VIVEE: 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.
What changed
VIVEE
NACE 01.620, Support activities for animal production
fiscal year 2023 against 2024filed annual accounts (NBB)
Net result for the year
€21,590
2023 · €15,176+€6,414
Equity
€4.7m
2023 · €4.7m+€21,590
Cash
€1.8m
2023 · €1.8m+€20,053
Balance sheet total
€5.4m
2023 · €5.4m+€17,104
Largest movements
Assets
No asset line moved by more than 1% of the balance sheet total.
Equity and liabilities
- Tax, wage and social debts -€73,831
down €73,831 (-16.6%), from €444,374 to €370,543
of which Taxes: -€79,176
- Trade debts +€61,127
up €61,127 (+26.7%), from €228,927 to €290,054
Income statement
- Gross operating margin +€197,822
up €197,822 (+6.1%), from €3.3m to €3.5m
- Staff costs +€180,874
up €180,874 (+6.2%), from €2.9m to €3.1m
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.
Result 2023
€15,176
Gross operating margin
+€197,822
Staff costs
-€180,874
Depreciation
-€5,709
Other operating charges
-€812
Other operating items
+€78
Financial income
-€3
Financial charges
-€12
Taxes
-€4,076
Result 2024
€21,590
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.
From operations
+€280,729
Investment
-€260,676
Financing
-€0
Cash 2023
€1.8m
From operations (derived)
+€280,729
Net result for the year
+€21,590
Depreciation
+€293,517
Receivables within one year
-€13,297
Deferred charges and accrued income
-€16,595
Trade debts
+€61,127
Tax, wage and social debts
-€73,831
Accrued charges and deferred income
+€8,219
Investment (derived)
-€260,676
Investment in fixed assets (net)
-€260,676
Financing
-€0
Contributions, distributions and other
-€0
Cash 2024
€1.8m
Every line side by side
| Line | Code | 2023 | 2024 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €5,401,270 | €5,418,374 | +€17,104 | +0.3% |
| Fixed assets | 21/28 | €2,963,201 | €2,930,360 | -€32,841 | -1.1% |
| Tangible fixed assets | 22/27 | €2,963,201 | €2,930,360 | -€32,841 | -1.1% |
| Land and buildings | 22 | €2,515,956 | €2,433,376 | -€82,580 | -3.3% |
| Plant, machinery and equipment | 23 | €219,843 | €195,370 | -€24,473 | -11.1% |
| Furniture and vehicles | 24 | €227,402 | €301,614 | +€74,212 | +32.6% |
| Current assets | 29/58 | €2,438,069 | €2,488,014 | +€49,945 | +2.0% |
| Amounts receivable within one year | 40/41 | €571,848 | €585,145 | +€13,297 | +2.3% |
| Trade receivables | 40 | €571,848 | €571,722 | -€126 | 0.0% |
| Other amounts receivable | 41 | - | €13,423 | +€13,423 | |
| Cash at bank and in hand | 54/58 | €1,801,011 | €1,821,064 | +€20,053 | +1.1% |
| Deferred charges and accrued income | 490/1 | €65,210 | €81,805 | +€16,595 | +25.4% |
| Total equity and liabilities | 10/49 | €5,401,270 | €5,418,374 | +€17,104 | +0.3% |
| Equity | 10/15 | €4,726,181 | €4,747,771 | +€21,590 | +0.5% |
| Contributions | 10/11 | €4,688,751 | €4,688,751 | = | 0.0% |
| Reserves | 13 | €1,113 | €1,113 | +€0 | 0.0% |
| Non-distributable reserves | 130/1 | €1,113 | €1,113 | +€0 | 0.0% |
| Reserves not available under the articles | 1311 | €1,113 | €1,113 | +€0 | 0.0% |
| Profit (loss) carried forward | 14 | €36,317 | €57,907 | +€21,590 | +59.4% |
| Amounts payable | 17/49 | €675,089 | €670,603 | -€4,486 | -0.7% |
| Amounts payable within one year | 42/48 | €673,302 | €660,597 | -€12,705 | -1.9% |
| Trade debts | 44 | €228,927 | €290,054 | +€61,127 | +26.7% |
| Suppliers | 440/4 | €228,927 | €290,054 | +€61,127 | +26.7% |
| Taxes, remuneration and social security | 45 | €444,374 | €370,543 | -€73,831 | -16.6% |
| Taxes | 450/3 | €79,176 | - | -€79,176 | |
| Remuneration and social security | 454/9 | €365,199 | €370,543 | +€5,344 | +1.5% |
| Accrued charges and deferred income | 492/3 | €1,787 | €10,006 | +€8,219 | +459.9% |
| Non-recurring operating income | 76A | - | €45,082 | +€45,082 | |
| Remuneration, social security and pensions | 62 | €2,917,872 | €3,098,746 | +€180,874 | +6.2% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €287,808 | €293,517 | +€5,709 | +2.0% |
| Other operating charges | 640/8 | €24,397 | €25,209 | +€812 | +3.3% |
| Non-recurring operating charges | 66A | €78 | - | -€78 | |
| Gross operating margin | 9900 | €3,258,817 | €3,456,639 | +€197,822 | +6.1% |
| Operating profit (loss) | 9901 | €28,662 | €39,167 | +€10,505 | +36.7% |
| Financial income | 75/76B | €3 | - | -€3 | |
| Recurring financial income | 75 | €3 | - | -€3 | |
| Financial charges | 65/66B | €65 | €77 | +€12 | +18.6% |
| Recurring financial charges | 65 | €65 | €77 | +€12 | +18.6% |
| Profit (loss) for the period before taxes | 9903 | €28,600 | €39,090 | +€10,490 | +36.7% |
| Income taxes | 67/77 | €13,424 | €17,500 | +€4,076 | +30.4% |
| Profit (loss) for the period | 9904 | €15,176 | €21,590 | +€6,414 | +42.3% |
| Profit (loss) for the period to be appropriated | 9905 | €15,176 | €21,590 | +€6,414 | +42.3% |
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 1 October 2026 via checked.be.