VIVIANO: 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.
VIVIANO
Largest movements
- Receivables within one year +€17,309
up €17,309 (+78.6%), from €22,035 to €39,344
of which Other amounts receivable: +€8,850
- Stocks and contracts -€2,086
down €2,086 (-100%), from €2,086 to €0
- Cash +€893
up €893 (+5.7%), from €15,621 to €16,514
mainly Net result for the year (+€32,908) and Other debts (+€10,000)
- Other debts +€10,000
up €10,000 (+50.0%), from €20,000 to €30,000
- Trade debts +€5,044
up €5,044 (+297%), from €1,696 to €6,740
- Tax, wage and social debts -€3,890
down €3,890 (-81.8%), from €4,755 to €865
- Profit (loss) carried forward +€2,908
up €2,908 (+124%), from €2,352 to €5,259
- Advances received +€2,000
new in 2025: €2,000
- Gross operating margin +€14,443
up €14,443 (+71.0%), from €20,344 to €34,787
- Other operating charges -€2,064
down €2,064 (-79.7%), from €2,590 to €526
- Financial income -€1,030
down €1,030 (-100.0%), from €1,030 to €0
- Taxes +€735
up €735 (+564%), from €130 to €865
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 | €39,743 | €55,985 | +€16,242 | +40.9% |
| Fixed assets | 21/28 | - | €0 | = | |
| Tangible fixed assets | 22/27 | - | €0 | = | |
| Plant, machinery and equipment | 23 | - | €0 | = | |
| Furniture and vehicles | 24 | - | €0 | = | |
| Current assets | 29/58 | €39,743 | €55,985 | +€16,242 | +40.9% |
| Stocks and contracts in progress | 3 | €2,086 | €0 | -€2,086 | -100% |
| Contracts in progress | 37 | €2,086 | €0 | -€2,086 | -100% |
| Amounts receivable within one year | 40/41 | €22,035 | €39,344 | +€17,309 | +78.6% |
| Trade receivables | 40 | €3,794 | €12,253 | +€8,459 | +223% |
| Other amounts receivable | 41 | €18,241 | €27,091 | +€8,850 | +48.5% |
| Cash at bank and in hand | 54/58 | €15,621 | €16,514 | +€893 | +5.7% |
| Deferred charges and accrued income | 490/1 | - | €126 | +€126 | |
| Total equity and liabilities | 10/49 | €39,743 | €55,985 | +€16,242 | +40.9% |
| Equity | 10/15 | €13,292 | €16,199 | +€2,908 | +21.9% |
| Contributions | 10/11 | €6,200 | €6,200 | = | 0.0% |
| Reserves | 13 | €4,740 | €4,740 | = | 0.0% |
| Distributable reserves | 133 | €4,740 | €4,740 | = | 0.0% |
| Profit (loss) carried forward | 14 | €2,352 | €5,259 | +€2,908 | +124% |
| Amounts payable | 17/49 | €26,451 | €39,785 | +€13,334 | +50.4% |
| Amounts payable within one year | 42/48 | €26,451 | €39,605 | +€13,154 | +49.7% |
| Trade debts | 44 | €1,696 | €6,740 | +€5,044 | +297% |
| Suppliers | 440/4 | €1,696 | €6,740 | +€5,044 | +297% |
| Advances received on contracts in progress | 46 | - | €2,000 | +€2,000 | |
| Taxes, remuneration and social security | 45 | €4,755 | €865 | -€3,890 | -81.8% |
| Taxes | 450/3 | €4,755 | €865 | -€3,890 | -81.8% |
| Other amounts payable | 47/48 | €20,000 | €30,000 | +€10,000 | +50.0% |
| Accrued charges and deferred income | 492/3 | - | €180 | +€180 | |
| Other operating charges | 640/8 | €2,590 | €526 | -€2,064 | -79.7% |
| Gross operating margin | 9900 | €20,344 | €34,787 | +€14,443 | +71.0% |
| Operating profit (loss) | 9901 | €17,754 | €34,261 | +€16,507 | +93.0% |
| Financial income | 75/76B | €1,030 | €0 | -€1,030 | -100.0% |
| Recurring financial income | 75 | €1,030 | €0 | -€1,030 | -100.0% |
| Financial charges | 65/66B | €438 | €489 | +€51 | +11.6% |
| Recurring financial charges | 65 | €438 | €489 | +€51 | +11.6% |
| Profit (loss) for the period before taxes | 9903 | €18,346 | €33,773 | +€15,426 | +84.1% |
| Income taxes | 67/77 | €130 | €865 | +€735 | +564% |
| Profit (loss) for the period | 9904 | €18,216 | €32,908 | +€14,692 | +80.7% |
| Profit (loss) for the period to be appropriated | 9905 | €18,216 | €32,908 | +€14,692 | +80.7% |
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 13 October 2026 via checked.be.