VIVE LIVING: 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 LIVING
Largest movements
- Deferred charges and accrued income -€2,951
down €2,951 (-14.5%), from €20,336 to €17,385
- Cash -€1,037
down €1,037 (-40.2%), from €2,578 to €1,541
mainly Other debts (-€5,910) and Investment in fixed assets (net) (-€5,000)
- Tangible fixed assets +€1,002
up €1,002 (+11.7%), from €8,548 to €9,550
of which Furniture and vehicles: +€1,345
- Other debts -€5,910
down €5,910 (-27.6%), from €21,436 to €15,526
- Trade debts +€1,205
up €1,205 (+104.9%), from €1,148 to €2,353
- Tax, wage and social debts +€980
up €980 (+19.5%), from €5,032 to €6,012
- Gross operating margin +€617
up €617 (+8.4%), from €7,305 to €7,921
- Financial charges +€344
up €344 (+20.5%), from €1,675 to €2,018
- Depreciation +€124
up €124 (+3.2%), from €3,873 to €3,998
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 | €48,875 | €45,416 | -€3,459 | -7.1% |
| Fixed assets | 21/28 | €8,548 | €9,550 | +€1,002 | +11.7% |
| Tangible fixed assets | 22/27 | €8,548 | €9,550 | +€1,002 | +11.7% |
| Plant, machinery and equipment | 23 | €558 | €216 | -€342 | -61.3% |
| Furniture and vehicles | 24 | €7,990 | €9,335 | +€1,345 | +16.8% |
| Current assets | 29/58 | €40,327 | €35,866 | -€4,461 | -11.1% |
| Amounts receivable within one year | 40/41 | €17,413 | €16,940 | -€473 | -2.7% |
| Trade receivables | 40 | €16,940 | €16,940 | = | 0.0% |
| Other amounts receivable | 41 | €473 | €0 | -€473 | -100.0% |
| Cash at bank and in hand | 54/58 | €2,578 | €1,541 | -€1,037 | -40.2% |
| Deferred charges and accrued income | 490/1 | €20,336 | €17,385 | -€2,951 | -14.5% |
| Total equity and liabilities | 10/49 | €48,875 | €45,416 | -€3,459 | -7.1% |
| Equity | 10/15 | €20,059 | €20,326 | +€267 | +1.3% |
| Contributions | 10/11 | €10,000 | €10,000 | = | 0.0% |
| Reserves | 13 | €10,059 | €10,326 | +€267 | +2.7% |
| Distributable reserves | 133 | €10,059 | €10,326 | +€267 | +2.7% |
| Profit (loss) carried forward | 14 | €0 | - | = | |
| Amounts payable | 17/49 | €28,816 | €25,090 | -€3,726 | -12.9% |
| Amounts payable within one year | 42/48 | €27,616 | €23,890 | -€3,726 | -13.5% |
| Trade debts | 44 | €1,148 | €2,353 | +€1,205 | +104.9% |
| Suppliers | 440/4 | €1,148 | €2,353 | +€1,205 | +104.9% |
| Taxes, remuneration and social security | 45 | €5,032 | €6,012 | +€980 | +19.5% |
| Taxes | 450/3 | €5,032 | €6,012 | +€980 | +19.5% |
| Other amounts payable | 47/48 | €21,436 | €15,526 | -€5,910 | -27.6% |
| Accrued charges and deferred income | 492/3 | €1,200 | €1,200 | = | 0.0% |
| Non-recurring operating income | 76A | €446 | €0 | -€446 | -100.0% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €3,873 | €3,998 | +€124 | +3.2% |
| Other operating charges | 640/8 | €602 | €601 | -€0 | 0.0% |
| Gross operating margin | 9900 | €7,305 | €7,921 | +€617 | +8.4% |
| Operating profit (loss) | 9901 | €2,830 | €3,323 | +€493 | +17.4% |
| Financial income | 75/76B | €6 | €0 | -€6 | -100.0% |
| Recurring financial income | 75 | €6 | €0 | -€6 | -100.0% |
| Financial charges | 65/66B | €1,675 | €2,018 | +€344 | +20.5% |
| Recurring financial charges | 65 | €1,675 | €2,018 | +€344 | +20.5% |
| Profit (loss) for the period before taxes | 9903 | €1,161 | €1,304 | +€143 | +12.3% |
| Income taxes | 67/77 | €1,105 | €1,038 | -€67 | -6.1% |
| Profit (loss) for the period | 9904 | €57 | €267 | +€210 | +371.3% |
| Profit (loss) for the period to be appropriated | 9905 | €57 | €267 | +€210 | +371.3% |
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.