VivArsenaal: 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.
VivArsenaal
Largest movements
- Cash +€62,329
up €62,329 (+73.2%), from €85,097 to €147,426
mainly Trade debts (+€63,472) and Receivables within one year (+€1,314)
- Trade debts +€63,472
up €63,472 (+214%), from €29,613 to €93,085
- Tax, wage and social debts -€2,185
no longer reported in 2025 (was €2,185)
- Gross operating margin +€806
up €806 (+161%), from €502 to €1,308
- Financial charges +€182
up €182 (+121%), from €150 to €332
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 | €86,411 | €147,426 | +€61,015 | +70.6% |
| Current assets | 29/58 | €86,411 | €147,426 | +€61,015 | +70.6% |
| Amounts receivable within one year | 40/41 | €1,314 | - | -€1,314 | |
| Trade receivables | 40 | €1,314 | - | -€1,314 | |
| Cash at bank and in hand | 54/58 | €85,097 | €147,426 | +€62,329 | +73.2% |
| Total equity and liabilities | 10/49 | €86,411 | €147,426 | +€61,015 | +70.6% |
| Equity | 10/15 | €49,613 | €50,341 | +€728 | +1.5% |
| Contributions | 10/11 | €50,000 | €50,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€387 | €341 | +€728 | |
| Provisions and deferred taxes | 16 | €5,000 | €4,000 | -€1,000 | -20.0% |
| Provisions for liabilities and charges | 160/5 | €5,000 | €4,000 | -€1,000 | -20.0% |
| Other liabilities and charges | 164/5 | €5,000 | €4,000 | -€1,000 | -20.0% |
| Amounts payable | 17/49 | €31,798 | €93,085 | +€61,287 | +193% |
| Amounts payable within one year | 42/48 | €31,798 | €93,085 | +€61,287 | +193% |
| Trade debts | 44 | €29,613 | €93,085 | +€63,472 | +214% |
| Suppliers | 440/4 | €29,613 | €93,085 | +€63,472 | +214% |
| Taxes, remuneration and social security | 45 | €2,185 | - | -€2,185 | |
| Taxes | 450/3 | €2,185 | - | -€2,185 | |
| Other operating charges | 640/8 | €246 | €248 | +€2 | +0.8% |
| Gross operating margin | 9900 | €502 | €1,308 | +€806 | +161% |
| Operating profit (loss) | 9901 | €256 | €1,060 | +€804 | +314% |
| Financial charges | 65/66B | €150 | €332 | +€182 | +121% |
| Recurring financial charges | 65 | €150 | €332 | +€182 | +121% |
| Profit (loss) for the period before taxes | 9903 | €106 | €728 | +€622 | +587% |
| Profit (loss) for the period | 9904 | €106 | €728 | +€622 | +587% |
| Profit (loss) for the period to be appropriated | 9905 | €106 | €728 | +€622 | +587% |
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 23 October 2026 via checked.be.