VIVIBEL: 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.
What changed
VIVIBEL
NACE 56.301, Cafés and bars
financial year 2025 compared with 2024filed annual accounts (NBB)
Net result for the year
€25,364
2024 · €12,634+€12,730
Equity
€285,784
2024 · €260,420+€25,364
Cash
€5,941
2024 · €7,862-€1,921
Balance sheet total
€454,094
2024 · €474,776-€20,682
Largest movements
Assets
- Tangible fixed assets -€18,893
down €18,893 (-4.1%), from €466,268 to €447,375
of which Leasing and similar rights: -€12,727
Equity and liabilities
- Debts after one year -€28,955
down €28,955 (-47.0%), from €61,654 to €32,699
- Reserves +€25,364
up €25,364 (+12.5%), from €203,698 to €229,062
of which Distributable reserves: +€28,591
- Other debts -€20,197
down €20,197 (-38.7%), from €52,160 to €31,963
Income statement
- Financial charges -€11,729
down €11,729 (-70.0%), from €16,746 to €5,017
- Staff costs -€9,113
down €9,113 (-60.5%), from €15,070 to €5,957
- Taxes +€7,009
up €7,009 (+80.3%), from €8,725 to €15,734
- Gross operating margin -€1,214
down €1,214 (-1.5%), from €79,103 to €77,889
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.
Result 2024
€12,634
Gross operating margin
-€1,214
Staff costs
+€9,113
Depreciation
+€243
Other operating charges
-€149
Financial income
+€16
Financial charges
+€11,729
Taxes
-€7,009
Result 2025
€25,364
raises the resultlowers the result
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.
From operations
+€26,087
Investment
€0
Financing
-€28,008
Cash 2024
€7,862
From operations (derived)
+€26,087
Net result for the year
+€25,364
Depreciation
+€18,893
Stocks and contracts
-€175
Smaller working-capital items
+€43
Provisions
-€1,318
Trade debts
+€3,862
Tax, wage and social debts
-€384
Other debts
-€20,197
Financing
-€28,008
Debts after one year
-€28,955
Current portion of long-term debt
+€947
Cash 2025
€5,941
brings cash intakes cash out
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €474,776 | €454,094 | -€20,682 | -4.4% |
| Fixed assets | 21/28 | €466,268 | €447,375 | -€18,893 | -4.1% |
| Tangible fixed assets | 22/27 | €466,268 | €447,375 | -€18,893 | -4.1% |
| Land and buildings | 22 | €19,551 | €15,618 | -€3,932 | -20.1% |
| Plant, machinery and equipment | 23 | €7,995 | €6,808 | -€1,188 | -14.9% |
| Furniture and vehicles | 24 | €2,813 | €1,767 | -€1,046 | -37.2% |
| Leasing and similar rights | 25 | €435,909 | €423,182 | -€12,727 | -2.9% |
| Current assets | 29/58 | €8,508 | €6,719 | -€1,789 | -21.0% |
| Stocks and contracts in progress | 3 | €450 | €625 | +€175 | +38.9% |
| Stocks | 30/36 | €450 | €625 | +€175 | +38.9% |
| Amounts receivable within one year | 40/41 | €48 | €0 | -€48 | -100% |
| Other amounts receivable | 41 | €48 | €0 | -€48 | -100% |
| Cash at bank and in hand | 54/58 | €7,862 | €5,941 | -€1,921 | -24.4% |
| Deferred charges and accrued income | 490/1 | €149 | €153 | +€4 | +3.0% |
| Total equity and liabilities | 10/49 | €474,776 | €454,094 | -€20,682 | -4.4% |
| Equity | 10/15 | €260,420 | €285,784 | +€25,364 | +9.7% |
| Contributions | 10/11 | €62,000 | €62,000 | = | 0.0% |
| Capital | 10 | €62,000 | €62,000 | = | 0.0% |
| Issued capital | 100 | €62,000 | €62,000 | = | 0.0% |
| Reserves | 13 | €203,698 | €229,062 | +€25,364 | +12.5% |
| Non-distributable reserves | 130/1 | €6,200 | €6,200 | = | 0.0% |
| Legal reserve | 130 | €6,200 | €6,200 | = | 0.0% |
| Tax-exempt reserves | 132 | €83,909 | €80,682 | -€3,227 | -3.8% |
| Distributable reserves | 133 | €113,589 | €142,180 | +€28,591 | +25.2% |
| Profit (loss) carried forward | 14 | -€5,278 | -€5,278 | = | 0.0% |
| Provisions and deferred taxes | 16 | €34,273 | €32,955 | -€1,318 | -3.8% |
| Deferred taxes | 168 | €34,273 | €32,955 | -€1,318 | -3.8% |
| Amounts payable | 17/49 | €180,083 | €135,355 | -€44,728 | -24.8% |
| Amounts payable after more than one year | 17 | €61,654 | €32,699 | -€28,955 | -47.0% |
| Financial debts | 170/4 | €61,654 | €32,699 | -€28,955 | -47.0% |
| Amounts payable within one year | 42/48 | €118,429 | €102,656 | -€15,773 | -13.3% |
| Current portion of amounts payable after more than one year | 42 | €28,008 | €28,955 | +€947 | +3.4% |
| Trade debts | 44 | €6,883 | €10,744 | +€3,862 | +56.1% |
| Suppliers | 440/4 | €6,883 | €10,744 | +€3,862 | +56.1% |
| Taxes, remuneration and social security | 45 | €31,379 | €30,994 | -€384 | -1.2% |
| Taxes | 450/3 | €31,379 | €30,994 | -€384 | -1.2% |
| Other amounts payable | 47/48 | €52,160 | €31,963 | -€20,197 | -38.7% |
| Non-recurring operating income | 76A | €2,479 | €0 | -€2,479 | -100% |
| Remuneration, social security and pensions | 62 | €15,070 | €5,957 | -€9,113 | -60.5% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €19,136 | €18,893 | -€243 | -1.3% |
| Other operating charges | 640/8 | €8,110 | €8,258 | +€149 | +1.8% |
| Gross operating margin | 9900 | €79,103 | €77,889 | -€1,214 | -1.5% |
| Operating profit (loss) | 9901 | €36,787 | €44,780 | +€7,993 | +21.7% |
| Financial income | 75/76B | €0 | €16 | +€16 | |
| Recurring financial income | 75 | €0 | €16 | +€16 | |
| Financial charges | 65/66B | €16,746 | €5,017 | -€11,729 | -70.0% |
| Recurring financial charges | 65 | €16,746 | €5,017 | -€11,729 | -70.0% |
| Profit (loss) for the period before taxes | 9903 | €20,041 | €39,780 | +€19,739 | +98.5% |
| Transfer from deferred taxes | 780 | €1,318 | €1,318 | = | 0.0% |
| Income taxes | 67/77 | €8,725 | €15,734 | +€7,009 | +80.3% |
| Profit (loss) for the period | 9904 | €12,634 | €25,364 | +€12,730 | +101% |
| Transfer from tax-exempt reserves | 789 | €3,227 | €3,227 | = | 0.0% |
| Profit (loss) for the period to be appropriated | 9905 | €15,862 | €28,591 | +€12,730 | +80.3% |
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 16 October 2026 via checked.be.