€63,575
up €63,575 (+9.5%), from €666,448 to €730,024
of which Trade receivables: +€63,575
- Deferred charges and accrued income -€61,484
down €61,484 (-19.0%), from €323,989 to €262,505
Equity and liabilities
- Other debts +€464,629
up €464,629 (+5.6%), from €8.2m to €8.7m
- Profit (loss) carried forward -€300,441
down €300,441 (-3.6%), from -€8.4m to -€8.7m
- Short-term financial debts -€125,366
down €125,366 (-30.1%), from €416,507 to €291,141
- Accrued charges and deferred income -€96,889
down €96,889 (-11.7%), from €827,620 to €730,731
- Tax, wage and social debts +€68,808
up €68,808 (+13.9%), from €494,100 to €562,908
of which Remuneration and social security: +€64,819
Income statement
- Gross operating margin +€339,622
up €339,622 (+6.5%), from €5.2m to €5.5m
- Staff costs +€236,674
up €236,674 (+4.7%), from €5.0m to €5.2m
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.
Result 2024
-€358,702
Gross operating margin
+€339,622
Staff costs
-€236,674
Depreciation
-€9,086
Write-downs
-€19,060
Other operating charges
-€14,687
Financial income
-€117
Financial charges
-€1,757
Taxes
+€19
Result 2025
-€300,441
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.
From operations
+€378,964
Investment
-€207,430
Financing
-€183,248
Cash 2024
€217,441
From operations (derived)
+€378,964
Net result for the year
-€300,441
Depreciation
+€191,218
Receivables within one year
-€63,575
Deferred charges and accrued income
+€61,484
Trade debts
+€53,731
Tax, wage and social debts
+€68,808
Other debts
+€464,629
Accrued charges and deferred income
-€96,889
Investment (derived)
-€207,430
Investment in fixed assets (net)
-€124,733
Current investments
-€82,697
Financing
-€183,248
Debts after one year
-€59,053
Current portion of long-term debt
+€1,171
Short-term financial debts
-€125,366
Cash 2025
€205,727
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €2,216,405 | €2,222,995 | +€6,590 | +0.3% |
| Fixed assets | 21/28 | €1,008,526 | €942,041 | -€66,485 | -6.6% |
| Intangible fixed assets | 21 | €323,974 | €253,431 | -€70,543 | -21.8% |
| Tangible fixed assets | 22/27 | €684,552 | €688,610 | +€4,058 | +0.6% |
| Plant, machinery and equipment | 23 | €25,029 | €119,179 | +€94,150 | +376.2% |
| Furniture and vehicles | 24 | €192,115 | €140,789 | -€51,326 | -26.7% |
| Other tangible fixed assets | 26 | €467,408 | €428,641 | -€38,767 | -8.3% |
| Current assets | 29/58 | €1,207,879 | €1,280,954 | +€73,075 | +6.0% |
| Amounts receivable within one year | 40/41 | €666,448 | €730,024 | +€63,575 | +9.5% |
| Trade receivables | 40 | €666,448 | €730,024 | +€63,575 | +9.5% |
| Other amounts receivable | 41 | €0 | - | = | |
| Current investments | 50/53 | - | €82,697 | +€82,697 | |
| Cash at bank and in hand | 54/58 | €217,441 | €205,727 | -€11,714 | -5.4% |
| Deferred charges and accrued income | 490/1 | €323,989 | €262,505 | -€61,484 | -19.0% |
| Total equity and liabilities | 10/49 | €2,216,405 | €2,222,995 | +€6,590 | +0.3% |
| Equity | 10/15 | -€8,333,128 | -€8,633,569 | -€300,441 | -3.6% |
| Contributions | 10/11 | €62,000 | €62,000 | = | 0.0% |
| Capital | 10 | €62,000 | €62,000 | = | 0.0% |
| Issued capital | 100 | €62,000 | €62,000 | = | 0.0% |
| Reserves | 13 | €13,261 | €13,261 | = | 0.0% |
| Non-distributable reserves | 130/1 | €6,200 | €6,200 | = | 0.0% |
| Legal reserve | 130 | €6,200 | €6,200 | = | 0.0% |
| Tax-exempt reserves | 132 | €7,061 | €7,061 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€8,408,389 | -€8,708,830 | -€300,441 | -3.6% |
| Amounts payable | 17/49 | €10,549,533 | €10,856,564 | +€307,031 | +2.9% |
| Amounts payable after more than one year | 17 | €147,577 | €88,523 | -€59,053 | -40.0% |
| Financial debts | 170/4 | €147,577 | €88,523 | -€59,053 | -40.0% |
| Amounts payable within one year | 42/48 | €9,574,336 | €10,037,309 | +€462,973 | +4.8% |
| Current portion of amounts payable after more than one year | 42 | €55,608 | €56,779 | +€1,171 | +2.1% |
| Financial debts | 43 | €416,507 | €291,141 | -€125,366 | -30.1% |
| Credit institutions | 430/8 | €416,507 | €291,141 | -€125,366 | -30.1% |
| Trade debts | 44 | €371,650 | €425,381 | +€53,731 | +14.5% |
| Suppliers | 440/4 | €371,650 | €425,381 | +€53,731 | +14.5% |
| Taxes, remuneration and social security | 45 | €494,100 | €562,908 | +€68,808 | +13.9% |
| Taxes | 450/3 | €816 | €4,805 | +€3,989 | +488.7% |
| Remuneration and social security | 454/9 | €493,284 | €558,103 | +€64,819 | +13.1% |
| Other amounts payable | 47/48 | €8,236,471 | €8,701,100 | +€464,629 | +5.6% |
| Accrued charges and deferred income | 492/3 | €827,620 | €730,731 | -€96,889 | -11.7% |
| Non-recurring operating income | 76A | €512,342 | €197,500 | -€314,842 | -61.5% |
| Remuneration, social security and pensions | 62 | €4,992,970 | €5,229,644 | +€236,674 | +4.7% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €182,132 | €191,218 | +€9,086 | +5.0% |
| Write-downs on stocks, contracts in progress and trade receivables: additions (reversals) | 631/4 | - | €19,060 | +€19,060 | |
| Other operating charges | 640/8 | €185,599 | €200,286 | +€14,687 | +7.9% |
| Non-recurring operating charges | 66A | €0 | - | = | |
| Gross operating margin | 9900 | €5,194,385 | €5,534,007 | +€339,622 | +6.5% |
| Operating profit (loss) | 9901 | -€166,316 | -€106,201 | +€60,115 | +36.1% |
| Financial income | 75/76B | €804 | €687 | -€117 | -14.5% |
| Recurring financial income | 75 | €804 | €687 | -€117 | -14.5% |
| Financial charges | 65/66B | €192,914 | €194,671 | +€1,757 | +0.9% |
| Recurring financial charges | 65 | €192,914 | €194,671 | +€1,757 | +0.9% |
| Profit (loss) for the period before taxes | 9903 | -€358,427 | -€300,186 | +€58,242 | +16.2% |
| Income taxes | 67/77 | €275 | €256 | -€19 | -7.1% |
| Profit (loss) for the period | 9904 | -€358,702 | -€300,441 | +€58,261 | +16.2% |
| Profit (loss) for the period to be appropriated | 9905 | -€358,702 | -€300,441 | +€58,261 | +16.2% |
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 10 October 2026 via checked.be.