ViVe Legal: 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 Legal
Largest movements
- Cash +€29,725
up €29,725 (+35.7%), from €83,211 to €112,935
mainly Net result for the year (+€29,208) and Receivables within one year (+€8,463)
- Receivables within one year -€8,463
down €8,463 (-79.7%), from €10,624 to €2,160
of which Trade receivables: -€8,439
- Deferred charges and accrued income -€3,727
down €3,727 (-46.0%), from €8,094 to €4,368
- Tangible fixed assets -€1,269
down €1,269 (-26.2%), from €4,840 to €3,571
- Reserves +€8,698
up €8,698 (+12.0%), from €72,292 to €80,990
- Tax, wage and social debts +€3,535
up €3,535 (+132%), from €2,682 to €6,217
- Other debts +€2,696
up €2,696 (+496%), from €544 to €3,239
- Profit (loss) carried forward +€2,510
up €2,510 (+9.4%), from €26,698 to €29,208
- Gross operating margin +€2,582
up €2,582 (+5.9%), from €43,435 to €46,017
- Taxes +€510
up €510 (+4.2%), from €12,194 to €12,704
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 | €106,769 | €123,034 | +€16,265 | +15.2% |
| Fixed assets | 21/28 | €4,840 | €3,571 | -€1,269 | -26.2% |
| Tangible fixed assets | 22/27 | €4,840 | €3,571 | -€1,269 | -26.2% |
| Plant, machinery and equipment | 23 | €878 | €546 | -€332 | -37.8% |
| Furniture and vehicles | 24 | €1,052 | €505 | -€547 | -52.0% |
| Other tangible fixed assets | 26 | €2,910 | €2,520 | -€391 | -13.4% |
| Current assets | 29/58 | €101,929 | €119,463 | +€17,534 | +17.2% |
| Amounts receivable within one year | 40/41 | €10,624 | €2,160 | -€8,463 | -79.7% |
| Trade receivables | 40 | €10,599 | €2,160 | -€8,439 | -79.6% |
| Other amounts receivable | 41 | €25 | - | -€25 | |
| Cash at bank and in hand | 54/58 | €83,211 | €112,935 | +€29,725 | +35.7% |
| Deferred charges and accrued income | 490/1 | €8,094 | €4,368 | -€3,727 | -46.0% |
| Total equity and liabilities | 10/49 | €106,769 | €123,034 | +€16,265 | +15.2% |
| Equity | 10/15 | €99,990 | €111,199 | +€11,208 | +11.2% |
| Contributions | 10/11 | €1,000 | €1,000 | = | 0.0% |
| Reserves | 13 | €72,292 | €80,990 | +€8,698 | +12.0% |
| Distributable reserves | 133 | €72,292 | €80,990 | +€8,698 | +12.0% |
| Profit (loss) carried forward | 14 | €26,698 | €29,208 | +€2,510 | +9.4% |
| Amounts payable | 17/49 | €6,779 | €11,836 | +€5,057 | +74.6% |
| Amounts payable within one year | 42/48 | €6,732 | €11,836 | +€5,104 | +75.8% |
| Trade debts | 44 | €3,506 | €2,380 | -€1,126 | -32.1% |
| Suppliers | 440/4 | €3,506 | €2,380 | -€1,126 | -32.1% |
| Taxes, remuneration and social security | 45 | €2,682 | €6,217 | +€3,535 | +132% |
| Taxes | 450/3 | €2,682 | €6,217 | +€3,535 | +132% |
| Other amounts payable | 47/48 | €544 | €3,239 | +€2,696 | +496% |
| Accrued charges and deferred income | 492/3 | €47 | - | -€47 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €1,271 | €1,269 | -€2 | -0.1% |
| Other operating charges | 640/8 | €1,358 | €1,078 | -€280 | -20.6% |
| Gross operating margin | 9900 | €43,435 | €46,017 | +€2,582 | +5.9% |
| Operating profit (loss) | 9901 | €40,806 | €43,670 | +€2,864 | +7.0% |
| Financial income | 75/76B | €0 | €99 | +€99 | +986,400% |
| Recurring financial income | 75 | €0 | €99 | +€99 | +986,400% |
| Financial charges | 65/66B | €1,914 | €1,857 | -€57 | -3.0% |
| Recurring financial charges | 65 | €1,914 | €1,857 | -€57 | -3.0% |
| Profit (loss) for the period before taxes | 9903 | €38,893 | €41,912 | +€3,019 | +7.8% |
| Income taxes | 67/77 | €12,194 | €12,704 | +€510 | +4.2% |
| Profit (loss) for the period | 9904 | €26,698 | €29,208 | +€2,510 | +9.4% |
| Profit (loss) for the period to be appropriated | 9905 | €26,698 | €29,208 | +€2,510 | +9.4% |
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 27 October 2026 via checked.be.