VivAnim: 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.
VivAnim
Largest movements
- Receivables within one year -€35,596
down €35,596 (-33.6%), from €106,021 to €70,425
of which Trade receivables: -€28,877
- Receivables after one year -€33,900
down €33,900 (-100.0%), from €33,900 to €0
- Tangible fixed assets -€32,301
down €32,301 (-28.3%), from €114,073 to €81,772
of which Land and buildings: -€33,458
- Cash -€12,276
down €12,276 (-91.6%), from €13,404 to €1,127
mainly Contributions, distributions and other (-€42,239) and Trade debts (-€32,270)
- Reserves -€37,118
down €37,118 (-32.1%), from €115,532 to €78,413
- Trade debts -€32,270
down €32,270 (-59.8%), from €53,985 to €21,715
- Tax, wage and social debts -€14,504
down €14,504 (-62.5%), from €23,203 to €8,698
- Current portion of long-term debt -€14,438
down €14,438 (-53.7%), from €26,891 to €12,453
- Debts after one year -€10,573
down €10,573 (-83.7%), from €12,632 to €2,059
- Gross operating margin -€53,945
down €53,945 (-52.3%), from €103,236 to €49,291
- Taxes -€16,627
down €16,627 (-82.3%), from €20,202 to €3,575
- Financial income -€14,348
down €14,348 (-91.6%), from €15,660 to €1,312
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 | €273,129 | €159,680 | -€113,449 | -41.5% |
| Fixed assets | 21/28 | €114,073 | €81,772 | -€32,301 | -28.3% |
| Tangible fixed assets | 22/27 | €114,073 | €81,772 | -€32,301 | -28.3% |
| Land and buildings | 22 | €105,398 | €71,940 | -€33,458 | -31.7% |
| Plant, machinery and equipment | 23 | €5,864 | €8,106 | +€2,242 | +38.2% |
| Furniture and vehicles | 24 | €2,811 | €1,726 | -€1,085 | -38.6% |
| Leasing and similar rights | 25 | €0 | - | = | |
| Financial fixed assets | 28 | €0 | - | = | |
| Current assets | 29/58 | €159,056 | €77,908 | -€81,148 | -51.0% |
| Amounts receivable after more than one year | 29 | €33,900 | €0 | -€33,900 | -100.0% |
| Other amounts receivable | 291 | €33,900 | €0 | -€33,900 | -100.0% |
| Amounts receivable within one year | 40/41 | €106,021 | €70,425 | -€35,596 | -33.6% |
| Trade receivables | 40 | €71,387 | €42,511 | -€28,877 | -40.5% |
| Other amounts receivable | 41 | €34,633 | €27,914 | -€6,719 | -19.4% |
| Current investments | 50/53 | €3,766 | €3,779 | +€13 | +0.3% |
| Cash at bank and in hand | 54/58 | €13,404 | €1,127 | -€12,276 | -91.6% |
| Deferred charges and accrued income | 490/1 | €1,965 | €2,577 | +€612 | +31.1% |
| Total equity and liabilities | 10/49 | €273,129 | €159,680 | -€113,449 | -41.5% |
| Equity | 10/15 | €144,039 | €106,921 | -€37,118 | -25.8% |
| Contributions | 10/11 | €28,508 | €28,508 | = | 0.0% |
| Reserves | 13 | €115,532 | €78,413 | -€37,118 | -32.1% |
| Distributable reserves | 133 | €115,532 | €78,413 | -€37,118 | -32.1% |
| Profit (loss) carried forward | 14 | - | €0 | = | |
| Amounts payable | 17/49 | €129,089 | €52,759 | -€76,331 | -59.1% |
| Amounts payable after more than one year | 17 | €12,632 | €2,059 | -€10,573 | -83.7% |
| Financial debts | 170/4 | €12,632 | €2,059 | -€10,573 | -83.7% |
| Amounts payable within one year | 42/48 | €116,455 | €50,671 | -€65,784 | -56.5% |
| Current portion of amounts payable after more than one year | 42 | €26,891 | €12,453 | -€14,438 | -53.7% |
| Financial debts | 43 | €4,051 | €3,837 | -€214 | -5.3% |
| Credit institutions | 430/8 | €4,051 | €3,805 | -€247 | -6.1% |
| Other loans | 439 | - | €33 | +€33 | |
| Trade debts | 44 | €53,985 | €21,715 | -€32,270 | -59.8% |
| Suppliers | 440/4 | €53,985 | €21,715 | -€32,270 | -59.8% |
| Taxes, remuneration and social security | 45 | €23,203 | €8,698 | -€14,504 | -62.5% |
| Taxes | 450/3 | €23,203 | €8,698 | -€14,504 | -62.5% |
| Other amounts payable | 47/48 | €8,325 | €3,967 | -€4,358 | -52.3% |
| Accrued charges and deferred income | 492/3 | €3 | €29 | +€26 | +1026.4% |
| Non-recurring operating income | 76A | - | €21 | +€21 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €37,903 | €37,633 | -€271 | -0.7% |
| Other operating charges | 640/8 | €2,392 | €2,041 | -€350 | -14.7% |
| Non-recurring operating charges | 66A | - | €211 | +€211 | |
| Gross operating margin | 9900 | €103,236 | €49,291 | -€53,945 | -52.3% |
| Operating profit (loss) | 9901 | €62,940 | €9,405 | -€53,535 | -85.1% |
| Financial income | 75/76B | €15,660 | €1,312 | -€14,348 | -91.6% |
| Recurring financial income | 75 | €15,660 | €1,312 | -€14,348 | -91.6% |
| Financial charges | 65/66B | €2,978 | €2,021 | -€956 | -32.1% |
| Recurring financial charges | 65 | €2,978 | €2,021 | -€956 | -32.1% |
| Profit (loss) for the period before taxes | 9903 | €75,622 | €8,695 | -€66,927 | -88.5% |
| Income taxes | 67/77 | €20,202 | €3,575 | -€16,627 | -82.3% |
| Profit (loss) for the period | 9904 | €55,420 | €5,121 | -€50,299 | -90.8% |
| Profit (loss) for the period to be appropriated | 9905 | €55,420 | €5,121 | -€50,299 | -90.8% |
Source: filed annual accounts (NBB), fiscal years ended 31 December 2024 and 31 December 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 3 October 2026 via checked.be.