VIVANDEV: 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.
VIVANDEV
Largest movements
- Tangible fixed assets +€639,808
up €639,808 (+199.4%), from €320,935 to €960,743
- Receivables within one year -€37,036
down €37,036 (-78.8%), from €47,013 to €9,977
of which Other amounts receivable: -€33,666
- Cash +€11,068
up €11,068 (+82.4%), from €13,426 to €24,495
mainly Debts after one year (+€700,839) and Depreciation (+€127,710)
- Debts after one year +€700,839
up €700,839 (+7787.1%), from €9,000 to €709,839
of which Financial debts: +€700,839
- Other debts -€72,587
down €72,587 (-80.7%), from €90,000 to €17,413
- Trade debts -€11,463
down €11,463 (-34.6%), from €33,089 to €21,626
- Depreciation +€93,399
up €93,399 (+272.2%), from €34,311 to €127,710
- Gross operating margin +€28,034
up €28,034 (+19.2%), from €146,046 to €174,080
- Financial charges +€22,919
up €22,919 (+805.9%), from €2,844 to €25,763
- Taxes -€2,796
no longer reported in 2024 (was €2,796)
- Write-downs -€1,833
down €1,833 (-188.7%), from -€971 to -€2,804
From the 2023 result to the 2024 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 2023 and 2024 balance sheets and the 2024 result: not a filed cash-flow statement. It shows where the money came from and went.
Every line side by side
| Line | Code | 2023 | 2024 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €383,651 | €1,002,285 | +€618,634 | +161.2% |
| Fixed assets | 21/28 | €320,935 | €960,743 | +€639,808 | +199.4% |
| Tangible fixed assets | 22/27 | €320,935 | €960,743 | +€639,808 | +199.4% |
| Land and buildings | 22 | €320,935 | €960,743 | +€639,808 | +199.4% |
| Current assets | 29/58 | €62,716 | €41,542 | -€21,174 | -33.8% |
| Amounts receivable within one year | 40/41 | €47,013 | €9,977 | -€37,036 | -78.8% |
| Trade receivables | 40 | €13,007 | €9,637 | -€3,371 | -25.9% |
| Other amounts receivable | 41 | €34,006 | €340 | -€33,666 | -99.0% |
| Cash at bank and in hand | 54/58 | €13,426 | €24,495 | +€11,068 | +82.4% |
| Deferred charges and accrued income | 490/1 | €2,276 | €7,070 | +€4,794 | +210.6% |
| Total equity and liabilities | 10/49 | €383,651 | €1,002,285 | +€618,634 | +161.2% |
| Equity | 10/15 | €203,226 | €203,294 | +€68 | 0.0% |
| Contributions | 10/11 | €90,000 | €90,000 | = | 0.0% |
| Capital | 10 | €90,000 | €90,000 | = | 0.0% |
| Issued capital | 100 | €90,000 | €90,000 | = | 0.0% |
| Reserves | 13 | €113,000 | €113,000 | = | 0.0% |
| Non-distributable reserves | 130/1 | €9,000 | €9,000 | = | 0.0% |
| Legal reserve | 130 | €9,000 | €9,000 | = | 0.0% |
| Distributable reserves | 133 | €104,000 | €104,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €226 | €294 | +€68 | +29.9% |
| Amounts payable | 17/49 | €180,425 | €798,991 | +€618,566 | +342.8% |
| Amounts payable after more than one year | 17 | €9,000 | €709,839 | +€700,839 | +7787.1% |
| Financial debts | 170/4 | - | €700,839 | +€700,839 | |
| Other amounts payable | 178/9 | €9,000 | €9,000 | = | 0.0% |
| Amounts payable within one year | 42/48 | €169,316 | €85,698 | -€83,618 | -49.4% |
| Current portion of amounts payable after more than one year | 42 | €43,432 | €46,659 | +€3,228 | +7.4% |
| Trade debts | 44 | €33,089 | €21,626 | -€11,463 | -34.6% |
| Suppliers | 440/4 | €33,089 | €21,626 | -€11,463 | -34.6% |
| Taxes, remuneration and social security | 45 | €2,796 | - | -€2,796 | |
| Taxes | 450/3 | €2,796 | - | -€2,796 | |
| Other amounts payable | 47/48 | €90,000 | €17,413 | -€72,587 | -80.7% |
| Accrued charges and deferred income | 492/3 | €2,109 | €3,455 | +€1,346 | +63.8% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €34,311 | €127,710 | +€93,399 | +272.2% |
| Write-downs on stocks, contracts in progress and trade receivables: additions (reversals) | 631/4 | -€971 | -€2,804 | -€1,833 | -188.7% |
| Other operating charges | 640/8 | €10,992 | €11,429 | +€437 | +4.0% |
| Gross operating margin | 9900 | €146,046 | €174,080 | +€28,034 | +19.2% |
| Operating profit (loss) | 9901 | €101,714 | €37,745 | -€63,969 | -62.9% |
| Financial income | 75/76B | €1,591 | €585 | -€1,006 | -63.2% |
| Recurring financial income | 75 | €1,591 | €585 | -€1,006 | -63.2% |
| Financial charges | 65/66B | €2,844 | €25,763 | +€22,919 | +805.9% |
| Recurring financial charges | 65 | €2,844 | €25,763 | +€22,919 | +805.9% |
| Profit (loss) for the period before taxes | 9903 | €100,461 | €12,568 | -€87,894 | -87.5% |
| Income taxes | 67/77 | €2,796 | - | -€2,796 | |
| Profit (loss) for the period | 9904 | €97,666 | €12,568 | -€85,098 | -87.1% |
| Profit (loss) for the period to be appropriated | 9905 | €97,666 | €12,568 | -€85,098 | -87.1% |
Source: filed annual accounts (NBB), fiscal years ended 31 December 2023 and 31 December 2024. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 7 October 2026 via checked.be.