Vivanta: 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.
Vivanta
Largest movements
- Tangible fixed assets -€53,694
down €53,694 (-3.6%), from €1.5m to €1.4m
of which Leasing and similar rights: -€27,821
- Debts after one year -€54,378
down €54,378 (-5.9%), from €925,056 to €870,679
- Gross operating margin +€2,993
up €2,993 (+3.5%), from €85,425 to €88,418
- Financial charges -€1,352
down €1,352 (-5.4%), from €25,156 to €23,804
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 | €1,505,761 | €1,463,419 | -€42,341 | -2.8% |
| Fixed assets | 21/28 | €1,483,370 | €1,429,676 | -€53,694 | -3.6% |
| Tangible fixed assets | 22/27 | €1,483,370 | €1,429,676 | -€53,694 | -3.6% |
| Land and buildings | 22 | €1,349,827 | €1,323,954 | -€25,872 | -1.9% |
| Leasing and similar rights | 25 | €133,543 | €105,722 | -€27,821 | -20.8% |
| Current assets | 29/58 | €22,391 | €33,744 | +€11,352 | +50.7% |
| Cash at bank and in hand | 54/58 | €22,391 | €33,744 | +€11,352 | +50.7% |
| Total equity and liabilities | 10/49 | €1,505,761 | €1,463,419 | -€42,341 | -2.8% |
| Equity | 10/15 | €448,521 | €452,037 | +€3,516 | +0.8% |
| Contributions | 10/11 | €500,000 | €500,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€51,479 | -€47,963 | +€3,516 | +6.8% |
| Amounts payable | 17/49 | €1,057,240 | €1,011,383 | -€45,857 | -4.3% |
| Amounts payable after more than one year | 17 | €925,056 | €870,679 | -€54,378 | -5.9% |
| Financial debts | 170/4 | €925,056 | €870,679 | -€54,378 | -5.9% |
| Amounts payable within one year | 42/48 | €130,311 | €138,767 | +€8,456 | +6.5% |
| Current portion of amounts payable after more than one year | 42 | €54,949 | €56,556 | +€1,607 | +2.9% |
| Trade debts | 44 | €126 | €0 | -€126 | -100.0% |
| Suppliers | 440/4 | €126 | €0 | -€126 | -100.0% |
| Taxes, remuneration and social security | 45 | €236 | €211 | -€25 | -10.7% |
| Taxes | 450/3 | €236 | €211 | -€25 | -10.7% |
| Other amounts payable | 47/48 | €75,000 | €82,000 | +€7,000 | +9.3% |
| Accrued charges and deferred income | 492/3 | €1,873 | €1,937 | +€65 | +3.5% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €53,694 | €53,694 | = | 0.0% |
| Other operating charges | 640/8 | €7,413 | €7,405 | -€7 | -0.1% |
| Gross operating margin | 9900 | €85,425 | €88,418 | +€2,993 | +3.5% |
| Operating profit (loss) | 9901 | €24,319 | €27,319 | +€3,000 | +12.3% |
| Financial charges | 65/66B | €25,156 | €23,804 | -€1,352 | -5.4% |
| Recurring financial charges | 65 | €25,156 | €23,804 | -€1,352 | -5.4% |
| Profit (loss) for the period before taxes | 9903 | -€837 | €3,516 | +€4,353 | |
| Profit (loss) for the period | 9904 | -€837 | €3,516 | +€4,353 | |
| Profit (loss) for the period to be appropriated | 9905 | -€837 | €3,516 | +€4,353 |
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 8 October 2026 via checked.be.