VIVANTE: what changed
Two financial 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.
VIVANTE
Largest movements
- Cash -€10,586
down €10,586 (-97.8%), from €10,825 to €239
mainly Receivables within one year (-€9,296) and Net result for the year (-€7,777)
- Receivables within one year +€9,296
up €9,296 (+380%), from €2,448 to €11,744
of which Trade receivables: +€8,554
- Tangible fixed assets -€5,638
down €5,638 (-13.0%), from €43,356 to €37,718
of which Plant, machinery and equipment: -€3,996
- Trade debts +€9,038
up €9,038 (+16.8%), from €53,807 to €62,846
- Profit (loss) carried forward -€7,777
down €7,777 (-23.5%), from -€33,105 to -€40,882
- Other debts -€4,149
down €4,149 (-20.7%), from €20,000 to €15,851
- Debts after one year -€2,020
down €2,020 (-25.8%), from €7,841 to €5,821
- Tax, wage and social debts -€1,694
down €1,694 (-45.9%), from €3,686 to €1,993
- Gross operating margin +€25,236
up €25,236 (+645%), from €3,914 to €29,150
- Other operating charges -€4,703
no longer reported in 2024 (was €4,703)
- Depreciation +€1,687
up €1,687 (+42.1%), from €4,004 to €5,691
- Taxes -€808
no longer reported in 2024 (was €808)
- Financial charges +€801
up €801 (+178%), from €451 to €1,252
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.
Derived cash bridge
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 | €66,231 | €59,750 | -€6,481 | -9.8% |
| Fixed assets | 21/28 | €51,822 | €46,631 | -€5,191 | -10.0% |
| Intangible fixed assets | 21 | - | €448 | +€448 | |
| Tangible fixed assets | 22/27 | €43,356 | €37,718 | -€5,638 | -13.0% |
| Plant, machinery and equipment | 23 | €37,412 | €33,417 | -€3,996 | -10.7% |
| Furniture and vehicles | 24 | €5,944 | €4,301 | -€1,643 | -27.6% |
| Financial fixed assets | 28 | €8,466 | €8,466 | = | 0.0% |
| Current assets | 29/58 | €14,409 | €13,119 | -€1,290 | -9.0% |
| Stocks and contracts in progress | 3 | €1,136 | €1,136 | = | 0.0% |
| Stocks | 30/36 | €1,136 | €1,136 | = | 0.0% |
| Amounts receivable within one year | 40/41 | €2,448 | €11,744 | +€9,296 | +380% |
| Trade receivables | 40 | - | €8,554 | +€8,554 | |
| Other amounts receivable | 41 | €2,448 | €3,190 | +€742 | +30.3% |
| Cash at bank and in hand | 54/58 | €10,825 | €239 | -€10,586 | -97.8% |
| Total equity and liabilities | 10/49 | €66,231 | €59,750 | -€6,481 | -9.8% |
| Equity | 10/15 | -€21,004 | -€28,780 | -€7,776 | -37.0% |
| Contributions | 10/11 | €12,101 | €12,102 | +€1 | 0.0% |
| Profit (loss) carried forward | 14 | -€33,105 | -€40,882 | -€7,777 | -23.5% |
| Amounts payable | 17/49 | €87,235 | €88,530 | +€1,295 | +1.5% |
| Amounts payable after more than one year | 17 | €7,841 | €5,821 | -€2,020 | -25.8% |
| Financial debts | 170/4 | €7,841 | €5,821 | -€2,020 | -25.8% |
| Amounts payable within one year | 42/48 | €79,395 | €82,709 | +€3,314 | +4.2% |
| Current portion of amounts payable after more than one year | 42 | €1,901 | €2,020 | +€119 | +6.3% |
| Trade debts | 44 | €53,807 | €62,846 | +€9,038 | +16.8% |
| Suppliers | 440/4 | €53,807 | €62,846 | +€9,038 | +16.8% |
| Taxes, remuneration and social security | 45 | €3,686 | €1,993 | -€1,694 | -45.9% |
| Remuneration and social security | 454/9 | €3,686 | €1,993 | -€1,694 | -45.9% |
| Other amounts payable | 47/48 | €20,000 | €15,851 | -€4,149 | -20.7% |
| Remuneration, social security and pensions | 62 | €30,786 | €30,025 | -€761 | -2.5% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €4,004 | €5,691 | +€1,687 | +42.1% |
| Other operating charges | 640/8 | €4,703 | - | -€4,703 | |
| Gross operating margin | 9900 | €3,914 | €29,150 | +€25,236 | +645% |
| Operating profit (loss) | 9901 | -€35,580 | -€6,566 | +€29,014 | +81.5% |
| Financial income | 75/76B | €14 | €42 | +€28 | +197% |
| Recurring financial income | 75 | €14 | €42 | +€28 | +197% |
| Financial charges | 65/66B | €451 | €1,252 | +€801 | +178% |
| Recurring financial charges | 65 | €451 | €1,252 | +€801 | +178% |
| Profit (loss) for the period before taxes | 9903 | -€36,017 | -€7,777 | +€28,240 | +78.4% |
| Income taxes | 67/77 | €808 | - | -€808 | |
| Profit (loss) for the period | 9904 | -€36,824 | -€7,777 | +€29,048 | +78.9% |
| Profit (loss) for the period to be appropriated | 9905 | -€36,824 | -€7,777 | +€29,048 | +78.9% |
Source: filed annual accounts (NBB), financial years ended 31 December 2023 and 31 December 2024. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 27 October 2026 via checked.be.