VIVAMUT: what changed
What changed
VIVAMUT
NACE 77.225, Rental and leasing activities
filed annual accounts (NBB)
Net result for the year
€19,326
2024 · €33,555-€14,229
Equity
€554,836
2024 · €535,510+€19,326
Cash
€422,417
2024 · €396,119+€26,299
Balance sheet total
€847,082
2024 · €781,481+€65,601
Largest movements
Assets
- Stocks and contracts +€46,021
up €46,021 (+123%), from €37,415 to €83,437
- Cash +€26,299
up €26,299 (+6.6%), from €396,119 to €422,417
mainly Depreciation (+€101,620) and Accrued charges and deferred income (+€39,794)
Equity and liabilities
- Accrued charges and deferred income +€39,794
up €39,794 (+19.5%), from €203,903 to €243,697
- Profit (loss) carried forward +€19,326
up €19,326 (+14.6%), from €132,421 to €151,747
- Trade debts +€14,124
up €14,124 (+81.3%), from €17,364 to €31,488
Income statement
- Gross operating margin -€16,549
down €16,549 (-9.8%), from €168,316 to €151,768
- Depreciation +€11,862
up €11,862 (+13.2%), from €89,758 to €101,620
- Taxes +€6,297
up €6,297 (+115%), from €5,455 to €11,752
Change in the result, 2024 to 2025
For each income-statement line you see the change as its effect on the result. Higher costs lower the result, higher income raises it.
Result 2024
€33,555
Gross operating margin
-€16,549
Depreciation
-€11,862
Other operating charges
+€273
Other operating items
+€19,067
Financial income
-€138
Financial charges
+€1,276
Taxes
-€6,297
Result 2025
€19,326
raises the resultlowers the resultnot broken down further in the accounts
Derived cash bridge
The bridge is derived from the 2024 and 2025 balance sheets and the 2025 result. There is no filed cash-flow statement. You see where the money came from and where it went.
From operations
+€119,667
Investment
-€93,368
Financing
€0
Cash 2024
€396,119
From operations (derived)
+€119,667
Net result for the year
+€19,326
Depreciation
+€101,620
Stocks and contracts
-€46,021
Receivables within one year
-€5,381
Deferred charges and accrued income
+€3,848
Trade debts
+€14,124
Tax, wage and social debts
-€7,644
Accrued charges and deferred income
+€39,794
Investment (derived)
-€93,368
Investment in fixed assets (net)
-€93,368
Cash 2025
€422,417
brings cash intakes cash out
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €781,481 | €847,082 | +€65,601 | +8.4% |
| Fixed assets | 21/28 | €178,272 | €170,019 | -€8,252 | -4.6% |
| Tangible fixed assets | 22/27 | €178,272 | €170,019 | -€8,252 | -4.6% |
| Furniture and vehicles | 24 | €8,257 | - | -€8,257 | |
| Other tangible fixed assets | 26 | €170,014 | €170,019 | +€5 | 0.0% |
| Current assets | 29/58 | €603,210 | €677,062 | +€73,853 | +12.2% |
| Stocks and contracts in progress | 3 | €37,415 | €83,437 | +€46,021 | +123% |
| Stocks | 30/36 | €37,415 | €83,437 | +€46,021 | +123% |
| Amounts receivable within one year | 40/41 | €140,836 | €146,217 | +€5,381 | +3.8% |
| Trade receivables | 40 | €140,836 | €146,217 | +€5,381 | +3.8% |
| Cash at bank and in hand | 54/58 | €396,119 | €422,417 | +€26,299 | +6.6% |
| Deferred charges and accrued income | 490/1 | €28,839 | €24,991 | -€3,848 | -13.3% |
| Total equity and liabilities | 10/49 | €781,481 | €847,082 | +€65,601 | +8.4% |
| Equity | 10/15 | €535,510 | €554,836 | +€19,326 | +3.6% |
| Contributions | 10/11 | €403,089 | €403,089 | = | 0.0% |
| Profit (loss) carried forward | 14 | €132,421 | €151,747 | +€19,326 | +14.6% |
| Amounts payable | 17/49 | €245,971 | €292,246 | +€46,274 | +18.8% |
| Amounts payable within one year | 42/48 | €42,068 | €48,548 | +€6,480 | +15.4% |
| Trade debts | 44 | €17,364 | €31,488 | +€14,124 | +81.3% |
| Suppliers | 440/4 | €17,364 | €31,488 | +€14,124 | +81.3% |
| Taxes, remuneration and social security | 45 | €24,704 | €17,060 | -€7,644 | -30.9% |
| Taxes | 450/3 | €24,704 | €17,060 | -€7,644 | -30.9% |
| Accrued charges and deferred income | 492/3 | €203,903 | €243,697 | +€39,794 | +19.5% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €89,758 | €101,620 | +€11,862 | +13.2% |
| Other operating charges | 640/8 | €1,948 | €1,675 | -€273 | -14.0% |
| Non-recurring operating charges | 66A | €33,561 | €14,493 | -€19,067 | -56.8% |
| Gross operating margin | 9900 | €168,316 | €151,768 | -€16,549 | -9.8% |
| Operating profit (loss) | 9901 | €43,049 | €33,979 | -€9,070 | -21.1% |
| Financial income | 75/76B | €1,017 | €879 | -€138 | -13.5% |
| Recurring financial income | 75 | €1,017 | €879 | -€138 | -13.5% |
| Financial charges | 65/66B | €5,055 | €3,780 | -€1,276 | -25.2% |
| Recurring financial charges | 65 | €5,055 | €3,780 | -€1,276 | -25.2% |
| Profit (loss) for the period before taxes | 9903 | €39,010 | €31,078 | -€7,932 | -20.3% |
| Income taxes | 67/77 | €5,455 | €11,752 | +€6,297 | +115% |
| Profit (loss) for the period | 9904 | €33,555 | €19,326 | -€14,229 | -42.4% |
| Profit (loss) for the period to be appropriated | 9905 | €33,555 | €19,326 | -€14,229 | -42.4% |
Next steps
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Calculation and sources
Source: filed annual accounts (NBB), financial years ended 31 December 2024 and 31 December 2025. Green is a favourable move for that line, red an unfavourable one. Prepared on 5 November 2026 via checked.be.