VIVALYTE: 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.
VIVALYTE
Largest movements
- Cash +€364,881
up €364,881 (+99.1%), from €368,213 to €733,094
mainly Trade debts (+€465,658) and Receivables within one year (+€53,837)
- Receivables within one year -€53,837
down €53,837 (-17.8%), from €301,864 to €248,028
of which Trade receivables: -€97,355
- Trade debts +€465,658
up €465,658 (+404.9%), from €115,019 to €580,677
- Debts after one year -€68,750
down €68,750 (-100.0%), from €68,750 to €0
- Reserves -€59,698
down €59,698 (-70.5%), from €84,664 to €24,966
- Other debts -€20,614
down €20,614 (-22.0%), from €93,806 to €73,193
- Write-downs +€154,389
up €154,389 (+97.9%), from -€157,648 to -€3,259
- Staff costs +€99,455
up €99,455 (+27.9%), from €356,463 to €455,918
- Taxes -€53,671
down €53,671 (-97.6%), from €54,997 to €1,327
- Gross operating margin +€17,061
up €17,061 (+4.1%), from €412,501 to €429,562
- Other operating charges +€8,565
up €8,565 (+119.5%), from €7,169 to €15,734
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 | €1,053,638 | €1,377,319 | +€323,681 | +30.7% |
| Fixed assets | 21/28 | €9,954 | €11,574 | +€1,619 | +16.3% |
| Tangible fixed assets | 22/27 | €4,053 | €5,648 | +€1,594 | +39.3% |
| Furniture and vehicles | 24 | €4,053 | €5,648 | +€1,594 | +39.3% |
| Financial fixed assets | 28 | €5,901 | €5,926 | +€25 | +0.4% |
| Current assets | 29/58 | €1,043,684 | €1,365,746 | +€322,062 | +30.9% |
| Stocks and contracts in progress | 3 | €366,379 | €377,442 | +€11,064 | +3.0% |
| Stocks | 30/36 | €366,379 | €377,442 | +€11,064 | +3.0% |
| Amounts receivable within one year | 40/41 | €301,864 | €248,028 | -€53,837 | -17.8% |
| Trade receivables | 40 | €288,996 | €191,641 | -€97,355 | -33.7% |
| Other amounts receivable | 41 | €12,868 | €56,386 | +€43,518 | +338.2% |
| Cash at bank and in hand | 54/58 | €368,213 | €733,094 | +€364,881 | +99.1% |
| Deferred charges and accrued income | 490/1 | €7,228 | €7,182 | -€46 | -0.6% |
| Total equity and liabilities | 10/49 | €1,053,638 | €1,377,319 | +€323,681 | +30.7% |
| Equity | 10/15 | €569,664 | €509,966 | -€59,698 | -10.5% |
| Contributions | 10/11 | €485,000 | €485,000 | = | 0.0% |
| Reserves | 13 | €84,664 | €24,966 | -€59,698 | -70.5% |
| Distributable reserves | 133 | €84,664 | €24,966 | -€59,698 | -70.5% |
| Profit (loss) carried forward | 14 | €0 | €0 | = | |
| Provisions and deferred taxes | 16 | €30,117 | €33,785 | +€3,668 | +12.2% |
| Provisions for liabilities and charges | 160/5 | €30,117 | €33,785 | +€3,668 | +12.2% |
| Other liabilities and charges | 164/5 | €30,117 | €33,785 | +€3,668 | +12.2% |
| Amounts payable | 17/49 | €453,857 | €833,569 | +€379,711 | +83.7% |
| Amounts payable after more than one year | 17 | €68,750 | €0 | -€68,750 | -100.0% |
| Financial debts | 170/4 | €68,750 | €0 | -€68,750 | -100.0% |
| Amounts payable within one year | 42/48 | €373,989 | €819,935 | +€445,946 | +119.2% |
| Current portion of amounts payable after more than one year | 42 | €75,000 | €68,750 | -€6,250 | -8.3% |
| Financial debts | 43 | €4,961 | €0 | -€4,961 | -100.0% |
| Credit institutions | 430/8 | €4,961 | €0 | -€4,961 | -100.0% |
| Trade debts | 44 | €115,019 | €580,677 | +€465,658 | +404.9% |
| Suppliers | 440/4 | €115,019 | €580,677 | +€465,658 | +404.9% |
| Taxes, remuneration and social security | 45 | €85,203 | €97,316 | +€12,113 | +14.2% |
| Taxes | 450/3 | €12,675 | €11,448 | -€1,227 | -9.7% |
| Remuneration and social security | 454/9 | €72,528 | €85,868 | +€13,340 | +18.4% |
| Other amounts payable | 47/48 | €93,806 | €73,193 | -€20,614 | -22.0% |
| Accrued charges and deferred income | 492/3 | €11,118 | €13,633 | +€2,515 | +22.6% |
| Remuneration, social security and pensions | 62 | €356,463 | €455,918 | +€99,455 | +27.9% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €3,459 | €4,254 | +€795 | +23.0% |
| Write-downs on stocks, contracts in progress and trade receivables: additions (reversals) | 631/4 | -€157,648 | -€3,259 | +€154,389 | +97.9% |
| Provisions for liabilities and charges: additions (uses and reversals) | 635/8 | €2,972 | €3,668 | +€696 | +23.4% |
| Other operating charges | 640/8 | €7,169 | €15,734 | +€8,565 | +119.5% |
| Gross operating margin | 9900 | €412,501 | €429,562 | +€17,061 | +4.1% |
| Operating profit (loss) | 9901 | €200,086 | -€46,753 | -€246,839 | |
| Financial income | 75/76B | €4,759 | €9,814 | +€5,055 | +106.2% |
| Recurring financial income | 75 | €4,759 | €9,814 | +€5,055 | +106.2% |
| Financial charges | 65/66B | €11,199 | €8,182 | -€3,017 | -26.9% |
| Recurring financial charges | 65 | €11,199 | €8,182 | -€3,017 | -26.9% |
| Profit (loss) for the period before taxes | 9903 | €193,645 | -€45,121 | -€238,766 | |
| Income taxes | 67/77 | €54,997 | €1,327 | -€53,671 | -97.6% |
| Profit (loss) for the period | 9904 | €138,648 | -€46,448 | -€185,096 | |
| Profit (loss) for the period to be appropriated | 9905 | €138,648 | -€46,448 | -€185,096 |
Source: filed annual accounts (NBB), fiscal years ended 30 September 2024 and 30 September 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 3 October 2026 via checked.be.