Viventop: 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.
Viventop
Largest movements
- Receivables within one year -€123,312
down €123,312 (-74.0%), from €166,552 to €43,240
of which Trade receivables: -€118,524
- Tangible fixed assets -€39,811
down €39,811 (-9.2%), from €431,350 to €391,539
of which Land and buildings: -€33,787
- Cash +€16,699
up €16,699 (+330%), from €5,058 to €21,757
mainly Receivables within one year (+€123,312) and Depreciation (+€41,932)
- Trade debts -€81,762
down €81,762 (-81.4%), from €100,392 to €18,630
- Other debts -€37,676
down €37,676 (-33.2%), from €113,429 to €75,753
- Debts after one year -€23,771
down €23,771 (-7.9%), from €299,499 to €275,729
- Staff costs -€27,460
down €27,460 (-68.9%), from €39,849 to €12,390
- Gross operating margin -€20,244
down €20,244 (-22.6%), from €89,615 to €69,372
- Financial charges -€3,719
down €3,719 (-37.9%), from €9,812 to €6,094
- Taxes +€3,438
up €3,438 (+640%), from €537 to €3,975
- Other operating charges +€1,093
up €1,093 (+45.9%), from €2,382 to €3,475
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 | €603,934 | €460,629 | -€143,306 | -23.7% |
| Fixed assets | 21/28 | €431,637 | €391,589 | -€40,048 | -9.3% |
| Tangible fixed assets | 22/27 | €431,350 | €391,539 | -€39,811 | -9.2% |
| Land and buildings | 22 | €368,208 | €334,421 | -€33,787 | -9.2% |
| Plant, machinery and equipment | 23 | €35,142 | €29,117 | -€6,025 | -17.1% |
| Other tangible fixed assets | 26 | €28,000 | €28,000 | = | 0.0% |
| Financial fixed assets | 28 | €287 | €50 | -€237 | -82.6% |
| Current assets | 29/58 | €172,297 | €69,040 | -€103,258 | -59.9% |
| Amounts receivable within one year | 40/41 | €166,552 | €43,240 | -€123,312 | -74.0% |
| Trade receivables | 40 | €161,152 | €42,629 | -€118,524 | -73.5% |
| Other amounts receivable | 41 | €5,400 | €611 | -€4,789 | -88.7% |
| Cash at bank and in hand | 54/58 | €5,058 | €21,757 | +€16,699 | +330% |
| Deferred charges and accrued income | 490/1 | €687 | €4,042 | +€3,356 | +489% |
| Total equity and liabilities | 10/49 | €603,934 | €460,629 | -€143,306 | -23.7% |
| Equity | 10/15 | €45,959 | €47,465 | +€1,506 | +3.3% |
| Contributions | 10/11 | €30,000 | €30,000 | = | 0.0% |
| Capital | 10 | €30,000 | - | -€30,000 | |
| Issued capital | 100 | €30,000 | - | -€30,000 | |
| Reserves | 13 | €2,600 | €2,600 | = | 0.0% |
| Non-distributable reserves | 130/1 | €2,600 | €0 | -€2,600 | -100% |
| Legal reserve | 130 | €2,600 | - | -€2,600 | |
| Reserves not available under the articles | 1311 | - | €0 | = | |
| Distributable reserves | 133 | - | €2,600 | +€2,600 | |
| Profit (loss) carried forward | 14 | €13,359 | €14,865 | +€1,506 | +11.3% |
| Amounts payable | 17/49 | €557,975 | €413,163 | -€144,812 | -26.0% |
| Amounts payable after more than one year | 17 | €299,499 | €275,729 | -€23,771 | -7.9% |
| Financial debts | 170/4 | €299,499 | €275,729 | -€23,771 | -7.9% |
| Amounts payable within one year | 42/48 | €258,476 | €137,425 | -€121,051 | -46.8% |
| Current portion of amounts payable after more than one year | 42 | €23,750 | €23,750 | = | 0.0% |
| Trade debts | 44 | €100,392 | €18,630 | -€81,762 | -81.4% |
| Suppliers | 440/4 | €100,392 | €18,630 | -€81,762 | -81.4% |
| Taxes, remuneration and social security | 45 | €20,905 | €19,292 | -€1,614 | -7.7% |
| Taxes | 450/3 | €870 | €14,995 | +€14,125 | +1,624% |
| Remuneration and social security | 454/9 | €20,035 | €4,296 | -€15,739 | -78.6% |
| Other amounts payable | 47/48 | €113,429 | €75,753 | -€37,676 | -33.2% |
| Accrued charges and deferred income | 492/3 | - | €10 | +€10 | |
| Remuneration, social security and pensions | 62 | €39,849 | €12,390 | -€27,460 | -68.9% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €42,488 | €41,932 | -€555 | -1.3% |
| Other operating charges | 640/8 | €2,382 | €3,475 | +€1,093 | +45.9% |
| Gross operating margin | 9900 | €89,615 | €69,372 | -€20,244 | -22.6% |
| Operating profit (loss) | 9901 | €4,896 | €11,574 | +€6,678 | +136% |
| Financial income | 75/76B | €0 | €0 | +€0 | +400% |
| Recurring financial income | 75 | €0 | €0 | +€0 | +400% |
| Financial charges | 65/66B | €9,812 | €6,094 | -€3,719 | -37.9% |
| Recurring financial charges | 65 | €9,812 | €6,094 | -€3,719 | -37.9% |
| Profit (loss) for the period before taxes | 9903 | -€4,916 | €5,481 | +€10,397 | |
| Income taxes | 67/77 | €537 | €3,975 | +€3,438 | +640% |
| Profit (loss) for the period | 9904 | -€5,453 | €1,506 | +€6,959 | |
| Profit (loss) for the period to be appropriated | 9905 | -€5,453 | €1,506 | +€6,959 |
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 27 October 2026 via checked.be.