VIVICON: 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.
VIVICON
Largest movements
- Current investments -€7,424
down €7,424 (-4.2%), from €178,386 to €170,962
- Cash -€3,930
down €3,930 (-27.3%), from €14,406 to €10,476
mainly Net result for the year (-€11,200) and Receivables within one year (-€141)
- Profit (loss) carried forward -€11,200
down €11,200 (-184.5%), from -€6,071 to -€17,271
- Financial charges +€8,866
up €8,866 (+391.9%), from €2,262 to €11,129
- Taxes -€663
down €663 (-97.6%), from €680 to €17
- Gross operating margin +€94
up €94 (+48.7%), from -€192 to -€99
- Financial income -€69
down €69 (-10.9%), from €633 to €564
- Other operating charges +€14
up €14 (+2.8%), from €505 to €520
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.
Cash bridge derived
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 | €192,981 | €181,768 | -€11,213 | -5.8% |
| Current assets | 29/58 | €192,981 | €181,768 | -€11,213 | -5.8% |
| Amounts receivable after more than one year | 29 | €47 | €47 | = | 0.0% |
| Other amounts receivable | 291 | €47 | €47 | = | 0.0% |
| Amounts receivable within one year | 40/41 | €142 | €283 | +€141 | +99.5% |
| Other amounts receivable | 41 | €142 | €283 | +€141 | +99.5% |
| Current investments | 50/53 | €178,386 | €170,962 | -€7,424 | -4.2% |
| Cash at bank and in hand | 54/58 | €14,406 | €10,476 | -€3,930 | -27.3% |
| Total equity and liabilities | 10/49 | €192,981 | €181,768 | -€11,213 | -5.8% |
| Equity | 10/15 | €52,237 | €41,038 | -€11,200 | -21.4% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €39,709 | €39,709 | = | 0.0% |
| Distributable reserves | 133 | €39,709 | €39,709 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€6,071 | -€17,271 | -€11,200 | -184.5% |
| Amounts payable | 17/49 | €140,743 | €140,730 | -€13 | 0.0% |
| Amounts payable within one year | 42/48 | €140,743 | €140,730 | -€13 | 0.0% |
| Trade debts | 44 | €683 | €683 | = | 0.0% |
| Suppliers | 440/4 | €683 | €683 | = | 0.0% |
| Other amounts payable | 47/48 | €140,061 | €140,047 | -€13 | 0.0% |
| Other operating charges | 640/8 | €505 | €520 | +€14 | +2.8% |
| Gross operating margin | 9900 | -€192 | -€99 | +€94 | +48.7% |
| Operating profit (loss) | 9901 | -€698 | -€618 | +€79 | +11.4% |
| Financial income | 75/76B | €633 | €564 | -€69 | -10.9% |
| Recurring financial income | 75 | €633 | €564 | -€69 | -10.9% |
| Financial charges | 65/66B | €2,262 | €11,129 | +€8,866 | +391.9% |
| Recurring financial charges | 65 | €2,262 | €11,129 | +€8,866 | +391.9% |
| Profit (loss) for the period before taxes | 9903 | -€2,327 | -€11,183 | -€8,856 | -380.5% |
| Income taxes | 67/77 | €680 | €17 | -€663 | -97.6% |
| Profit (loss) for the period | 9904 | -€3,007 | -€11,200 | -€8,193 | -272.5% |
| Profit (loss) for the period to be appropriated | 9905 | -€3,007 | -€11,200 | -€8,193 | -272.5% |
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 12 October 2026 via checked.be.