Vive La Vida: 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.
Vive La Vida
Largest movements
- Cash -€39,422
down €39,422 (-69.3%), from €56,921 to €17,499
mainly Receivables within one year (-€32,034) and Other debts (-€4,400)
- Receivables within one year +€32,034
up €32,034 (+179.1%), from €17,885 to €49,919
of which Other amounts receivable: +€34,907
- Tangible fixed assets -€2,474
down €2,474 (-21.2%), from €11,690 to €9,216
- Deferred charges and accrued income +€1,080
up €1,080 (+108.5%), from €996 to €2,076
- Other debts -€4,400
no longer reported in 2025 (was €4,400)
- Tax, wage and social debts -€3,000
down €3,000 (-47.6%), from €6,297 to €3,297
of which Taxes: -€4,500
- Profit (loss) carried forward -€1,724
new in 2025: -€1,724
- Gross operating margin -€36,957
down €36,957 (-97.0%), from €38,091 to €1,134
- Taxes -€8,404
no longer reported in 2025 (was €8,404)
- Financial income +€1,043
up €1,043 (+285.0%), from €366 to €1,409
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 | €87,492 | €78,710 | -€8,782 | -10.0% |
| Fixed assets | 21/28 | €11,690 | €9,216 | -€2,474 | -21.2% |
| Tangible fixed assets | 22/27 | €11,690 | €9,216 | -€2,474 | -21.2% |
| Furniture and vehicles | 24 | €11,690 | €9,216 | -€2,474 | -21.2% |
| Current assets | 29/58 | €75,802 | €69,494 | -€6,308 | -8.3% |
| Amounts receivable within one year | 40/41 | €17,885 | €49,919 | +€32,034 | +179.1% |
| Trade receivables | 40 | €6,729 | €3,857 | -€2,872 | -42.7% |
| Other amounts receivable | 41 | €11,156 | €46,062 | +€34,907 | +312.9% |
| Cash at bank and in hand | 54/58 | €56,921 | €17,499 | -€39,422 | -69.3% |
| Deferred charges and accrued income | 490/1 | €996 | €2,076 | +€1,080 | +108.5% |
| Total equity and liabilities | 10/49 | €87,492 | €78,710 | -€8,782 | -10.0% |
| Equity | 10/15 | €75,639 | €73,915 | -€1,724 | -2.3% |
| Contributions | 10/11 | €1,000 | €1,000 | = | 0.0% |
| Reserves | 13 | €74,639 | €74,639 | = | 0.0% |
| Non-distributable reserves | 130/1 | €74,639 | €74,639 | = | 0.0% |
| Other | 1319 | €74,639 | €74,639 | = | 0.0% |
| Profit (loss) carried forward | 14 | - | -€1,724 | -€1,724 | |
| Amounts payable | 17/49 | €11,853 | €4,794 | -€7,058 | -59.6% |
| Amounts payable within one year | 42/48 | €11,853 | €4,794 | -€7,058 | -59.6% |
| Trade debts | 44 | €1,155 | €1,497 | +€342 | +29.6% |
| Suppliers | 440/4 | €1,155 | €1,497 | +€342 | +29.6% |
| Taxes, remuneration and social security | 45 | €6,297 | €3,297 | -€3,000 | -47.6% |
| Taxes | 450/3 | €6,297 | €1,797 | -€4,500 | -71.5% |
| Remuneration and social security | 454/9 | - | €1,500 | +€1,500 | |
| Other amounts payable | 47/48 | €4,400 | - | -€4,400 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €3,549 | €3,357 | -€193 | -5.4% |
| Other operating charges | 640/8 | €610 | €628 | +€18 | +2.9% |
| Non-recurring operating charges | 66A | €406 | €169 | -€237 | -58.4% |
| Gross operating margin | 9900 | €38,091 | €1,134 | -€36,957 | -97.0% |
| Operating profit (loss) | 9901 | €33,525 | -€3,020 | -€36,545 | |
| Financial income | 75/76B | €366 | €1,409 | +€1,043 | +285.0% |
| Recurring financial income | 75 | €366 | €1,409 | +€1,043 | +285.0% |
| Financial charges | 65/66B | €86 | €114 | +€28 | +32.1% |
| Recurring financial charges | 65 | €86 | €114 | +€28 | +32.1% |
| Profit (loss) for the period before taxes | 9903 | €33,806 | -€1,724 | -€35,530 | |
| Income taxes | 67/77 | €8,404 | - | -€8,404 | |
| Profit (loss) for the period | 9904 | €25,402 | -€1,724 | -€27,126 | |
| Profit (loss) for the period to be appropriated | 9905 | €25,402 | -€1,724 | -€27,126 |
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 12 October 2026 via checked.be.