Vivet: what changed
Two fiscal 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.
Vivet
Largest movements
- Financial fixed assets +€45,933
up €45,933 (+4.3%), from €1.1m to €1.1m
- Tangible fixed assets -€16,609
down €16,609 (-11.8%), from €141,122 to €124,513
- Profit (loss) carried forward +€23,084
up €23,084 (+13.4%), from €171,631 to €194,714
- Revaluation surpluses -€16,361
down €16,361 (-30.0%), from €54,537 to €38,176
- Reserves +€16,361
up €16,361 (+5.8%), from €284,196 to €300,557
of which Distributable reserves: +€16,361
- Taxes +€7,941
up €7,941 (+62.8%), from €12,641 to €20,582
- Gross operating margin -€4,844
down €4,844 (-5.5%), from €87,861 to €83,018
- Financial income +€2,244
new in 2024: €2,244
- Other operating charges +€914
up €914 (+4.0%), from €22,722 to €23,636
From the 2023 result to the 2024 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.
Cash bridge derived
Derived from the 2023 and 2024 balance sheets and the 2024 result: not a filed cash-flow statement. It shows where the money came from and went.
Every line side by side
| Line | Code | 2023 | 2024 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €1,340,355 | €1,375,084 | +€34,729 | +2.6% |
| Fixed assets | 21/28 | €1,220,605 | €1,249,930 | +€29,324 | +2.4% |
| Tangible fixed assets | 22/27 | €141,122 | €124,513 | -€16,609 | -11.8% |
| Land and buildings | 22 | €141,122 | €124,513 | -€16,609 | -11.8% |
| Financial fixed assets | 28 | €1,079,483 | €1,125,417 | +€45,933 | +4.3% |
| Current assets | 29/58 | €119,750 | €125,154 | +€5,404 | +4.5% |
| Amounts receivable within one year | 40/41 | €117,271 | €117,083 | -€188 | -0.2% |
| Trade receivables | 40 | €116,779 | €116,591 | -€188 | -0.2% |
| Other amounts receivable | 41 | €492 | €492 | = | 0.0% |
| Cash at bank and in hand | 54/58 | €1,067 | €8,071 | +€7,004 | +656.5% |
| Deferred charges and accrued income | 490/1 | €1,412 | - | -€1,412 | |
| Total equity and liabilities | 10/49 | €1,340,355 | €1,375,084 | +€34,729 | +2.6% |
| Equity | 10/15 | €758,257 | €781,341 | +€23,084 | +3.0% |
| Contributions | 10/11 | €247,894 | €247,894 | = | 0.0% |
| Capital | 10 | €247,894 | €247,894 | = | 0.0% |
| Issued capital | 100 | €247,894 | €247,894 | = | 0.0% |
| Revaluation surpluses | 12 | €54,537 | €38,176 | -€16,361 | -30.0% |
| Reserves | 13 | €284,196 | €300,557 | +€16,361 | +5.8% |
| Non-distributable reserves | 130/1 | €33,205 | €33,205 | = | 0.0% |
| Legal reserve | 130 | €24,789 | €24,789 | = | 0.0% |
| Other | 1319 | €8,415 | €8,415 | = | 0.0% |
| Distributable reserves | 133 | €250,992 | €267,353 | +€16,361 | +6.5% |
| Profit (loss) carried forward | 14 | €171,631 | €194,714 | +€23,084 | +13.4% |
| Provisions and deferred taxes | 16 | €10,001 | €10,001 | = | 0.0% |
| Provisions for liabilities and charges | 160/5 | €10,001 | €10,001 | = | 0.0% |
| Major repairs and maintenance | 162 | €10,001 | €10,001 | = | 0.0% |
| Amounts payable | 17/49 | €572,097 | €583,743 | +€11,645 | +2.0% |
| Amounts payable after more than one year | 17 | €482,038 | €482,498 | +€461 | +0.1% |
| Other amounts payable | 178/9 | €482,038 | €482,498 | +€461 | +0.1% |
| Amounts payable within one year | 42/48 | €90,060 | €90,738 | +€678 | +0.8% |
| Financial debts | 43 | €7,070 | - | -€7,070 | |
| Other loans | 439 | €7,070 | - | -€7,070 | |
| Trade debts | 44 | €41,153 | €39,601 | -€1,553 | -3.8% |
| Suppliers | 440/4 | €41,153 | €39,601 | -€1,553 | -3.8% |
| Taxes, remuneration and social security | 45 | €23,839 | €33,140 | +€9,301 | +39.0% |
| Taxes | 450/3 | €23,839 | €33,140 | +€9,301 | +39.0% |
| Other amounts payable | 47/48 | €17,997 | €17,997 | = | 0.0% |
| Accrued charges and deferred income | 492/3 | - | €10,506 | +€10,506 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €16,609 | €16,609 | = | 0.0% |
| Other operating charges | 640/8 | €22,722 | €23,636 | +€914 | +4.0% |
| Gross operating margin | 9900 | €87,861 | €83,018 | -€4,844 | -5.5% |
| Operating profit (loss) | 9901 | €48,530 | €42,773 | -€5,758 | -11.9% |
| Financial income | 75/76B | - | €2,244 | +€2,244 | |
| Recurring financial income | 75 | - | €2,244 | +€2,244 | |
| Financial charges | 65/66B | €2,166 | €1,351 | -€815 | -37.6% |
| Recurring financial charges | 65 | €2,166 | €1,351 | -€815 | -37.6% |
| Profit (loss) for the period before taxes | 9903 | €46,365 | €43,666 | -€2,699 | -5.8% |
| Income taxes | 67/77 | €12,641 | €20,582 | +€7,941 | +62.8% |
| Profit (loss) for the period | 9904 | €33,724 | €23,084 | -€10,640 | -31.6% |
| Profit (loss) for the period to be appropriated | 9905 | €33,724 | €23,084 | -€10,640 | -31.6% |
Source: filed annual accounts (NBB), fiscal years ended 31 December 2023 and 31 December 2024. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 30 September 2026 via checked.be.