Vivento: 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.
Vivento
Largest movements
- Tangible fixed assets -€2,350
down €2,350 (-18.6%), from €12,649 to €10,298
of which Furniture and vehicles: -€2,906
- Cash -€791
down €791 (-46.7%), from €1,696 to €905
mainly Debts after one year (-€8,700) and Investment in fixed assets (net) (-€1,916)
- Debts after one year -€8,700
down €8,700 (-18.1%), from €48,000 to €39,300
- Trade debts +€2,916
up €2,916 (+570.5%), from €511 to €3,427
- Profit (loss) carried forward +€2,728
up €2,728 (+5.6%), from -€49,074 to -€46,346
- Gross operating margin -€2,790
down €2,790 (-26.4%), from €10,585 to €7,795
- Other operating charges +€463
up €463 (+254.8%), from €182 to €645
- Depreciation -€119
down €119 (-2.7%), from €4,386 to €4,267
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 | €19,446 | €16,178 | -€3,269 | -16.8% |
| Fixed assets | 21/28 | €12,649 | €10,298 | -€2,350 | -18.6% |
| Tangible fixed assets | 22/27 | €12,649 | €10,298 | -€2,350 | -18.6% |
| Plant, machinery and equipment | 23 | €853 | €1,408 | +€555 | +65.1% |
| Furniture and vehicles | 24 | €11,796 | €8,890 | -€2,906 | -24.6% |
| Current assets | 29/58 | €6,797 | €5,879 | -€918 | -13.5% |
| Amounts receivable within one year | 40/41 | €4,830 | €4,848 | +€17 | +0.4% |
| Trade receivables | 40 | €4,774 | €4,848 | +€73 | +1.5% |
| Other amounts receivable | 41 | €56 | €0 | -€56 | -100.0% |
| Cash at bank and in hand | 54/58 | €1,696 | €905 | -€791 | -46.7% |
| Deferred charges and accrued income | 490/1 | €271 | €127 | -€144 | -53.2% |
| Total equity and liabilities | 10/49 | €19,446 | €16,178 | -€3,269 | -16.8% |
| Equity | 10/15 | -€30,474 | -€27,746 | +€2,728 | +9.0% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€49,074 | -€46,346 | +€2,728 | +5.6% |
| Amounts payable | 17/49 | €49,920 | €43,924 | -€5,996 | -12.0% |
| Amounts payable after more than one year | 17 | €48,000 | €39,300 | -€8,700 | -18.1% |
| Financial debts | 170/4 | €48,000 | €39,300 | -€8,700 | -18.1% |
| Amounts payable within one year | 42/48 | €1,570 | €4,358 | +€2,788 | +177.6% |
| Trade debts | 44 | €511 | €3,427 | +€2,916 | +570.5% |
| Suppliers | 440/4 | €511 | €3,427 | +€2,916 | +570.5% |
| Taxes, remuneration and social security | 45 | €1,058 | €898 | -€161 | -15.2% |
| Taxes | 450/3 | €1,058 | €898 | -€161 | -15.2% |
| Other amounts payable | 47/48 | €1 | €34 | +€33 | +4691.4% |
| Accrued charges and deferred income | 492/3 | €350 | €266 | -€84 | -24.1% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €4,386 | €4,267 | -€119 | -2.7% |
| Other operating charges | 640/8 | €182 | €645 | +€463 | +254.8% |
| Gross operating margin | 9900 | €10,585 | €7,795 | -€2,790 | -26.4% |
| Operating profit (loss) | 9901 | €6,017 | €2,883 | -€3,134 | -52.1% |
| Financial income | 75/76B | - | €15 | +€15 | |
| Recurring financial income | 75 | - | €15 | +€15 | |
| Financial charges | 65/66B | €106 | €170 | +€64 | +60.2% |
| Recurring financial charges | 65 | €106 | €170 | +€64 | +60.2% |
| Profit (loss) for the period before taxes | 9903 | €5,911 | €2,728 | -€3,183 | -53.9% |
| Profit (loss) for the period | 9904 | €5,911 | €2,728 | -€3,183 | -53.9% |
| Profit (loss) for the period to be appropriated | 9905 | €5,911 | €2,728 | -€3,183 | -53.9% |
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 30 September 2026 via checked.be.