VIVASOL: 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.
VIVASOL
Largest movements
- Tangible fixed assets -€9,361
down €9,361 (-32.2%), from €29,055 to €19,693
- Receivables within one year -€5,774
down €5,774 (-27.1%), from €21,327 to €15,553
of which Other amounts receivable: -€5,357
- Cash -€4,068
down €4,068 (-24.3%), from €16,765 to €12,697
mainly Net result for the year (-€19,555) and Trade debts (-€649)
- Profit (loss) carried forward -€19,555
down €19,555, from €2,303 to -€17,251
- Other debts +€1,000
up €1,000 (+1.7%), from €58,921 to €59,921
- Gross operating margin -€29,129
down €29,129, from €20,716 to -€8,413
- Financial charges -€6,021
down €6,021 (-82.8%), from €7,274 to €1,253
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 | €67,146 | €47,943 | -€19,203 | -28.6% |
| Fixed assets | 21/28 | €29,055 | €19,693 | -€9,361 | -32.2% |
| Tangible fixed assets | 22/27 | €29,055 | €19,693 | -€9,361 | -32.2% |
| Plant, machinery and equipment | 23 | €29,055 | €19,693 | -€9,361 | -32.2% |
| Current assets | 29/58 | €38,092 | €28,249 | -€9,842 | -25.8% |
| Stocks and contracts in progress | 3 | €0 | - | = | |
| Stocks | 30/36 | €0 | - | = | |
| Amounts receivable within one year | 40/41 | €21,327 | €15,553 | -€5,774 | -27.1% |
| Trade receivables | 40 | €15,663 | €15,246 | -€417 | -2.7% |
| Other amounts receivable | 41 | €5,664 | €307 | -€5,357 | -94.6% |
| Cash at bank and in hand | 54/58 | €16,765 | €12,697 | -€4,068 | -24.3% |
| Total equity and liabilities | 10/49 | €67,146 | €47,943 | -€19,203 | -28.6% |
| Equity | 10/15 | €7,303 | -€12,251 | -€19,555 | |
| Contributions | 10/11 | €5,000 | €5,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €2,303 | -€17,251 | -€19,555 | |
| Amounts payable | 17/49 | €59,843 | €60,194 | +€351 | +0.6% |
| Amounts payable after more than one year | 17 | €0 | - | = | |
| Financial debts | 170/4 | €0 | - | = | |
| Amounts payable within one year | 42/48 | €59,843 | €60,194 | +€351 | +0.6% |
| Current portion of amounts payable after more than one year | 42 | €0 | - | = | |
| Financial debts | 43 | €0 | - | = | |
| Credit institutions | 430/8 | €0 | - | = | |
| Trade debts | 44 | €922 | €274 | -€649 | -70.3% |
| Suppliers | 440/4 | €922 | €274 | -€649 | -70.3% |
| Taxes, remuneration and social security | 45 | €0 | - | = | |
| Taxes | 450/3 | €0 | - | = | |
| Other amounts payable | 47/48 | €58,921 | €59,921 | +€1,000 | +1.7% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €9,361 | €9,361 | -€0 | 0.0% |
| Other operating charges | 640/8 | €513 | €528 | +€14 | +2.8% |
| Gross operating margin | 9900 | €20,716 | -€8,413 | -€29,129 | |
| Operating profit (loss) | 9901 | €10,841 | -€18,302 | -€29,143 | |
| Financial income | 75/76B | €1 | €0 | -€1 | -100.0% |
| Recurring financial income | 75 | €1 | €0 | -€1 | -100.0% |
| Financial charges | 65/66B | €7,274 | €1,253 | -€6,021 | -82.8% |
| Recurring financial charges | 65 | €7,274 | €1,253 | -€6,021 | -82.8% |
| Profit (loss) for the period before taxes | 9903 | €3,568 | -€19,555 | -€23,122 | |
| Profit (loss) for the period | 9904 | €3,568 | -€19,555 | -€23,122 | |
| Profit (loss) for the period to be appropriated | 9905 | €3,568 | -€19,555 | -€23,122 |
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 6 October 2026 via checked.be.