VIVENS: 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.
VIVENS
Largest movements
- Tangible fixed assets -€4,936
down €4,936 (-3.1%), from €159,487 to €154,552
of which Land and buildings: -€3,939
- Cash -€3,531
down €3,531 (-14.5%), from €24,421 to €20,890
mainly Debts after one year (-€20,189) and Other debts (-€8,953)
- Debts after one year -€20,189
down €20,189 (-35.0%), from €57,684 to €37,494
- Reserves +€16,569
up €16,569 (+25.0%), from €66,333 to €82,901
of which Distributable reserves: +€16,569
- Other debts -€8,953
down €8,953 (-30.7%), from €29,127 to €20,174
- Tax, wage and social debts +€3,387
up €3,387 (+54.8%), from €6,186 to €9,573
- Gross operating margin +€27,478
up €27,478 (+205.2%), from €13,393 to €40,871
- Taxes +€7,048
up €7,048 (+1171.3%), from €602 to €7,650
- Financial charges -€2,919
down €2,919 (-23.5%), from €12,428 to €9,509
- Depreciation -€1,559
down €1,559 (-24.0%), from €6,494 to €4,936
- Other operating charges +€423
up €423 (+23.4%), from €1,808 to €2,231
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 | €188,796 | €179,704 | -€9,092 | -4.8% |
| Fixed assets | 21/28 | €159,558 | €154,623 | -€4,936 | -3.1% |
| Tangible fixed assets | 22/27 | €159,487 | €154,552 | -€4,936 | -3.1% |
| Land and buildings | 22 | €157,194 | €153,255 | -€3,939 | -2.5% |
| Furniture and vehicles | 24 | €2,294 | €1,296 | -€997 | -43.5% |
| Financial fixed assets | 28 | €71 | €71 | = | 0.0% |
| Current assets | 29/58 | €29,238 | €25,081 | -€4,156 | -14.2% |
| Amounts receivable within one year | 40/41 | €2,399 | €2,399 | = | 0.0% |
| Other amounts receivable | 41 | €2,399 | €2,399 | = | 0.0% |
| Cash at bank and in hand | 54/58 | €24,421 | €20,890 | -€3,531 | -14.5% |
| Deferred charges and accrued income | 490/1 | €2,418 | €1,793 | -€625 | -25.9% |
| Total equity and liabilities | 10/49 | €188,796 | €179,704 | -€9,092 | -4.8% |
| Equity | 10/15 | €72,533 | €89,101 | +€16,569 | +22.8% |
| Contributions | 10/11 | €6,200 | €6,200 | = | 0.0% |
| Reserves | 13 | €66,333 | €82,901 | +€16,569 | +25.0% |
| Tax-exempt reserves | 132 | €7,716 | €7,716 | = | 0.0% |
| Distributable reserves | 133 | €58,616 | €75,185 | +€16,569 | +28.3% |
| Amounts payable | 17/49 | €116,264 | €90,603 | -€25,661 | -22.1% |
| Amounts payable after more than one year | 17 | €57,684 | €37,494 | -€20,189 | -35.0% |
| Financial debts | 170/4 | €57,684 | €37,494 | -€20,189 | -35.0% |
| Amounts payable within one year | 42/48 | €57,279 | €51,785 | -€5,494 | -9.6% |
| Current portion of amounts payable after more than one year | 42 | €19,470 | €20,189 | +€719 | +3.7% |
| Trade debts | 44 | €2,496 | €1,849 | -€647 | -25.9% |
| Suppliers | 440/4 | €2,496 | €1,849 | -€647 | -25.9% |
| Taxes, remuneration and social security | 45 | €6,186 | €9,573 | +€3,387 | +54.8% |
| Taxes | 450/3 | €6,186 | €9,573 | +€3,387 | +54.8% |
| Other amounts payable | 47/48 | €29,127 | €20,174 | -€8,953 | -30.7% |
| Accrued charges and deferred income | 492/3 | €1,301 | €1,323 | +€23 | +1.7% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €6,494 | €4,936 | -€1,559 | -24.0% |
| Other operating charges | 640/8 | €1,808 | €2,231 | +€423 | +23.4% |
| Gross operating margin | 9900 | €13,393 | €40,871 | +€27,478 | +205.2% |
| Operating profit (loss) | 9901 | €5,091 | €33,704 | +€28,613 | +562.0% |
| Financial income | 75/76B | €7 | €24 | +€17 | +256.2% |
| Recurring financial income | 75 | €7 | €24 | +€17 | +256.2% |
| Financial charges | 65/66B | €12,428 | €9,509 | -€2,919 | -23.5% |
| Recurring financial charges | 65 | €12,428 | €9,509 | -€2,919 | -23.5% |
| Profit (loss) for the period before taxes | 9903 | -€7,331 | €24,218 | +€31,549 | |
| Income taxes | 67/77 | €602 | €7,650 | +€7,048 | +1171.3% |
| Profit (loss) for the period | 9904 | -€7,932 | €16,569 | +€24,501 | |
| Profit (loss) for the period to be appropriated | 9905 | -€7,932 | €16,569 | +€24,501 |
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 9 October 2026 via checked.be.