VIVAN CONSTRUCT: 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 CONSTRUCT
Largest movements
- Stocks and contracts -€356,365
down €356,365 (-100.0%), from €356,365 to €0
- Cash +€97,612
up €97,612 (+6476.7%), from €1,507 to €99,119
mainly Stocks and contracts (+€356,365) and Net result for the year (+€19,315)
- Receivables within one year +€17,263
up €17,263 (+373.0%), from €4,628 to €21,891
of which Other amounts receivable: +€13,939
- Other debts -€131,696
down €131,696 (-85.7%), from €153,759 to €22,063
- Short-term financial debts -€100,000
down €100,000 (-100.0%), from €100,000 to €0
- Trade debts -€5,989
down €5,989 (-100.0%), from €5,989 to €0
- Tax, wage and social debts -€3,660
down €3,660 (-72.5%), from €5,052 to €1,391
- Gross operating margin -€63,706
down €63,706 (-70.8%), from €90,012 to €26,306
- Other operating charges -€2,035
down €2,035 (-83.4%), from €2,441 to €406
- Staff costs -€1,703
down €1,703 (-95.4%), from €1,784 to €81
- Financial charges -€1,691
down €1,691 (-22.4%), from €7,551 to €5,860
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 | €365,840 | €123,809 | -€242,031 | -66.2% |
| Fixed assets | 21/28 | - | €1,221 | +€1,221 | |
| Tangible fixed assets | 22/27 | - | €1,221 | +€1,221 | |
| Furniture and vehicles | 24 | - | €1,221 | +€1,221 | |
| Current assets | 29/58 | €365,840 | €122,588 | -€243,252 | -66.5% |
| Stocks and contracts in progress | 3 | €356,365 | €0 | -€356,365 | -100.0% |
| Stocks | 30/36 | €356,365 | €0 | -€356,365 | -100.0% |
| Amounts receivable within one year | 40/41 | €4,628 | €21,891 | +€17,263 | +373.0% |
| Trade receivables | 40 | €4,628 | €7,952 | +€3,323 | +71.8% |
| Other amounts receivable | 41 | €0 | €13,939 | +€13,939 | |
| Cash at bank and in hand | 54/58 | €1,507 | €99,119 | +€97,612 | +6476.7% |
| Deferred charges and accrued income | 490/1 | €3,339 | €1,577 | -€1,762 | -52.8% |
| Total equity and liabilities | 10/49 | €365,840 | €123,809 | -€242,031 | -66.2% |
| Equity | 10/15 | €101,040 | €100,355 | -€685 | -0.7% |
| Contributions | 10/11 | €20,000 | €20,000 | = | 0.0% |
| Reserves | 13 | €81,040 | €80,355 | -€685 | -0.8% |
| Distributable reserves | 133 | €81,040 | €80,355 | -€685 | -0.8% |
| Profit (loss) carried forward | 14 | €0 | €0 | = | |
| Amounts payable | 17/49 | €264,800 | €23,454 | -€241,346 | -91.1% |
| Amounts payable within one year | 42/48 | €264,800 | €23,454 | -€241,346 | -91.1% |
| Financial debts | 43 | €100,000 | €0 | -€100,000 | -100.0% |
| Credit institutions | 430/8 | €100,000 | €0 | -€100,000 | -100.0% |
| Trade debts | 44 | €5,989 | €0 | -€5,989 | -100.0% |
| Suppliers | 440/4 | €5,989 | €0 | -€5,989 | -100.0% |
| Taxes, remuneration and social security | 45 | €5,052 | €1,391 | -€3,660 | -72.5% |
| Taxes | 450/3 | €5,052 | €1,391 | -€3,660 | -72.5% |
| Other amounts payable | 47/48 | €153,759 | €22,063 | -€131,696 | -85.7% |
| Remuneration, social security and pensions | 62 | €1,784 | €81 | -€1,703 | -95.4% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | - | €72 | +€72 | |
| Other operating charges | 640/8 | €2,441 | €406 | -€2,035 | -83.4% |
| Gross operating margin | 9900 | €90,012 | €26,306 | -€63,706 | -70.8% |
| Operating profit (loss) | 9901 | €85,787 | €25,747 | -€60,040 | -70.0% |
| Financial income | 75/76B | €60 | €283 | +€223 | +371.8% |
| Recurring financial income | 75 | €60 | €283 | +€223 | +371.8% |
| Financial charges | 65/66B | €7,551 | €5,860 | -€1,691 | -22.4% |
| Recurring financial charges | 65 | €7,551 | €5,860 | -€1,691 | -22.4% |
| Profit (loss) for the period before taxes | 9903 | €78,296 | €20,170 | -€58,126 | -74.2% |
| Income taxes | 67/77 | €1,201 | €855 | -€346 | -28.8% |
| Profit (loss) for the period | 9904 | €77,095 | €19,315 | -€57,780 | -74.9% |
| Profit (loss) for the period to be appropriated | 9905 | €77,095 | €19,315 | -€57,780 | -74.9% |
Source: filed annual accounts (NBB), fiscal years ended 30 June 2024 and 30 June 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 8 October 2026 via checked.be.