VIVENTIS: 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.
VIVENTIS
Largest movements
- Tangible fixed assets -€17,629
down €17,629 (-24.7%), from €71,258 to €53,630
of which Land and buildings: -€17,263
- Cash -€7,238
down €7,238 (-48.9%), from €14,804 to €7,565
mainly Debts after one year (-€15,272) and Net result for the year (-€12,864)
- Receivables within one year +€4,059
up €4,059 (+118%), from €3,426 to €7,486
- Debts after one year -€15,272
down €15,272 (-20.7%), from €73,690 to €58,418
- Profit (loss) carried forward -€12,864
down €12,864 (-9.4%), from -€137,311 to -€150,174
- Other debts +€8,191
up €8,191 (+192%), from €4,271 to €12,462
- Tax, wage and social debts -€4,236
down €4,236 (-69.4%), from €6,104 to €1,868
of which Taxes: -€3,291
- Trade debts +€2,924
up €2,924 (+268%), from €1,092 to €4,016
- Depreciation -€5,359
down €5,359 (-23.3%), from €22,988 to €17,629
- Gross operating margin -€4,811
down €4,811 (-28.5%), from €16,895 to €12,084
- Financial charges -€1,006
down €1,006 (-16.2%), from €6,197 to €5,190
- Other operating charges +€305
up €305 (+18.7%), from €1,628 to €1,932
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.
Derived cash bridge
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 | €90,926 | €70,222 | -€20,705 | -22.8% |
| Fixed assets | 21/28 | €71,258 | €53,630 | -€17,629 | -24.7% |
| Tangible fixed assets | 22/27 | €71,258 | €53,630 | -€17,629 | -24.7% |
| Land and buildings | 22 | €69,415 | €52,152 | -€17,263 | -24.9% |
| Plant, machinery and equipment | 23 | €1,174 | €1,029 | -€145 | -12.4% |
| Furniture and vehicles | 24 | €669 | €449 | -€221 | -33.0% |
| Current assets | 29/58 | €19,668 | €16,592 | -€3,076 | -15.6% |
| Amounts receivable within one year | 40/41 | €3,426 | €7,486 | +€4,059 | +118% |
| Trade receivables | 40 | €3,426 | €7,486 | +€4,059 | +118% |
| Cash at bank and in hand | 54/58 | €14,804 | €7,565 | -€7,238 | -48.9% |
| Deferred charges and accrued income | 490/1 | €1,438 | €1,541 | +€103 | +7.2% |
| Total equity and liabilities | 10/49 | €90,926 | €70,222 | -€20,705 | -22.8% |
| Equity | 10/15 | -€9,561 | -€22,424 | -€12,864 | -135% |
| Contributions | 10/11 | €127,750 | €127,750 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€137,311 | -€150,174 | -€12,864 | -9.4% |
| Amounts payable | 17/49 | €100,487 | €92,646 | -€7,841 | -7.8% |
| Amounts payable after more than one year | 17 | €73,690 | €58,418 | -€15,272 | -20.7% |
| Financial debts | 170/4 | €73,690 | €58,418 | -€15,272 | -20.7% |
| Amounts payable within one year | 42/48 | €26,785 | €34,229 | +€7,444 | +27.8% |
| Current portion of amounts payable after more than one year | 42 | €14,518 | €15,283 | +€766 | +5.3% |
| Trade debts | 44 | €1,092 | €4,016 | +€2,924 | +268% |
| Suppliers | 440/4 | €1,092 | €4,016 | +€2,924 | +268% |
| Advances received on contracts in progress | 46 | €800 | €600 | -€200 | -25.0% |
| Taxes, remuneration and social security | 45 | €6,104 | €1,868 | -€4,236 | -69.4% |
| Taxes | 450/3 | €4,909 | €1,618 | -€3,291 | -67.0% |
| Remuneration and social security | 454/9 | €1,195 | €250 | -€945 | -79.1% |
| Other amounts payable | 47/48 | €4,271 | €12,462 | +€8,191 | +192% |
| Accrued charges and deferred income | 492/3 | €13 | - | -€13 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €22,988 | €17,629 | -€5,359 | -23.3% |
| Other operating charges | 640/8 | €1,628 | €1,932 | +€305 | +18.7% |
| Gross operating margin | 9900 | €16,895 | €12,084 | -€4,811 | -28.5% |
| Operating profit (loss) | 9901 | -€7,720 | -€7,477 | +€243 | +3.2% |
| Financial income | 75/76B | €13 | - | -€13 | |
| Recurring financial income | 75 | €13 | - | -€13 | |
| Financial charges | 65/66B | €6,197 | €5,190 | -€1,006 | -16.2% |
| Recurring financial charges | 65 | €6,197 | €5,190 | -€1,006 | -16.2% |
| Profit (loss) for the period before taxes | 9903 | -€13,904 | -€12,667 | +€1,237 | +8.9% |
| Income taxes | 67/77 | €187 | €196 | +€9 | +5.1% |
| Profit (loss) for the period | 9904 | -€14,091 | -€12,864 | +€1,227 | +8.7% |
| Profit (loss) for the period to be appropriated | 9905 | -€14,091 | -€12,864 | +€1,227 | +8.7% |
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 20 October 2026 via checked.be.