VIVEA: 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.
VIVEA
Largest movements
- Receivables within one year +€12,155
up €12,155 (+176.2%), from €6,899 to €19,054
of which Trade receivables: +€10,966
- Debts after one year -€32,047
down €32,047 (-11.7%), from €273,744 to €241,697
- Other debts +€22,011
up €22,011 (+17.4%), from €126,175 to €148,186
- Profit (loss) carried forward +€13,507
up €13,507, from -€3,568 to €9,939
- Gross operating margin +€25,994
up €25,994 (+113.6%), from €22,892 to €48,887
- Depreciation +€8,340
up €8,340 (+43.4%), from €19,226 to €27,566
From the 2023 result to the 2024 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 2023 and 2024 balance sheets and the 2024 result: not a filed cash-flow statement. It shows where the money came from and went.
Every line side by side
| Line | Code | 2023 | 2024 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €445,541 | €450,448 | +€4,906 | +1.1% |
| Fixed assets | 21/28 | €435,104 | €431,329 | -€3,775 | -0.9% |
| Tangible fixed assets | 22/27 | €435,104 | €431,329 | -€3,775 | -0.9% |
| Land and buildings | 22 | €405,278 | €393,219 | -€12,059 | -3.0% |
| Plant, machinery and equipment | 23 | €6,910 | €23,901 | +€16,990 | +245.9% |
| Furniture and vehicles | 24 | €22,916 | €14,209 | -€8,707 | -38.0% |
| Current assets | 29/58 | €10,437 | €19,119 | +€8,682 | +83.2% |
| Amounts receivable within one year | 40/41 | €6,899 | €19,054 | +€12,155 | +176.2% |
| Trade receivables | 40 | €6,899 | €17,865 | +€10,966 | +159.0% |
| Other amounts receivable | 41 | - | €1,188 | +€1,188 | |
| Cash at bank and in hand | 54/58 | €3,538 | - | -€3,538 | |
| Deferred charges and accrued income | 490/1 | - | €65 | +€65 | |
| Total equity and liabilities | 10/49 | €445,541 | €450,448 | +€4,906 | +1.1% |
| Equity | 10/15 | €6,432 | €19,939 | +€13,507 | +210.0% |
| Contributions | 10/11 | €10,000 | €10,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€3,568 | €9,939 | +€13,507 | |
| Amounts payable | 17/49 | €439,110 | €430,509 | -€8,601 | -2.0% |
| Amounts payable after more than one year | 17 | €273,744 | €241,697 | -€32,047 | -11.7% |
| Financial debts | 170/4 | €273,744 | €241,697 | -€32,047 | -11.7% |
| Amounts payable within one year | 42/48 | €165,365 | €188,812 | +€23,447 | +14.2% |
| Current portion of amounts payable after more than one year | 42 | €31,256 | €32,047 | +€792 | +2.5% |
| Financial debts | 43 | - | €680 | +€680 | |
| Credit institutions | 430/8 | - | €680 | +€680 | |
| Trade debts | 44 | €4,545 | €4,974 | +€429 | +9.4% |
| Suppliers | 440/4 | €4,545 | €4,974 | +€429 | +9.4% |
| Taxes, remuneration and social security | 45 | €3,389 | €2,925 | -€464 | -13.7% |
| Taxes | 450/3 | €3,389 | €2,925 | -€464 | -13.7% |
| Remuneration and social security | 454/9 | €0 | - | = | |
| Other amounts payable | 47/48 | €126,175 | €148,186 | +€22,011 | +17.4% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €19,226 | €27,566 | +€8,340 | +43.4% |
| Other operating charges | 640/8 | €2,060 | €2,170 | +€110 | +5.3% |
| Gross operating margin | 9900 | €22,892 | €48,887 | +€25,994 | +113.6% |
| Operating profit (loss) | 9901 | €1,606 | €19,151 | +€17,545 | +1092.4% |
| Financial income | 75/76B | €25 | €5 | -€20 | -78.6% |
| Recurring financial income | 75 | €25 | €5 | -€20 | -78.6% |
| Financial charges | 65/66B | €5,539 | €5,458 | -€81 | -1.5% |
| Recurring financial charges | 65 | €5,539 | €5,458 | -€81 | -1.5% |
| Profit (loss) for the period before taxes | 9903 | -€3,908 | €13,698 | +€17,606 | |
| Income taxes | 67/77 | €153 | €191 | +€37 | +24.4% |
| Profit (loss) for the period | 9904 | -€4,061 | €13,507 | +€17,568 | |
| Profit (loss) for the period to be appropriated | 9905 | -€4,061 | €13,507 | +€17,568 |
Source: filed annual accounts (NBB), fiscal years ended 31 December 2023 and 31 December 2024. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 4 October 2026 via checked.be.