VIVERE-SPRL.BE: 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-SPRL.BE
Largest movements
- Receivables within one year +€19,915
up €19,915 (+67.4%), from €29,565 to €49,480
- Profit (loss) carried forward +€18,287
up €18,287 (+78.3%), from -€23,363 to -€5,076
- Other debts +€1,240
up €1,240 (+17.6%), from €7,037 to €8,277
- Gross operating margin +€1,101
up €1,101 (+6.2%), from €17,706 to €18,807
- Taxes +€337
up €337, from -€258 to €79
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 | €29,964 | €49,570 | +€19,606 | +65.4% |
| Current assets | 29/58 | €29,964 | €49,570 | +€19,606 | +65.4% |
| Amounts receivable within one year | 40/41 | €29,565 | €49,480 | +€19,915 | +67.4% |
| Trade receivables | 40 | €29,565 | €49,480 | +€19,915 | +67.4% |
| Cash at bank and in hand | 54/58 | €399 | €90 | -€309 | -77.4% |
| Total equity and liabilities | 10/49 | €29,964 | €49,570 | +€19,606 | +65.4% |
| Equity | 10/15 | €22,539 | €40,826 | +€18,287 | +81.1% |
| Contributions | 10/11 | €38,000 | €38,000 | = | 0.0% |
| Reserves | 13 | €7,902 | €7,902 | +€0 | 0.0% |
| Non-distributable reserves | 130/1 | €3,718 | €3,718 | +€0 | 0.0% |
| Reserves not available under the articles | 1311 | €3,718 | €3,718 | +€0 | 0.0% |
| Distributable reserves | 133 | €4,184 | €4,184 | +€0 | 0.0% |
| Profit (loss) carried forward | 14 | -€23,363 | -€5,076 | +€18,287 | +78.3% |
| Amounts payable | 17/49 | €7,425 | €8,744 | +€1,319 | +17.8% |
| Amounts payable within one year | 42/48 | €7,037 | €8,357 | +€1,320 | +18.8% |
| Taxes, remuneration and social security | 45 | - | €79 | +€79 | |
| Taxes | 450/3 | - | €79 | +€79 | |
| Other amounts payable | 47/48 | €7,037 | €8,277 | +€1,240 | +17.6% |
| Accrued charges and deferred income | 492/3 | €388 | €387 | -€1 | -0.2% |
| Other operating charges | 640/8 | €388 | €387 | -€1 | -0.2% |
| Gross operating margin | 9900 | €17,706 | €18,807 | +€1,101 | +6.2% |
| Operating profit (loss) | 9901 | €17,318 | €18,420 | +€1,102 | +6.4% |
| Financial charges | 65/66B | €54 | €54 | = | 0.0% |
| Recurring financial charges | 65 | €54 | €54 | = | 0.0% |
| Profit (loss) for the period before taxes | 9903 | €17,264 | €18,366 | +€1,102 | +6.4% |
| Income taxes | 67/77 | -€258 | €79 | +€337 | |
| Profit (loss) for the period | 9904 | €17,522 | €18,287 | +€765 | +4.4% |
| Profit (loss) for the period to be appropriated | 9905 | €17,522 | €18,287 | +€765 | +4.4% |
Source: filed annual accounts (NBB), financial years ended 30 September 2024 and 30 September 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 23 October 2026 via checked.be.