VIVERIT: 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.
VIVERIT
Largest movements
- Cash -€288,066
down €288,066 (-85.6%), from €336,480 to €48,414
mainly Contributions, distributions and other (-€250,000) and Other debts (-€105,511)
- Tangible fixed assets +€43,373
up €43,373 (+232%), from €18,665 to €62,038
- Receivables within one year -€15,326
down €15,326 (-99.5%), from €15,402 to €77
of which Other amounts receivable: -€15,402
- Intangible fixed assets -€14,758
down €14,758 (-68.0%), from €21,693 to €6,935
- Contributions -€250,000
down €250,000 (-98.4%), from €254,000 to €4,000
- Other debts -€105,511
down €105,511 (-96.9%), from €108,879 to €3,369
- Reserves +€33,143
new in 2025: €33,143
- Debts after one year +€29,025
new in 2025: €29,025
- Current portion of long-term debt +€19,742
new in 2025: €19,742
- Depreciation +€14,911
up €14,911 (+54.6%), from €27,297 to €42,208
- Gross operating margin +€14,441
up €14,441 (+19.3%), from €74,731 to €89,172
- Financial income -€2,239
down €2,239 (-69.9%), from €3,205 to €966
- Financial charges +€1,240
up €1,240 (+926%), from €134 to €1,373
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 | €395,484 | €119,110 | -€276,374 | -69.9% |
| Fixed assets | 21/28 | €40,359 | €68,974 | +€28,615 | +70.9% |
| Intangible fixed assets | 21 | €21,693 | €6,935 | -€14,758 | -68.0% |
| Tangible fixed assets | 22/27 | €18,665 | €62,038 | +€43,373 | +232% |
| Furniture and vehicles | 24 | €18,665 | €62,038 | +€43,373 | +232% |
| Current assets | 29/58 | €355,125 | €50,136 | -€304,990 | -85.9% |
| Amounts receivable within one year | 40/41 | €15,402 | €77 | -€15,326 | -99.5% |
| Trade receivables | 40 | €0 | €77 | +€77 | |
| Other amounts receivable | 41 | €15,402 | €0 | -€15,402 | -100% |
| Cash at bank and in hand | 54/58 | €336,480 | €48,414 | -€288,066 | -85.6% |
| Deferred charges and accrued income | 490/1 | €3,244 | €1,645 | -€1,598 | -49.3% |
| Total equity and liabilities | 10/49 | €395,484 | €119,110 | -€276,374 | -69.9% |
| Equity | 10/15 | €254,000 | €37,143 | -€216,857 | -85.4% |
| Contributions | 10/11 | €254,000 | €4,000 | -€250,000 | -98.4% |
| Reserves | 13 | - | €33,143 | +€33,143 | |
| Distributable reserves | 133 | - | €33,143 | +€33,143 | |
| Profit (loss) carried forward | 14 | €0 | €0 | = | |
| Amounts payable | 17/49 | €141,484 | €81,966 | -€59,518 | -42.1% |
| Amounts payable after more than one year | 17 | - | €29,025 | +€29,025 | |
| Financial debts | 170/4 | - | €29,025 | +€29,025 | |
| Amounts payable within one year | 42/48 | €141,484 | €52,941 | -€88,543 | -62.6% |
| Current portion of amounts payable after more than one year | 42 | - | €19,742 | +€19,742 | |
| Trade debts | 44 | €12,390 | €5,485 | -€6,906 | -55.7% |
| Suppliers | 440/4 | €12,390 | €5,485 | -€6,906 | -55.7% |
| Taxes, remuneration and social security | 45 | €20,214 | €24,347 | +€4,132 | +20.4% |
| Taxes | 450/3 | €20,214 | €24,347 | +€4,132 | +20.4% |
| Remuneration and social security | 454/9 | €0 | - | = | |
| Other amounts payable | 47/48 | €108,879 | €3,369 | -€105,511 | -96.9% |
| Non-recurring operating income | 76A | - | €25,937 | +€25,937 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €27,297 | €42,208 | +€14,911 | +54.6% |
| Other operating charges | 640/8 | €513 | €528 | +€14 | +2.8% |
| Gross operating margin | 9900 | €74,731 | €89,172 | +€14,441 | +19.3% |
| Operating profit (loss) | 9901 | €46,921 | €46,436 | -€485 | -1.0% |
| Financial income | 75/76B | €3,205 | €966 | -€2,239 | -69.9% |
| Recurring financial income | 75 | €3,205 | €966 | -€2,239 | -69.9% |
| Financial charges | 65/66B | €134 | €1,373 | +€1,240 | +926% |
| Recurring financial charges | 65 | €134 | €1,373 | +€1,240 | +926% |
| Profit (loss) for the period before taxes | 9903 | €49,992 | €46,028 | -€3,963 | -7.9% |
| Income taxes | 67/77 | €13,500 | €12,885 | -€615 | -4.6% |
| Profit (loss) for the period | 9904 | €36,491 | €33,143 | -€3,348 | -9.2% |
| Profit (loss) for the period to be appropriated | 9905 | €36,491 | €33,143 | -€3,348 | -9.2% |
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 17 October 2026 via checked.be.