VIVAN: 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.
VIVAN
Largest movements
- Cash -€10,920
no longer reported in 2022 (was €10,920)
mainly Debts within one year (-€9,991) and Net result for the year (-€1,977)
- Tangible fixed assets -€1,048
down €1,048 (-34.4%), from €3,048 to €2,000
- Debts within one year -€9,991
down €9,991 (-43.1%), from €23,187 to €13,196
- Profit (loss) carried forward -€1,977
down €1,977 (-5.0%), from -€39,452 to -€41,429
- Depreciation -€4,345
down €4,345 (-80.6%), from €5,393 to €1,048
- Gross operating margin +€3,965
up €3,965 (+83.1%), from -€4,771 to -€806
- Other operating charges +€123
new in 2022: €123
From the 2021 result to the 2022 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 2021 and 2022 balance sheets and the 2022 result: not a filed cash-flow statement. It shows where the money came from and went.
Every line side by side
| Line | Code | 2021 | 2022 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €15,535 | €3,567 | -€11,968 | -77.0% |
| Fixed assets | 21/28 | €3,048 | €2,000 | -€1,048 | -34.4% |
| Tangible fixed assets | 22/27 | €3,048 | €2,000 | -€1,048 | -34.4% |
| Plant, machinery and equipment | 23 | - | €2,000 | +€2,000 | |
| Current assets | 29/58 | €12,487 | €1,567 | -€10,920 | -87.5% |
| Amounts receivable within one year | 40/41 | €1,567 | €1,567 | = | 0.0% |
| Other amounts receivable | 41 | - | €1,567 | +€1,567 | |
| Cash at bank and in hand | 54/58 | €10,920 | - | -€10,920 | |
| Total equity and liabilities | 10/49 | €15,535 | €3,567 | -€11,968 | -77.0% |
| Equity | 10/15 | -€7,652 | -€9,629 | -€1,977 | -25.8% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Capital | 10 | - | €18,600 | +€18,600 | |
| Issued capital | 100 | - | €18,600 | +€18,600 | |
| Reserves | 13 | €13,200 | €13,200 | = | 0.0% |
| Non-distributable reserves | 130/1 | - | €13,200 | +€13,200 | |
| Reserves not available under the articles | 1311 | - | €13,200 | +€13,200 | |
| Profit (loss) carried forward | 14 | -€39,452 | -€41,429 | -€1,977 | -5.0% |
| Amounts payable | 17/49 | €23,187 | €13,196 | -€9,991 | -43.1% |
| Amounts payable within one year | 42/48 | €23,187 | €13,196 | -€9,991 | -43.1% |
| Other amounts payable | 47/48 | - | €13,196 | +€13,196 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €5,393 | €1,048 | -€4,345 | -80.6% |
| Other operating charges | 640/8 | - | €123 | +€123 | |
| Gross operating margin | 9900 | -€4,771 | -€806 | +€3,965 | +83.1% |
| Operating profit (loss) | 9901 | -€10,225 | -€1,977 | +€8,248 | +80.7% |
| Recurring financial charges | 65 | €77 | - | -€77 | |
| Profit (loss) for the period before taxes | 9903 | -€10,302 | -€1,977 | +€8,325 | +80.8% |
| Profit (loss) for the period | 9904 | -€10,302 | -€1,977 | +€8,325 | +80.8% |
| Profit (loss) for the period to be appropriated | 9905 | -€10,302 | -€1,977 | +€8,325 | +80.8% |
Source: filed annual accounts (NBB), fiscal years ended 30 June 2021 and 30 June 2022. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 9 October 2026 via checked.be.