VIVATRA: 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.
VIVATRA
Largest movements
- Cash -€7,253
down €7,253 (-20.4%), from €35,604 to €28,351
mainly Contributions, distributions and other (-€27,000) and Tax, wage and social debts (-€11,371)
- Tangible fixed assets -€5,000
no longer reported in 2025 (was €5,000)
- Receivables within one year +€4,091
up €4,091 (+70.5%), from €5,805 to €9,896
- Tax, wage and social debts -€11,371
down €11,371 (-80.3%), from €14,167 to €2,796
- Other debts +€2,000
up €2,000 (+8.0%), from €25,000 to €27,000
- Profit (loss) carried forward +€988
up €988 (+23.5%), from €4,212 to €5,200
- Gross operating margin -€5,287
down €5,287 (-13.3%), from €39,615 to €34,328
- Taxes -€1,402
down €1,402 (-83.2%), from €1,686 to €284
- Other operating charges -€597
down €597 (-42.7%), from €1,398 to €800
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 | €46,409 | €38,248 | -€8,161 | -17.6% |
| Fixed assets | 21/28 | €5,000 | - | -€5,000 | |
| Tangible fixed assets | 22/27 | €5,000 | - | -€5,000 | |
| Furniture and vehicles | 24 | €5,000 | - | -€5,000 | |
| Current assets | 29/58 | €41,409 | €38,248 | -€3,161 | -7.6% |
| Amounts receivable within one year | 40/41 | €5,805 | €9,896 | +€4,091 | +70.5% |
| Other amounts receivable | 41 | €5,805 | €9,896 | +€4,091 | +70.5% |
| Cash at bank and in hand | 54/58 | €35,604 | €28,351 | -€7,253 | -20.4% |
| Total equity and liabilities | 10/49 | €46,409 | €38,248 | -€8,161 | -17.6% |
| Equity | 10/15 | €7,212 | €8,200 | +€988 | +13.7% |
| Contributions | 10/11 | €3,000 | €3,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €4,212 | €5,200 | +€988 | +23.5% |
| Amounts payable | 17/49 | €39,197 | €30,047 | -€9,150 | -23.3% |
| Amounts payable within one year | 42/48 | €39,197 | €30,047 | -€9,150 | -23.3% |
| Trade debts | 44 | €30 | €251 | +€221 | +735.4% |
| Suppliers | 440/4 | €30 | €251 | +€221 | +735.4% |
| Taxes, remuneration and social security | 45 | €14,167 | €2,796 | -€11,371 | -80.3% |
| Taxes | 450/3 | €14,167 | €2,796 | -€11,371 | -80.3% |
| Other amounts payable | 47/48 | €25,000 | €27,000 | +€2,000 | +8.0% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €5,000 | €5,000 | = | 0.0% |
| Other operating charges | 640/8 | €1,398 | €800 | -€597 | -42.7% |
| Non-recurring operating charges | 66A | €302 | €58 | -€244 | -80.8% |
| Gross operating margin | 9900 | €39,615 | €34,328 | -€5,287 | -13.3% |
| Operating profit (loss) | 9901 | €32,915 | €28,469 | -€4,446 | -13.5% |
| Financial charges | 65/66B | €180 | €197 | +€17 | +9.4% |
| Recurring financial charges | 65 | €180 | €197 | +€17 | +9.4% |
| Profit (loss) for the period before taxes | 9903 | €32,735 | €28,272 | -€4,463 | -13.6% |
| Income taxes | 67/77 | €1,686 | €284 | -€1,402 | -83.2% |
| Profit (loss) for the period | 9904 | €31,049 | €27,988 | -€3,061 | -9.9% |
| Profit (loss) for the period to be appropriated | 9905 | €31,049 | €27,988 | -€3,061 | -9.9% |
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 10 October 2026 via checked.be.