VIVAMUS: 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.
VIVAMUS
Largest movements
- Cash +€247,551
up €247,551 (+97.9%), from €252,976 to €500,527
mainly Other debts (+€490,160) and Receivables within one year (+€151,732)
- Receivables within one year -€151,732
down €151,732 (-52.9%), from €286,948 to €135,215
of which Trade receivables: -€142,388
- Tangible fixed assets -€52,530
down €52,530 (-42.8%), from €122,690 to €70,160
of which Furniture and vehicles: -€46,451
- Stocks and contracts +€32,547
up €32,547 (+466%), from €6,983 to €39,529
- Other debts +€490,160
up €490,160 (+864%), from €56,701 to €546,861
- Reserves -€427,987
down €427,987 (-74.8%), from €572,159 to €144,172
- Trade debts +€10,375
up €10,375 (+1,247%), from €832 to €11,207
- Gross operating margin +€37,775
up €37,775 (+17.0%), from €222,239 to €260,014
- Staff costs +€8,774
up €8,774 (+185%), from €4,733 to €13,508
- Taxes +€6,530
up €6,530 (+17.1%), from €38,155 to €44,686
- Depreciation +€4,565
up €4,565 (+8.8%), from €52,015 to €56,579
From the 2025 result to the 2026 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 2025 and 2026 balance sheets and the 2026 result: not a filed cash-flow statement. It shows where the money came from and went.
Every line side by side
| Line | Code | 2025 | 2026 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €671,650 | €750,428 | +€78,778 | +11.7% |
| Fixed assets | 21/28 | €122,690 | €70,160 | -€52,530 | -42.8% |
| Tangible fixed assets | 22/27 | €122,690 | €70,160 | -€52,530 | -42.8% |
| Land and buildings | 22 | €25,148 | €20,118 | -€5,030 | -20.0% |
| Plant, machinery and equipment | 23 | €1,932 | €883 | -€1,049 | -54.3% |
| Furniture and vehicles | 24 | €95,610 | €49,160 | -€46,451 | -48.6% |
| Current assets | 29/58 | €548,960 | €680,267 | +€131,308 | +23.9% |
| Stocks and contracts in progress | 3 | €6,983 | €39,529 | +€32,547 | +466% |
| Stocks | 30/36 | €6,983 | €39,529 | +€32,547 | +466% |
| Amounts receivable within one year | 40/41 | €286,948 | €135,215 | -€151,732 | -52.9% |
| Trade receivables | 40 | €270,103 | €127,715 | -€142,388 | -52.7% |
| Other amounts receivable | 41 | €16,845 | €7,500 | -€9,345 | -55.5% |
| Cash at bank and in hand | 54/58 | €252,976 | €500,527 | +€247,551 | +97.9% |
| Deferred charges and accrued income | 490/1 | €2,053 | €4,995 | +€2,942 | +143% |
| Total equity and liabilities | 10/49 | €671,650 | €750,428 | +€78,778 | +11.7% |
| Equity | 10/15 | €590,759 | €162,772 | -€427,987 | -72.4% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €572,159 | €144,172 | -€427,987 | -74.8% |
| Distributable reserves | 133 | €572,159 | €144,172 | -€427,987 | -74.8% |
| Amounts payable | 17/49 | €80,891 | €587,656 | +€506,765 | +626% |
| Amounts payable within one year | 42/48 | €80,891 | €587,656 | +€506,765 | +626% |
| Trade debts | 44 | €832 | €11,207 | +€10,375 | +1,247% |
| Suppliers | 440/4 | €832 | €11,207 | +€10,375 | +1,247% |
| Taxes, remuneration and social security | 45 | €23,358 | €29,589 | +€6,231 | +26.7% |
| Taxes | 450/3 | €22,163 | €27,630 | +€5,466 | +24.7% |
| Remuneration and social security | 454/9 | €1,195 | €1,959 | +€764 | +64.0% |
| Other amounts payable | 47/48 | €56,701 | €546,861 | +€490,160 | +864% |
| Remuneration, social security and pensions | 62 | €4,733 | €13,508 | +€8,774 | +185% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €52,015 | €56,579 | +€4,565 | +8.8% |
| Other operating charges | 640/8 | €1,085 | €583 | -€502 | -46.2% |
| Gross operating margin | 9900 | €222,239 | €260,014 | +€37,775 | +17.0% |
| Operating profit (loss) | 9901 | €164,406 | €189,344 | +€24,938 | +15.2% |
| Financial charges | 65/66B | €128 | €486 | +€358 | +278% |
| Recurring financial charges | 65 | €128 | €486 | +€358 | +278% |
| Profit (loss) for the period before taxes | 9903 | €164,277 | €188,858 | +€24,580 | +15.0% |
| Income taxes | 67/77 | €38,155 | €44,686 | +€6,530 | +17.1% |
| Profit (loss) for the period | 9904 | €126,122 | €144,172 | +€18,050 | +14.3% |
| Profit (loss) for the period to be appropriated | 9905 | €126,122 | €144,172 | +€18,050 | +14.3% |
Source: filed annual accounts (NBB), financial years ended 31 March 2025 and 31 March 2026. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 29 October 2026 via checked.be.