Vivi Vitae: 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.
Vivi Vitae
Largest movements
- Current investments -€4.3m
down €4.3m (-80.2%), from €5.3m to €1.1m
- Receivables within one year -€1.1m
down €1.1m (-54.2%), from €2.1m to €960,623
of which Trade receivables: -€1.1m
- Profit (loss) carried forward -€5.4m
down €5.4m, from €5.3m to -€102,819
- Tax, wage and social debts -€685,833
down €685,833 (-98.7%), from €695,048 to €9,214
- Other debts +€402,210
up €402,210 (+89.8%), from €447,790 to €850,000
- Trade debts +€326,142
up €326,142 (+33.1%), from €985,371 to €1.3m
- Gross operating margin +€719,896
up €719,896 (+159%), from €452,616 to €1.2m
- Taxes +€150,978
up €150,978 (+97.2%), from €155,389 to €306,367
- Financial income -€139,009
down €139,009 (-79.0%), from €176,064 to €37,055
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 | €7,415,624 | €2,068,908 | -€5.3m | -72.1% |
| Fixed assets | 21/28 | - | €9,074 | +€9,074 | |
| Tangible fixed assets | 22/27 | - | €9,074 | +€9,074 | |
| Furniture and vehicles | 24 | - | €9,074 | +€9,074 | |
| Current assets | 29/58 | €7,415,624 | €2,059,834 | -€5.4m | -72.2% |
| Amounts receivable within one year | 40/41 | €2,096,275 | €960,623 | -€1.1m | -54.2% |
| Trade receivables | 40 | €1,988,856 | €922,367 | -€1.1m | -53.6% |
| Other amounts receivable | 41 | €107,420 | €38,256 | -€69,164 | -64.4% |
| Current investments | 50/53 | €5,300,000 | €1,050,000 | -€4.3m | -80.2% |
| Cash at bank and in hand | 54/58 | €1,726 | €49,211 | +€47,485 | +2,751% |
| Deferred charges and accrued income | 490/1 | €17,623 | €0 | -€17,623 | -100% |
| Total equity and liabilities | 10/49 | €7,415,624 | €2,068,908 | -€5.3m | -72.1% |
| Equity | 10/15 | €5,287,416 | -€101,819 | -€5.4m | |
| Contributions | 10/11 | €1,000 | €1,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €5,286,416 | -€102,819 | -€5.4m | |
| Amounts payable | 17/49 | €2,128,208 | €2,170,727 | +€42,519 | +2.0% |
| Amounts payable within one year | 42/48 | €2,128,208 | €2,170,727 | +€42,519 | +2.0% |
| Trade debts | 44 | €985,371 | €1,311,513 | +€326,142 | +33.1% |
| Suppliers | 440/4 | €985,371 | €1,311,513 | +€326,142 | +33.1% |
| Taxes, remuneration and social security | 45 | €695,048 | €9,214 | -€685,833 | -98.7% |
| Taxes | 450/3 | €695,048 | €9,214 | -€685,833 | -98.7% |
| Other amounts payable | 47/48 | €447,790 | €850,000 | +€402,210 | +89.8% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | - | €1,966 | +€1,966 | |
| Other operating charges | 640/8 | €1,352 | €1,648 | +€296 | +21.9% |
| Gross operating margin | 9900 | €452,616 | €1,172,512 | +€719,896 | +159% |
| Operating profit (loss) | 9901 | €451,264 | €1,168,898 | +€717,634 | +159% |
| Financial income | 75/76B | €176,064 | €37,055 | -€139,009 | -79.0% |
| Recurring financial income | 75 | €176,064 | €37,055 | -€139,009 | -79.0% |
| Financial charges | 65/66B | €1,788 | €2,404 | +€616 | +34.4% |
| Recurring financial charges | 65 | €1,788 | €2,404 | +€616 | +34.4% |
| Profit (loss) for the period before taxes | 9903 | €625,540 | €1,203,548 | +€578,008 | +92.4% |
| Income taxes | 67/77 | €155,389 | €306,367 | +€150,978 | +97.2% |
| Profit (loss) for the period | 9904 | €470,150 | €897,181 | +€427,031 | +90.8% |
| Profit (loss) for the period to be appropriated | 9905 | €470,150 | €897,181 | +€427,031 | +90.8% |
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.