VIVE VALEQUE: 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 VALEQUE
Largest movements
- Cash -€5,235
down €5,235 (-19.5%), from €26,865 to €21,630
mainly Net result for the year (-€5,802) and Deferred charges and accrued income (-€45)
- Profit (loss) carried forward -€5,802
down €5,802 (-37.6%), from €15,418 to €9,617
- Debts within one year +€612
up €612 (+5.0%), from €12,159 to €12,770
of which Tax, wage and social debts: +€1,082
- Staff costs +€55,957
new in 2025: €55,957
- Gross operating margin +€48,708
up €48,708 (+2656.3%), from €1,834 to €50,542
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 | €27,577 | €22,387 | -€5,190 | -18.8% |
| Current assets | 29/58 | €27,577 | €22,387 | -€5,190 | -18.8% |
| Amounts receivable within one year | 40/41 | €98 | €98 | = | 0.0% |
| Other amounts receivable | 41 | €98 | €98 | = | 0.0% |
| Cash at bank and in hand | 54/58 | €26,865 | €21,630 | -€5,235 | -19.5% |
| Deferred charges and accrued income | 490/1 | €614 | €659 | +€45 | +7.3% |
| Total equity and liabilities | 10/49 | €27,577 | €22,387 | -€5,190 | -18.8% |
| Equity | 10/15 | €15,418 | €9,617 | -€5,802 | -37.6% |
| Profit (loss) carried forward | 14 | €15,418 | €9,617 | -€5,802 | -37.6% |
| Amounts payable | 17/49 | €12,159 | €12,770 | +€612 | +5.0% |
| Amounts payable within one year | 42/48 | €12,159 | €12,770 | +€612 | +5.0% |
| Trade debts | 44 | €4,445 | €4,030 | -€414 | -9.3% |
| Suppliers | 440/4 | €4,445 | €4,030 | -€414 | -9.3% |
| Taxes, remuneration and social security | 45 | €7,612 | €8,694 | +€1,082 | +14.2% |
| Remuneration and social security | 454/9 | €7,612 | €8,694 | +€1,082 | +14.2% |
| Remuneration, social security and pensions | 62 | - | €55,957 | +€55,957 | |
| Gross operating margin | 9900 | €1,834 | €50,542 | +€48,708 | +2656.3% |
| Operating profit (loss) | 9901 | €1,834 | -€5,415 | -€7,249 | |
| Financial charges | 65/66B | €398 | €386 | -€12 | -3.0% |
| Recurring financial charges | 65 | €398 | €386 | -€12 | -3.0% |
| Profit (loss) for the period before taxes | 9903 | €1,436 | -€5,802 | -€7,237 | |
| Profit (loss) for the period | 9904 | €1,436 | -€5,802 | -€7,237 | |
| Profit (loss) for the period to be appropriated | 9905 | €1,436 | -€5,802 | -€7,237 |
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 5 October 2026 via checked.be.