VIVENT: 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.
VIVENT
Largest movements
- Cash -€7,190
down €7,190 (-92.7%), from €7,752 to €563
- Stocks and contracts -€1,677
down €1,677 (-46.7%), from €3,591 to €1,914
- Receivables within one year -€688
down €688 (-31.8%), from €2,166 to €1,478
of which Other amounts receivable: -€482
- Tangible fixed assets -€476
down €476 (-52.8%), from €902 to €426
- Profit (loss) carried forward -€17,161
down €17,161 (-91.1%), from -€18,832 to -€35,994
- Other debts +€10,925
up €10,925 (+180%), from €6,070 to €16,995
- Advances received -€4,789
down €4,789 (-79.2%), from €6,046 to €1,257
- Trade debts +€901
up €901 (+184%), from €490 to €1,391
- Gross operating margin +€7,099
up €7,099 (+52.2%), from -€13,606 to -€6,506
- Other operating charges -€835
down €835 (-67.6%), from €1,234 to €400
From the 2023 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.
Derived cash bridge
A cash bridge needs two consecutive financial years: one year's result and depreciation cannot explain a change over several years. Pick two years that follow each other.
Every line side by side
| Line | Code | 2023 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €14,535 | €4,461 | -€10,074 | -69.3% |
| Fixed assets | 21/28 | €952 | €426 | -€526 | -55.3% |
| Tangible fixed assets | 22/27 | €902 | €426 | -€476 | -52.8% |
| Furniture and vehicles | 24 | €902 | €426 | -€476 | -52.8% |
| Financial fixed assets | 28 | €50 | - | -€50 | |
| Current assets | 29/58 | €13,583 | €4,035 | -€9,548 | -70.3% |
| Stocks and contracts in progress | 3 | €3,591 | €1,914 | -€1,677 | -46.7% |
| Stocks | 30/36 | €3,591 | €1,914 | -€1,677 | -46.7% |
| Amounts receivable within one year | 40/41 | €2,166 | €1,478 | -€688 | -31.8% |
| Trade receivables | 40 | €1,218 | €1,013 | -€206 | -16.9% |
| Other amounts receivable | 41 | €948 | €465 | -€482 | -50.9% |
| Cash at bank and in hand | 54/58 | €7,752 | €563 | -€7,190 | -92.7% |
| Deferred charges and accrued income | 490/1 | €73 | €80 | +€6 | +8.7% |
| Total equity and liabilities | 10/49 | €14,535 | €4,461 | -€10,074 | -69.3% |
| Equity | 10/15 | €1,628 | -€15,534 | -€17,161 | |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €1,860 | €1,860 | = | 0.0% |
| Non-distributable reserves | 130/1 | €1,860 | €1,860 | = | 0.0% |
| Reserves not available under the articles | 1311 | €1,860 | €1,860 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€18,832 | -€35,994 | -€17,161 | -91.1% |
| Amounts payable | 17/49 | €12,907 | €19,994 | +€7,087 | +54.9% |
| Amounts payable within one year | 42/48 | €12,907 | €19,994 | +€7,087 | +54.9% |
| Trade debts | 44 | €490 | €1,391 | +€901 | +184% |
| Suppliers | 440/4 | €490 | €1,391 | +€901 | +184% |
| Advances received on contracts in progress | 46 | €6,046 | €1,257 | -€4,789 | -79.2% |
| Taxes, remuneration and social security | 45 | €301 | €352 | +€51 | +16.9% |
| Taxes | 450/3 | €301 | €352 | +€51 | +16.9% |
| Other amounts payable | 47/48 | €6,070 | €16,995 | +€10,925 | +180% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €282 | €159 | -€123 | -43.7% |
| Other operating charges | 640/8 | €1,234 | €400 | -€835 | -67.6% |
| Gross operating margin | 9900 | -€13,606 | -€6,506 | +€7,099 | +52.2% |
| Operating profit (loss) | 9901 | -€15,122 | -€7,065 | +€8,057 | +53.3% |
| Financial income | 75/76B | €3 | - | -€3 | |
| Recurring financial income | 75 | €3 | - | -€3 | |
| Financial charges | 65/66B | €97 | €44 | -€54 | -55.2% |
| Recurring financial charges | 65 | €97 | €44 | -€54 | -55.2% |
| Profit (loss) for the period before taxes | 9903 | -€15,217 | -€7,108 | +€8,109 | +53.3% |
| Income taxes | 67/77 | €132 | €141 | +€9 | +7.1% |
| Profit (loss) for the period | 9904 | -€15,348 | -€7,249 | +€8,099 | +52.8% |
| Profit (loss) for the period to be appropriated | 9905 | -€15,348 | -€7,249 | +€8,099 | +52.8% |
Source: filed annual accounts (NBB), financial years ended 31 December 2023 and 31 December 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 19 October 2026 via checked.be.