VIVERE CORPUS ANIMA: 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.
VIVERE CORPUS ANIMA
Largest movements
- Tangible fixed assets +€97,779
up €97,779 (+109%), from €89,560 to €187,339
- Receivables within one year -€48,782
down €48,782 (-98.7%), from €49,415 to €633
of which Other amounts receivable: -€49,415
- Cash -€18,620
down €18,620 (-96.3%), from €19,331 to €711
mainly Investment in fixed assets (net) (-€112,998) and Net result for the year (-€48,661)
- Other debts +€82,663
new in 2025: €82,663
- Reserves -€48,661
down €48,661 (-34.3%), from €141,832 to €93,170
of which Distributable reserves: -€48,661
- Depreciation +€6,514
up €6,514 (+74.8%), from €8,705 to €15,219
- Financial charges -€5,914
down €5,914 (-98.8%), from €5,988 to €74
of which Non-recurring financial charges: -€5,915
- Taxes +€5,877
new in 2025: €5,877
- Other operating charges +€849
up €849 (+168%), from €505 to €1,354
- Gross operating margin -€274
down €274 (-1.1%), from -€25,925 to -€26,198
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 | €159,989 | €191,602 | +€31,613 | +19.8% |
| Fixed assets | 21/28 | €89,560 | €187,339 | +€97,779 | +109% |
| Tangible fixed assets | 22/27 | €89,560 | €187,339 | +€97,779 | +109% |
| Furniture and vehicles | 24 | €89,560 | €187,339 | +€97,779 | +109% |
| Current assets | 29/58 | €70,429 | €4,263 | -€66,165 | -93.9% |
| Amounts receivable within one year | 40/41 | €49,415 | €633 | -€48,782 | -98.7% |
| Trade receivables | 40 | - | €633 | +€633 | |
| Other amounts receivable | 41 | €49,415 | - | -€49,415 | |
| Cash at bank and in hand | 54/58 | €19,331 | €711 | -€18,620 | -96.3% |
| Deferred charges and accrued income | 490/1 | €1,683 | €2,919 | +€1,236 | +73.5% |
| Total equity and liabilities | 10/49 | €159,989 | €191,602 | +€31,613 | +19.8% |
| Equity | 10/15 | €156,420 | €107,758 | -€48,661 | -31.1% |
| Contributions | 10/11 | €14,588 | €14,588 | = | 0.0% |
| Reserves | 13 | €141,832 | €93,170 | -€48,661 | -34.3% |
| Non-distributable reserves | 130/1 | €1,860 | €1,860 | = | 0.0% |
| Reserves not available under the articles | 1311 | €1,860 | €1,860 | = | 0.0% |
| Distributable reserves | 133 | €139,972 | €91,310 | -€48,661 | -34.8% |
| Amounts payable | 17/49 | €3,569 | €83,844 | +€80,275 | +2,249% |
| Amounts payable within one year | 42/48 | €3,569 | €83,844 | +€80,275 | +2,249% |
| Trade debts | 44 | €2,170 | €852 | -€1,317 | -60.7% |
| Suppliers | 440/4 | €2,170 | €852 | -€1,317 | -60.7% |
| Taxes, remuneration and social security | 45 | €1,400 | €329 | -€1,070 | -76.5% |
| Taxes | 450/3 | €1,400 | €329 | -€1,070 | -76.5% |
| Other amounts payable | 47/48 | - | €82,663 | +€82,663 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €8,705 | €15,219 | +€6,514 | +74.8% |
| Other operating charges | 640/8 | €505 | €1,354 | +€849 | +168% |
| Gross operating margin | 9900 | -€25,925 | -€26,198 | -€274 | -1.1% |
| Operating profit (loss) | 9901 | -€35,135 | -€42,772 | -€7,637 | -21.7% |
| Financial income | 75/76B | €21 | €62 | +€41 | +197% |
| Recurring financial income | 75 | €21 | €62 | +€41 | +197% |
| Financial charges | 65/66B | €5,988 | €74 | -€5,914 | -98.8% |
| Recurring financial charges | 65 | €74 | €74 | +€1 | +0.9% |
| Non-recurring financial charges | 66B | €5,915 | - | -€5,915 | |
| Profit (loss) for the period before taxes | 9903 | -€41,102 | -€42,784 | -€1,682 | -4.1% |
| Income taxes | 67/77 | - | €5,877 | +€5,877 | |
| Profit (loss) for the period | 9904 | -€41,102 | -€48,661 | -€7,559 | -18.4% |
| Profit (loss) for the period to be appropriated | 9905 | -€41,102 | -€48,661 | -€7,559 | -18.4% |
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 30 October 2026 via checked.be.