ViVéRé ViTaL: 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.
ViVéRé ViTaL
Largest movements
- Stocks and contracts -€463,523
down €463,523 (-45.0%), from €1.0m to €566,499
- Cash +€161,501
up €161,501 (+578%), from €27,953 to €189,453
mainly Stocks and contracts (+€463,523) and Net result for the year (+€72,628)
- Tangible fixed assets +€67,149
up €67,149 (+5.8%), from €1.2m to €1.2m
of which Furniture and vehicles: +€108,378
- Other debts -€305,837
down €305,837 (-11.4%), from €2.7m to €2.4m
- Profit (loss) carried forward +€72,628
up €72,628 (+21.9%), from -€331,267 to -€258,639
- Gross operating margin +€95,244
up €95,244 (+185%), from €51,501 to €146,745
- Financial charges -€12,981
down €12,981 (-36.7%), from €35,360 to €22,379
- Other operating charges +€3,153
up €3,153 (+184%), from €1,714 to €4,867
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 | €2,557,947 | €2,324,452 | -€233,495 | -9.1% |
| Fixed assets | 21/28 | €1,152,685 | €1,219,834 | +€67,149 | +5.8% |
| Tangible fixed assets | 22/27 | €1,152,685 | €1,219,834 | +€67,149 | +5.8% |
| Land and buildings | 22 | €1,124,416 | €1,083,186 | -€41,230 | -3.7% |
| Furniture and vehicles | 24 | €28,269 | €136,648 | +€108,378 | +383% |
| Current assets | 29/58 | €1,405,262 | €1,104,618 | -€300,644 | -21.4% |
| Stocks and contracts in progress | 3 | €1,030,022 | €566,499 | -€463,523 | -45.0% |
| Stocks | 30/36 | €1,030,022 | €566,499 | -€463,523 | -45.0% |
| Amounts receivable within one year | 40/41 | €347,288 | €347,366 | +€78 | 0.0% |
| Other amounts receivable | 41 | €347,288 | €347,366 | +€78 | 0.0% |
| Cash at bank and in hand | 54/58 | €27,953 | €189,453 | +€161,501 | +578% |
| Deferred charges and accrued income | 490/1 | - | €1,300 | +€1,300 | |
| Total equity and liabilities | 10/49 | €2,557,947 | €2,324,452 | -€233,495 | -9.1% |
| Equity | 10/15 | -€131,267 | -€58,639 | +€72,628 | +55.3% |
| Contributions | 10/11 | €200,000 | €200,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€331,267 | -€258,639 | +€72,628 | +21.9% |
| Amounts payable | 17/49 | €2,689,214 | €2,383,090 | -€306,123 | -11.4% |
| Amounts payable within one year | 42/48 | €2,689,214 | €2,383,090 | -€306,123 | -11.4% |
| Trade debts | 44 | €968 | €681 | -€286 | -29.6% |
| Suppliers | 440/4 | €968 | €681 | -€286 | -29.6% |
| Other amounts payable | 47/48 | €2,688,246 | €2,382,409 | -€305,837 | -11.4% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €47,567 | €47,173 | -€395 | -0.8% |
| Other operating charges | 640/8 | €1,714 | €4,867 | +€3,153 | +184% |
| Gross operating margin | 9900 | €51,501 | €146,745 | +€95,244 | +185% |
| Operating profit (loss) | 9901 | €2,219 | €94,705 | +€92,486 | +4,167% |
| Financial income | 75/76B | €164 | €319 | +€155 | +94.4% |
| Recurring financial income | 75 | €164 | €319 | +€155 | +94.4% |
| Financial charges | 65/66B | €35,360 | €22,379 | -€12,981 | -36.7% |
| Recurring financial charges | 65 | €35,360 | €22,379 | -€12,981 | -36.7% |
| Profit (loss) for the period before taxes | 9903 | -€32,977 | €72,645 | +€105,622 | |
| Income taxes | 67/77 | - | €17 | +€17 | |
| Profit (loss) for the period | 9904 | -€32,977 | €72,628 | +€105,605 | |
| Profit (loss) for the period to be appropriated | 9905 | -€32,977 | €72,628 | +€105,605 |
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.