Viveli: 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.
Viveli
Largest movements
- Current investments -€547,155
down €547,155 (-45.8%), from €1.2m to €647,296
- Cash +€430,248
up €430,248 (+124.1%), from €346,772 to €777,020
mainly Current investments (+€547,155) and Net result for the year (+€27,075)
- Reserves -€74,656
down €74,656 (-4.1%), from €1.8m to €1.7m
- Current portion of long-term debt -€67,583
no longer reported in 2025 (was €67,583)
- Other debts +€21,988
up €21,988 (+246.0%), from €8,940 to €30,928
- Taxes -€12,944
down €12,944 (-55.1%), from €23,501 to €10,558
- Financial income -€11,784
down €11,784 (-22.2%), from €53,104 to €41,320
of which Non-recurring financial income: -€19,838
- Financial charges +€2,425
up €2,425 (+172.1%), from €1,409 to €3,833
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 | €1,943,169 | €1,807,667 | -€135,503 | -7.0% |
| Fixed assets | 21/28 | €81,628 | €62,300 | -€19,328 | -23.7% |
| Tangible fixed assets | 22/27 | €81,628 | €62,300 | -€19,328 | -23.7% |
| Land and buildings | 22 | €51,696 | €50,552 | -€1,144 | -2.2% |
| Plant, machinery and equipment | 23 | €451 | - | -€451 | |
| Furniture and vehicles | 24 | €29,481 | €11,747 | -€17,733 | -60.2% |
| Current assets | 29/58 | €1,861,541 | €1,745,367 | -€116,174 | -6.2% |
| Amounts receivable within one year | 40/41 | €315,573 | €317,009 | +€1,436 | +0.5% |
| Trade receivables | 40 | €15,573 | - | -€15,573 | |
| Other amounts receivable | 41 | €300,000 | €317,009 | +€17,009 | +5.7% |
| Current investments | 50/53 | €1,194,451 | €647,296 | -€547,155 | -45.8% |
| Cash at bank and in hand | 54/58 | €346,772 | €777,020 | +€430,248 | +124.1% |
| Deferred charges and accrued income | 490/1 | €4,746 | €4,042 | -€704 | -14.8% |
| Total equity and liabilities | 10/49 | €1,943,169 | €1,807,667 | -€135,503 | -7.0% |
| Equity | 10/15 | €1,840,504 | €1,765,848 | -€74,656 | -4.1% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €1,821,904 | €1,747,248 | -€74,656 | -4.1% |
| Distributable reserves | 133 | €1,821,904 | €1,747,248 | -€74,656 | -4.1% |
| Amounts payable | 17/49 | €102,665 | €41,819 | -€60,846 | -59.3% |
| Amounts payable within one year | 42/48 | €102,011 | €38,852 | -€63,159 | -61.9% |
| Current portion of amounts payable after more than one year | 42 | €67,583 | - | -€67,583 | |
| Trade debts | 44 | €271 | €11 | -€260 | -95.9% |
| Suppliers | 440/4 | €271 | €11 | -€260 | -95.9% |
| Taxes, remuneration and social security | 45 | €25,217 | €7,913 | -€17,304 | -68.6% |
| Taxes | 450/3 | €25,217 | €7,913 | -€17,304 | -68.6% |
| Other amounts payable | 47/48 | €8,940 | €30,928 | +€21,988 | +246.0% |
| Accrued charges and deferred income | 492/3 | €654 | €2,966 | +€2,312 | +353.4% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €19,328 | €19,328 | = | 0.0% |
| Other operating charges | 640/8 | €1,103 | €1,290 | +€188 | +17.0% |
| Non-recurring operating charges | 66A | €16,500 | - | -€16,500 | |
| Gross operating margin | 9900 | €20,625 | €20,764 | +€139 | +0.7% |
| Operating profit (loss) | 9901 | -€16,306 | €146 | +€16,452 | |
| Financial income | 75/76B | €53,104 | €41,320 | -€11,784 | -22.2% |
| Recurring financial income | 75 | €33,265 | €41,320 | +€8,054 | +24.2% |
| Non-recurring financial income | 76B | €19,838 | - | -€19,838 | |
| Financial charges | 65/66B | €1,409 | €3,833 | +€2,425 | +172.1% |
| Recurring financial charges | 65 | €1,409 | €3,833 | +€2,425 | +172.1% |
| Profit (loss) for the period before taxes | 9903 | €35,389 | €37,632 | +€2,243 | +6.3% |
| Income taxes | 67/77 | €23,501 | €10,558 | -€12,944 | -55.1% |
| Profit (loss) for the period | 9904 | €11,888 | €27,075 | +€15,187 | +127.8% |
| Transfer from tax-exempt reserves | 789 | €146,980 | - | -€146,980 | |
| Profit (loss) for the period to be appropriated | 9905 | €158,868 | €27,075 | -€131,793 | -83.0% |
Source: filed annual accounts (NBB), fiscal years ended 30 June 2024 and 30 June 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 3 October 2026 via checked.be.