VIVANTI: 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.
VIVANTI
Largest movements
- Cash -€85,334
down €85,334 (-96.2%), from €88,737 to €3,403
mainly Trade debts (-€161,019) and Net result for the year (-€18,700)
- Receivables within one year -€32,215
down €32,215 (-16.7%), from €192,487 to €160,273
of which Trade receivables: -€29,251
- Deferred charges and accrued income +€7,040
up €7,040 (+1,308%), from €538 to €7,579
- Intangible fixed assets +€4,580
new in 2025: €4,580
- Trade debts -€161,019
down €161,019 (-89.2%), from €180,500 to €19,481
- Other debts +€50,000
up €50,000 (+250%), from €20,000 to €70,000
- Tax, wage and social debts +€13,200
new in 2025: €13,200
- Profit (loss) carried forward -€8,110
down €8,110 (-43.3%), from -€18,737 to -€26,847
- Gross operating margin -€74,038
down €74,038, from €57,017 to -€17,021
- Depreciation -€2,721
down €2,721 (-68.3%), from €3,981 to €1,260
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.
Derived cash bridge
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 | €281,763 | €175,834 | -€105,929 | -37.6% |
| Fixed assets | 21/28 | - | €4,580 | +€4,580 | |
| Intangible fixed assets | 21 | - | €4,580 | +€4,580 | |
| Current assets | 29/58 | €281,763 | €171,254 | -€110,509 | -39.2% |
| Amounts receivable within one year | 40/41 | €192,487 | €160,273 | -€32,215 | -16.7% |
| Trade receivables | 40 | €189,294 | €160,043 | -€29,251 | -15.5% |
| Other amounts receivable | 41 | €3,193 | €230 | -€2,963 | -92.8% |
| Cash at bank and in hand | 54/58 | €88,737 | €3,403 | -€85,334 | -96.2% |
| Deferred charges and accrued income | 490/1 | €538 | €7,579 | +€7,040 | +1,308% |
| Total equity and liabilities | 10/49 | €281,763 | €175,834 | -€105,929 | -37.6% |
| Equity | 10/15 | €81,263 | €73,153 | -€8,110 | -10.0% |
| Contributions | 10/11 | €100,000 | €100,000 | = | 0.0% |
| Capital | 10 | €100,000 | €100,000 | = | 0.0% |
| Issued capital | 100 | €100,000 | €100,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€18,737 | -€26,847 | -€8,110 | -43.3% |
| Amounts payable | 17/49 | €200,500 | €102,681 | -€97,819 | -48.8% |
| Amounts payable within one year | 42/48 | €200,500 | €102,681 | -€97,819 | -48.8% |
| Trade debts | 44 | €180,500 | €19,481 | -€161,019 | -89.2% |
| Suppliers | 440/4 | €180,500 | €19,481 | -€161,019 | -89.2% |
| Taxes, remuneration and social security | 45 | - | €13,200 | +€13,200 | |
| Remuneration and social security | 454/9 | - | €13,200 | +€13,200 | |
| Other amounts payable | 47/48 | €20,000 | €70,000 | +€50,000 | +250% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €3,981 | €1,260 | -€2,721 | -68.3% |
| Other operating charges | 640/8 | €387 | €400 | +€12 | +3.2% |
| Gross operating margin | 9900 | €57,017 | -€17,021 | -€74,038 | |
| Operating profit (loss) | 9901 | €52,649 | -€18,680 | -€71,329 | |
| Financial income | 75/76B | €0 | €440 | +€440 | +169,142% |
| Recurring financial income | 75 | €0 | €440 | +€440 | +169,142% |
| Financial charges | 65/66B | €341 | €460 | +€119 | +35.0% |
| Recurring financial charges | 65 | €341 | €460 | +€119 | +35.0% |
| Profit (loss) for the period before taxes | 9903 | €52,308 | -€18,700 | -€71,009 | |
| Profit (loss) for the period | 9904 | €52,308 | -€18,700 | -€71,009 | |
| Profit (loss) for the period to be appropriated | 9905 | €52,308 | -€18,700 | -€71,009 |
Source: filed annual accounts (NBB), financial years ended 31 December 2024 and 31 December 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 20 October 2026 via checked.be.