Vive: 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.
Vive
Largest movements
- Cash -€11,442
down €11,442 (-25.9%), from €44,251 to €32,809
mainly Net result for the year (-€12,935) and Investment in fixed assets (net) (-€12,236)
- Tangible fixed assets +€3,844
up €3,844 (+3.8%), from €100,197 to €104,041
- Profit (loss) carried forward -€12,935
down €12,935 (-15.4%), from -€84,101 to -€97,036
- Other debts +€5,347
up €5,347 (+2.9%), from €183,527 to €188,874
- Gross operating margin -€7,124
down €7,124, from €5,912 to -€1,212
- Other operating charges +€1,107
up €1,107 (+48.3%), from €2,292 to €3,399
- Depreciation +€655
up €655 (+8.5%), from €7,737 to €8,392
- Financial income +€97
up €97 (+85.8%), from €113 to €210
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 | €144,465 | €136,877 | -€7,588 | -5.3% |
| Fixed assets | 21/28 | €100,197 | €104,041 | +€3,844 | +3.8% |
| Tangible fixed assets | 22/27 | €100,197 | €104,041 | +€3,844 | +3.8% |
| Land and buildings | 22 | €100,197 | €104,041 | +€3,844 | +3.8% |
| Current assets | 29/58 | €44,268 | €32,836 | -€11,432 | -25.8% |
| Amounts receivable within one year | 40/41 | €17 | €27 | +€10 | +58.8% |
| Other amounts receivable | 41 | €17 | €27 | +€10 | +58.8% |
| Cash at bank and in hand | 54/58 | €44,251 | €32,809 | -€11,442 | -25.9% |
| Total equity and liabilities | 10/49 | €144,465 | €136,877 | -€7,588 | -5.3% |
| Equity | 10/15 | -€39,062 | -€51,997 | -€12,935 | -33.1% |
| Contributions | 10/11 | €37,500 | €37,500 | = | 0.0% |
| Reserves | 13 | €7,539 | €7,539 | = | 0.0% |
| Non-distributable reserves | 130/1 | €1,114 | €7,539 | +€6,425 | +576.8% |
| Reserves not available under the articles | 1311 | €1,114 | €1,114 | = | 0.0% |
| Other | 1319 | - | €6,425 | +€6,425 | |
| Distributable reserves | 133 | €6,425 | - | -€6,425 | |
| Profit (loss) carried forward | 14 | -€84,101 | -€97,036 | -€12,935 | -15.4% |
| Amounts payable | 17/49 | €183,527 | €188,874 | +€5,347 | +2.9% |
| Amounts payable within one year | 42/48 | €183,527 | €188,874 | +€5,347 | +2.9% |
| Other amounts payable | 47/48 | €183,527 | €188,874 | +€5,347 | +2.9% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €7,737 | €8,392 | +€655 | +8.5% |
| Other operating charges | 640/8 | €2,292 | €3,399 | +€1,107 | +48.3% |
| Gross operating margin | 9900 | €5,912 | -€1,212 | -€7,124 | |
| Operating profit (loss) | 9901 | -€4,117 | -€13,003 | -€8,886 | -215.8% |
| Financial income | 75/76B | €113 | €210 | +€97 | +85.8% |
| Recurring financial income | 75 | €113 | €210 | +€97 | +85.8% |
| Financial charges | 65/66B | €109 | €142 | +€33 | +30.3% |
| Recurring financial charges | 65 | €109 | €142 | +€33 | +30.3% |
| Profit (loss) for the period before taxes | 9903 | -€4,113 | -€12,935 | -€8,822 | -214.5% |
| Profit (loss) for the period | 9904 | -€4,113 | -€12,935 | -€8,822 | -214.5% |
| Profit (loss) for the period to be appropriated | 9905 | -€4,113 | -€12,935 | -€8,822 | -214.5% |
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 8 October 2026 via checked.be.